Excise Act 1968

Overview

The Excise Act 1968 was enacted by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia to address the administrative needs of the Northern Territory in relation to excise duties. Assented to on 16 May 1968 and commencing on 13 June 1968, the Act amends the Excise Act 1901-1966 to establish a Collectorate of Customs in the Northern Territory, allowing for the attachment of parts of the Northern Territory to adjoining states for administrative purposes. This amendment was necessary to streamline the collection of excise duties in regions where the Northern Territory borders other states, ensuring that the administration of these duties aligns with the existing customs administration practices of adjoining states.

Scope and Application

The Excise Act 1968 applies to the administration of excise duties within the Northern Territory, amending the existing Excise Act 1901-1966 to incorporate the establishment of a Collectorate of Customs in the Northern Territory. The Act extends its application to territories that may be administratively attached to adjoining states or territories under a proclamation made under the Customs Act 1901-1968, thereby deeming such territories to be part of the adjoining state or territory for excise purposes. It modifies definitions and provisions within the Excise Act 1901-1966 to align with the administrative framework of the Northern Territory, including adjustments to the title and references to collectors and territories. The Act’s amendments are comprehensive, ensuring that the existing legal framework accommodates the new administrative arrangements in the Northern Territory while maintaining consistency with other states and territories.

Key Provisions

The Excise Act 1968 (Act) introduces significant changes to the Excise Act 1901-1966 (Principal Act) to facilitate the establishment of a Collectorate of Customs in the Northern Territory. The Act modifies the definition of "Collector" in section 4 of the Principal Act by removing references to a "State" and replacing them with "a State or Territory of the Commonwealth" (section 2). Additionally, it removes subsection (2.) from section 12 of the Principal Act (section 3), and inserts a new section 12a (section 4) which allows for the attachment of a part of a State or Territory to an adjoining State or Territory for administrative purposes under the Customs Act 1901-1968. This attachment is deemed to apply to the Excise Act for relevant purposes. The Act imposes specific obligations on parties and entities it governs, primarily through the amendment of definitions and the introduction of new provisions for administrative purposes. Collectors of Customs are now authorised to operate in both States and Territories, thereby expanding their jurisdiction to the Northern Territory. The attachment provision in section 12a ensures that any area attached to an adjoining State or Territory under the Customs Act is also subject to the Excise Act as if it were part of that adjoining area. For breaches of the provisions of the Excise Act 1968, the Act does not specify particular offences, penalties, or consequences. However, any contraventions of the Excise Act 1901-1966, as amended by this Act, could potentially incur penalties as outlined in the Principal Act. Given the amendments focus on structural and jurisdictional changes rather than introducing new offences, the existing legal framework and penalties from the Principal Act would apply. It is essential for practitioners to consult the Principal Act to understand the potential civil or criminal consequences of any breaches.