EXCISE.
No. 49 of 1963.
An Act to amend the Law relating to Excise.
[Assented to 16th October, 1963.]
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 1963.
(2.) The Excise Act 1901–1962 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 1901-1963.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Interpretation.
3. Section four of the Principal Act is amended—
(a) by omitting from the definition of “Excisable goods” in sub-section (1.) the word “proposal” and inserting in its stead the words “or Excise Tariff alteration proposed in the Parliament”; and
(b) by adding at the end thereof the following sub-section:—
“(3.) A reference in this Act or in any other Act to an Excise Tariff or Excise Tariff alteration proposed in the Parliament shall be read as a reference to an Excise Tariff or Excise Tariff alteration proposed by a motion moved in the House of Representatives, and an Excise Tariff or Excise Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.”.
Time for compliance with this Act.
4. Section fifteen of the Principal Act is amended—
(a) by omitting the word “proposal” (first occurring) and inserting in its stead the words “or Excise Tariff alteration proposed in the Parliament”;
(b) by omitting the words “the proposal is introduced into the House of Representatives” and inserting in their stead the words “the Excise Tariff or Excise Tariff alteration is proposed in the Parliament”; and
(c) by omitting the words “goods which are excisable goods by virtue of that proposal” and inserting in their stead the words “those goods”.
5. Section one hundred and fourteen of the Principal Act is repealed and the following section inserted in its stead:—
Time for commencing action.
“114. No proceeding whether against an officer or otherwise for anything done (whether before or after the commencement of this section) for the protection of the revenue in relation to any Excise Tariff or Excise Tariff alteration proposed in the Parliament shall, except as mentioned in the next succeeding section, be commenced before the close of the session in which the Excise Tariff or Excise Tariff alteration is so proposed or before the expiration of six months after the Excise Tariff or Excise Tariff alteration is so proposed, whichever first occurs.”.
6. Section one hundred and fifty-two of the Principal Act is repealed and the following section inserted in its stead:—
Parties may recover costs.
“152. In an Excise prosecution, whether commenced before or after the commencement of this section, a court may award costs against a party, and, where an amount of costs is awarded against a party other than the prosecutor, section one hundred and forty-eight of this Act and any provision of a law of a State or Territory of the Commonwealth that, by virtue of an Act other than this Act, applies in relation to the recovery of pecuniary penalties under this Act apply in relation to the recovery of the amount of costs so awarded as if it were a pecuniary penalty adjudged to be paid by the party under this Act.”.
Overview
The Excise Act 1963 was enacted to amend the existing law relating to excise, specifically addressing the procedures and timelines associated with excise tariffs and related legislative proposals. Assented to on 16th October, 1963, this Act was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. Its purpose was to streamline the process concerning excise tariffs by clarifying the legislative proposal process and adjusting the timeframes for compliance and legal proceedings. This Act sought to ensure that any actions for the protection of revenue in relation to proposed excise tariffs could not be initiated until specific conditions were met, thereby providing a more structured legal framework for excise matters.
Scope and Application
The Excise Act 1963 is a Commonwealth Act that amends the Excise Act 1901–1962 to adjust the legal framework governing excise. This Act applies to all entities and persons subject to excise duties, including manufacturers, importers, and retailers of goods that are subject to excise. Its provisions govern the conduct and transactions related to the manufacture, production, and distribution of excisable goods, ensuring compliance with excise regulations. Geographically, the Act applies across the Commonwealth of Australia, thereby encompassing all states and territories within its jurisdiction. The Act introduces specific amendments, such as modifying the definition of “Excisable goods” and altering the procedures for Excise Tariff alterations. Additionally, the Act stipulates timeframes for compliance and legal proceedings related to excise, ensuring that any actions for revenue protection must wait until after a specified period following the proposal of an Excise Tariff alteration. Notably, this Act extends its application through subordinate instruments, which may provide further detail or specific regulations under the main Act.
Key Provisions
The Excise Act 1963 introduces several key amendments to the Excise Act 1901-1962. Firstly, Section 1 provides the short title and citation of the Act, referring to it as the Excise Act 1963 and indicating that the Principal Act will henceforth be known as the Excise Act 1901-1963. The Act comes into operation on the day it receives Royal Assent, as stated in Section 2.
Section 3 amends the interpretation of "Excisable goods" by removing the term "proposal" and replacing it with "or Excise Tariff alteration proposed in the Parliament." This section also clarifies that references to Excise Tariff or Excise Tariff alterations proposed in Parliament refer to those motions moved in the House of Representatives. Section 4 further amends Section fifteen of the Principal Act by replacing "proposal" with "or Excise Tariff alteration proposed in the Parliament," and modifies the timing for compliance with the Act by changing the conditions under which Excise Tariff or Excise Tariff alterations are proposed.
The Act imposes specific obligations on parties involved in Excise matters. Section 5, which replaces Section one hundred and fourteen of the Principal Act, stipulates that no legal proceedings for revenue protection related to Excise Tariff or Excise Tariff alterations proposed in Parliament can commence before the close of the session in which the alteration is proposed or six months after the proposal, whichever is earlier. This provides a clear timeline for initiating actions against such proposals.
Section 6, replacing Section one hundred and fifty-two of the Principal Act, allows courts to award costs against parties in Excise prosecutions, treating these costs as pecuniary penalties for recovery purposes. This ensures that the financial implications of litigation are clearly defined and managed under the Act.
In terms of penalties and consequences for breach, the Act does not explicitly state the penalties for non-compliance with its provisions. However, the references to costs recovery and the specific timelines for legal proceedings suggest that failing to adhere to these requirements could result in financial repercussions for the parties involved, as outlined in the amended sections. The precise penalties would depend on the interpretation and application of related laws concerning the recovery of pecuniary penalties.