Excise Amendment Act 1979

Overview

The Excise Amendment Act 1979 was enacted to address the issue of the export of excisable goods without proper documentation, thus ensuring compliance with excise laws. This Act amends the Excise Act 1901, providing more streamlined procedures for the export of certain excisable goods while imposing penalties for non-compliance. The Act was passed by the Parliament of Australia and aims to clarify the process for exporting excisable goods and to provide the Minister with the authority to designate specific goods for streamlined exportation. This legislative change was intended to facilitate the export process for excisable goods while maintaining the integrity of excise regulations.

Scope and Application

The Excise Amendment Act 1979 is an Act of the Commonwealth of Australia designed to modify the Excise Act 1901, specifically concerning the exportation of excisable goods. This Act applies to individuals or entities that manufacture or own excisable goods intended for export. It stipulates that such goods can be exported without the need for entry for exportation, provided they meet certain criteria outlined by the Minister through a notice in the Gazette. The Act further mandates that the manufacturer or owner of these goods must submit a return to a Collector, containing prescribed information about the exported goods within seven days of the approved period. Conversely, it prohibits the loading of excisable goods onto a ship or aircraft for export unless they have been entered for export and the entry has been passed, with penalties for non-compliance. The Act's jurisdiction spans the entire Commonwealth of Australia, with potential extensions or restrictions potentially defined through subordinate instruments.

Key Provisions

The Excise Amendment Act 1979 introduces specific provisions relating to the export of excisable goods, amending the Excise Act 1901. Section 58a (subsections 1 to 3) stipulates that the Minister can declare certain excisable goods, or classes thereof, manufactured or owned by a specified person, intended for export from a specified place, as goods subject to this section. These goods may be transported directly to a ship or aircraft for export without the need for an export entry, provided they are exported from beyond the seas. The manufacturer or owner of these goods must submit a return to a Collector within seven days after the expiration of a period approved by the Collector in writing, containing prescribed information about the exported goods. Failure to do so incurs a penalty of $200. The Act imposes several obligations on the parties involved. Manufacturers or owners of excisable goods declared under section 58a must comply with the requirements to submit a return to the Collector within the specified timeframe. This includes providing detailed information as prescribed by the Collector. Additionally, the owner of a ship or aircraft is obligated not to permit the loading of excisable goods for export unless they have been entered for export and the entry has been approved, as outlined in section 58b. Non-compliance with these provisions can lead to serious consequences, including financial penalties. In terms of penalties, section 58a imposes a penalty of $200 for failure to submit the required return within the specified period. Section 58b imposes a penalty of $500 for the owner of a ship or aircraft who permits excisable goods to be loaded for export without the necessary entry and approval. These penalties underscore the importance of adhering to the Act's provisions regarding the export of excisable goods. The Act ensures that all parties involved are aware of their responsibilities and the potential financial consequences of non-compliance.