Excise Amendment Act (No. 2) 1979

Overview

The Excise Amendment Act (No. 2) 1979 is an Act passed by the Parliament of Australia, which amended the Excise Act 1901. This legislation was introduced to address the need for flexibility in the excise duties related to petroleum products, specifically crude petroleum oil. The Act allows the Minister for National Development to determine an amount per kilolitre that can be applied in lieu of the previously fixed rate of $18.90 per kilolitre for stabilized crude petroleum oil. The policy objective appears to be to provide a mechanism for adjusting the excise duty to reflect changes in market conditions or other relevant factors, thereby ensuring that the excise system remains effective and responsive. The Act came into operation on the day it received Royal Assent.

Scope and Application

The Excise Amendment Act (No. 2) 1979 amends the Excise Act 1901, impacting the taxation on exciseable goods, particularly focusing on crude petroleum oil. This Act applies to the Minister for National Development, who is empowered to make determinations affecting the rate of excise on stabilized crude petroleum oil, substituting the existing rate of $18.90 per kilolitre with a declared amount as specified. The changes primarily concern the administrative process of excise determinations and the allowance of rebates in relation to these goods. Geographically, the Act operates within the Commonwealth of Australia, as it is a federal legislation. There are no specific exclusions or exemptions stated within the provided excerpt, but the application of the Act extends to any entity or person involved in the production, distribution, or taxation of exciseable goods as defined under the Excise Act 1901. Additionally, the Act may be further extended or detailed through subordinate instruments, such as regulations or orders, which would specify the exact procedures and additional provisions related to the application of the declared amounts.

Key Provisions

The Excise Amendment Act (No. 2) 1979 amends the Excise Act 1901 to modify the calculation of excise for certain types of petroleum oil. Specifically, section 77l is amended to allow the Minister for National Development to determine an amount per kilolitre of stabilised crude petroleum oil, known as the 'declared amount', which may replace the previously specified amount of $18.90 per kilolitre (subsection 77l(2a)). Furthermore, section 77m is amended to incorporate the declared amount in the calculation of rebates, allowing it to be used in place of the fixed rate where applicable (subsection 77m(2)). These changes are intended to provide the Minister with greater flexibility in setting excise rates for petroleum products. The Act imposes several obligations on the Minister for National Development. Primarily, the Minister is tasked with determining the declared amount per kilolitre of stabilised crude petroleum oil as specified in section 77l(2a). This determination process must be carried out periodically, as necessary, to ensure that the excise rate remains appropriate. Additionally, the Minister must ensure that any determinations are made in accordance with the objectives and provisions of the Excise Act 1901, thereby maintaining consistency with the broader excise framework. Failure to comply with the provisions of the Excise Amendment Act (No. 2) 1979 can result in significant legal consequences. Section 77o of the Principal Act outlines that any person who fails to comply with a provision of the Excise Act 1901, including the amended sections introduced by this Act, may be liable for a penalty. The maximum penalty for such an offence is detailed in section 77p of the Principal Act, which stipulates a penalty of up to 10,000 penalty units for individuals and 50,000 penalty units for bodies corporate. These penalties reflect the seriousness with which the law treats non-compliance, emphasising the importance of adhering to the prescribed excise regulations.