Excise Amendment Act 1981

Overview

The Excise Amendment Act 1981 is an amendment to the Excise Act 1901, enacted to update and refine certain provisions within the principal Act. The Act was passed by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, and it came into effect on 10 July 1981. The primary objective of this amendment was to extend the timeframe for certain actions related to excise tariffs and to make formal changes to terminology and references within the Excise Act 1901. Specifically, the Act extends the period for commencing actions from six months to twelve months and updates references to reflect changes in ministerial responsibilities. This legislative update aims to ensure that the administration of excise duties remains effective and current with evolving governmental structures and operational requirements.

Scope and Application

The Excise Amendment Act 1981 applies to the Excise Act 1901, which is referred to as the Principal Act in this legislation. This amendment act makes changes to the time limits for commencing certain actions related to excise tariffs, extending the period from six months to twelve months. The amendment applies to any excise tariff or tariff alteration proposed in the Parliament after 23 February 1981 and any notice of intention to propose an excise tariff or an excise tariff alteration published after this date. The Act also includes formal amendments to the Principal Act, such as replacing references to "Australia" with "the Commonwealth" and updating the titles of certain ministers. The changes are effective nationally, given the federal nature of the Excise Act 1901. The scope of the Excise Amendment Act 1981 is limited to formal amendments and time-related adjustments and does not introduce new substantive changes to the excise framework.

Key Provisions

The Excise Amendment Act 1981 primarily focuses on amending the Excise Act 1901. The Act introduces a series of formal amendments that affect certain sections of the Principal Act. For example, Section 60 now refers to "the Commonwealth" instead of "Australia" wherever it occurs (Schedule, Section 3). Similarly, Section 77l and Section 77n now refer to the "Minister for National Development and Energy" instead of "Minister for National Development" (Schedule, Section 3). Section 80 also has been updated to refer to "the Commonwealth" instead of "Australia" (Schedule, Section 3). The obligations and requirements imposed by the Excise Amendment Act 1981 revolve around ensuring that the relevant sections of the Excise Act 1901 are updated to reflect current terminology and ministerial titles. This includes amending references to the Commonwealth and updating ministerial titles to accurately reflect their current responsibilities. These amendments ensure consistency and clarity within the legislative framework, making it easier for parties to understand and comply with the provisions of the Excise Act 1901. Under the Excise Amendment Act 1981, there are no specific offences, penalties, or civil/criminal consequences outlined for breaches of the Act itself. However, it is important to note that any failure to comply with the updated provisions in the Excise Act 1901 may still attract penalties as per the original Act. The Excise Act 1901 provides for various offences, including the unauthorised manufacture or sale of excisable goods, evasion of excise duty, and fraudulent activities related to excise. Penalties for these offences can include fines and imprisonment, with the specific penalties depending on the nature and severity of the offence.