Excise Act (No. 2) 1973

Overview

The Excise Act (No. 2) 1973 was enacted by the Queen, the Senate and the House of Representatives of Australia on 22 November 1973. This Act serves to amend section 77b of the Excise Act 1901-1972, as previously modified by the Excise Act 1973. The primary objective of this legislation is to adjust the dutiable contents of vessels as specified in section 77b of the Principal Act. The changes include modifying the volumetric capacities for different categories of vessels, reflecting an update in the excise duty structure relevant to these items. This Act is a direct response to the need for updated excise duties on specific vessel contents, ensuring the excise framework remains current and effective.

Scope and Application

The Excise Act (No. 2) 1973 amends the Excise Act 1901-1972 by specifically modifying the dutiable contents of vessels as detailed in section 77b of the Principal Act. This Act applies to entities and persons involved in the transportation and storage of excisable goods, particularly those in the alcohol industry. It is a Commonwealth Act, thereby extending its jurisdictional reach across all states and territories within Australia. The amendments to section 77b adjust the volumes of excisable goods in litres, thereby altering the excise duty applicable to certain vessels. Notably, this Act does not specify exclusions or exemptions, implying that all entities and persons within its scope must adhere to the new measurements outlined. The Act does not explicitly extend or restrict its application through subordinate instruments, but it does amend the Principal Act directly to effectuate these changes.

Key Provisions

The Excise Act (No. 2) 1973 amends Section 77b of the Excise Act 1901-1972, which primarily concerns the dutiable contents of vessels. Under Section 3, the Act adjusts the volume measurements for different types of vessels, replacing the previous measurements with new figures (Section 3(a) to (d)). Specifically, the volumes change from 234 litres to 236.5 litres, 157.5 litres to 160 litres, 117 litres to 119.5 litres, and 76.5 litres to 79 litres. This change in the Act aims to update the volume measurements to reflect more accurate figures, which will be relevant for calculating excise duties. The Act imposes specific obligations on the parties and entities it governs, particularly those involved in the transportation or storage of excisable goods. These entities must ensure that the updated volume measurements are used for compliance with the excise duties. For example, if a vessel previously held 234 litres of an excisable substance, it now needs to be adjusted to 236.5 litres for the purposes of duty calculation. Failure to adhere to these updated measurements could lead to non-compliance and potential legal repercussions. In terms of enforcement, the Excise Act (No. 2) 1973 does not explicitly outline specific offences, penalties, or consequences for breaches within the text provided. However, under the broader framework of the Excise Act 1901-1973, breaches of excise laws can result in both civil and criminal penalties. Civil penalties may include fines and the requirement to pay the outstanding duties and interest. Criminal penalties can include imprisonment and fines, depending on the severity and intent behind the breach. The maximum penalties are determined by the specific nature of the offence, as outlined in other sections of the broader Excise Act 1901-1973.