EXCISE.
No. 37 of 1962.
An Act to amend the Excise Act 1901-1958, and to Validate certain Refunds of Excise Duty.
[Assented to 28th May, 1962.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Excise Act 1962.
(2.) The Excise Act 1901-1958 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Excise Act 1901-1962.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Parts.
3. Section three of the Principal Act is amended by omitting the words—
“Part VIII.—Drawbacks (Section 79).”
and inserting in their stead the words—
“Part VIII.—Remissions, Refunds and Drawbacks (Sections 78-79).”.
Repeal of sections 73 and 74.
4. Sections seventy-three and seventy-four of the Principal Act are repealed.
Heading.
5. The heading to Part VIII. of the Principal Act is repealed and the following heading inserted in its stead:—
“Part VIII.—Remissions, Refunds and Drawbacks.”.
6. Before section seventy-nine of the Principal Act the following section is inserted in Part VIII.:—
Remissions and refunds.
“78. Remissions and refunds of excise duty may be allowed—
(a) in respect of excisable goods generally or in respect of the goods included in a class of excisable goods; and
(b) in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, and conditions and restrictions, that relate to excisable goods generally or to the goods included in a class of excisable goods.”.
Validation of certain refunds of excise duty.
7. Refunds of excise duty made on or after the twenty-fifth day of July, One thousand nine hundred and sixty, and before the commencement of this Act in respect of—
(a) tobacco that was returned to the factory in which it was manufactured and again subjected to processes of manufacture; or
(b) cigarettes or cigars that were returned to the factory in which they were manufactured and the tobacco in which was used in the manufacture of other cigarettes or cigars,
shall be deemed to have been lawfully made.
Overview
The Excise Act 1962 was enacted to amend the Excise Act 1901-1958, addressing issues such as the structure and terminology within the legislation regarding remissions, refunds, and drawbacks of excise duty. This Act was passed by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and it came into operation on the day it received Royal Assent. The primary policy objective was to clarify and update the legislative framework concerning the remissions, refunds, and drawbacks of excise duty, ensuring that the law accurately reflects contemporary practices and requirements. By repealing certain sections and inserting new provisions, the Act aimed to streamline the administration of excise duty refunds and remissions, as well as to validate specific refunds made prior to the Act's commencement.
Scope and Application
The Excise Act 1962 amends the Excise Act 1901-1958, updating its provisions and clarifying the procedures for remissions, refunds, and drawbacks of excise duty. This Act applies to the Commonwealth of Australia, thereby governing entities and individuals involved in the production, sale, or manufacture of excisable goods within the national jurisdiction. It specifically addresses the lawful allowances for remissions and refunds of excise duty, establishing conditions and circumstances under which such remissions and refunds may be granted. Moreover, the Act validates certain refunds of excise duty made prior to its commencement, ensuring that refunds related to tobacco, cigarettes, or cigars that were returned to the factory for further manufacturing processes are deemed lawful. The scope of the Act is further extended and defined through subordinate instruments, allowing for detailed regulations and guidelines that govern the application of the Act's provisions.
Key Provisions
The Excise Act 1962 primarily serves to amend the Excise Act 1901-1958, introducing new provisions concerning remissions, refunds, and drawbacks of excise duty. This amendment is reflected in sections 3 and 5 of the Act, which respectively replace the old heading "Part VIII.—Drawbacks" with "Part VIII.—Remissions, Refunds and Drawbacks" and validate certain refunds made prior to the Act's commencement. Specifically, section 78 introduces a new framework allowing for the remission and refund of excise duty under prescribed conditions and restrictions, thereby expanding the scope of financial relief available to taxpayers.
The Act imposes obligations on entities involved in the manufacture, storage, and transportation of excisable goods. It requires these entities to comply with the conditions and restrictions specified in section 78 when applying for remissions or refunds. Additionally, the Act mandates that any refunds made prior to its commencement, but after 25 July 1960, in respect of tobacco, cigarettes, or cigars returned to the factory for further processing or reuse, are to be recognised as lawful. This is detailed in section 7, which provides a retrospective validation of such refunds, ensuring that manufacturers who adhered to the old processes are not penalised for their actions.
Failure to comply with the provisions of the Excise Act 1962 may result in civil or criminal consequences, although the specific penalties are not detailed within the provided text. However, in general terms, breaches of excise laws can lead to fines, imprisonment, or both, depending on the severity and intent of the infringement. The precise penalties for violations would typically be found in the main body of the Excise Act 1901-1962 or in related legislation that addresses penalties for non-compliance with excise duties.