Excise By-law (Amendment) 1997 No. 2

Overview

The Excise Act 1901, enacted by the Australian Parliament, originally established the framework for the imposition of excise duties on goods and commodities within Australia. The Excise By-Law (Amendment) 1997 No. 2 addresses a gap in the application of excise duties to certain goods by amending Excise by-law No. 114. This amendment was made under the authority of section 165 of the Excise Act 1901, by Richard John Hunt, a delegate of the Chief Executive Officer of Customs. The purpose of these amendments was to update the list of goods subject to excise by including "Lambert/Hermes," effective from 20 October 1997, thereby ensuring that the excise framework remains current and comprehensive in its application.

Scope and Application

The Excise Act 1901, as amended by the Excise by-law (Amendment) 1997 No. 2, applies to specific entities within the excise framework by extending the scope of the exciseable goods to include "Lambert/Hermes" alongside existing items such as "Cossack" and "Wanea". This amendment is effective from the dates specified in the by-law, with the excise treatment for Lambert/Hermes commencing from 20 October 1997. The legislative instrument operates within the Commonwealth jurisdiction, and its amendments are made under the authority granted by section 165 of the Excise Act 1901. The by-law does not specify any exclusions, exemptions, or thresholds but instead focuses on the inclusion of Lambert/Hermes into the exciseable goods category. This legislative instrument thus broadens the application of excise to certain products, enhancing the fiscal control and regulation over these items within Australia.

Key Provisions

The Excise by-law No. 114, as amended by the Excise Act 1901 (Legislative Instrument) 1997 No. 2, introduces specific changes to the excise treatment of certain goods. Paragraph 1 now includes "Lambert/Hermes" alongside "Wanea" (Section 1). Additionally, Paragraph 2 has been updated to specify that the excise treatment applies to "Cossack" and "Wanea" as of a certain date, with an additional date, 20 October 1997, specified for "Lambert/Hermes" (Section 2). These amendments clarify the scope of the excise duties and the specific dates from which these duties are applicable to the named goods. The amendments impose specific obligations on parties involved in the production, sale, or transportation of the goods now covered by the Excise by-law. Manufacturers, importers, and distributors of "Lambert/Hermes," "Cossack," and "Wanea" must ensure they comply with the new excise requirements. This includes accurately categorising the goods and ensuring that the appropriate excise duties are calculated and paid. The changes necessitate updated record-keeping and reporting practices to align with the revised by-law. Breach of the Excise by-law, as amended, can lead to significant consequences. Under the Excise Act 1901, non-compliance with the excise duties may result in both civil and criminal penalties. Civil penalties could include fines, while criminal penalties could involve imprisonment. The exact penalties depend on the severity and intent of the breach. For instance, deliberate evasion of excise duties can lead to fines up to a certain amount and/or imprisonment for a specified period. The specific maximum penalties are not detailed in the by-law itself but would be governed by the broader provisions of the Excise Act 1901.