Excise Regulations (Amendment)

Overview

The Statutory Rules 1975 No. 162, enacted on 18 August 1975 by the Governor-General of Australia, acting on the advice of the Executive Council, amends the Excise Regulations under the Excise Act 1901-1974. This legislative instrument addresses the need to update the definition and scope of excisable goods to include certain petroleum products, ensuring that excise duties are correctly applied to these substances. The policy objective of these amendments is to provide clarity and precision in the taxation of petroleum-derived products, thereby ensuring that all relevant goods are appropriately subject to excise regulations. These changes aim to enhance the accuracy and fairness of the excise duty system by specifically including liquefied petroleum gas obtained from unstabilized crude petroleum oil, liquid petroleum obtained from naturally occurring petroleum gas, and stabilized crude petroleum oil within the scope of excisable goods.

Scope and Application

The Excise Regulations 1975, under the Excise Act 1901-1974, pertain to excise duties on goods such as tobacco products, alcoholic beverages, and other specified items. These regulations apply to entities involved in the production, importation, or sale of excisable goods within Australia. The legislative instrument in question amends the Excise Regulations to include additional goods subject to excise, specifically liquefied petroleum gas obtained from unstabilised crude petroleum oil or naturally occurring petroleum gas, liquid petroleum obtained from naturally occurring petroleum gas, and stabilized crude petroleum oil. The changes extend the scope of goods subject to excise, thereby broadening the regulatory oversight over these additional petroleum-related products. These amendments are effective from 19 August 1975, as stipulated in the regulations themselves. The jurisdictional reach of these regulations is nationwide, applying across the Commonwealth of Australia, thereby ensuring uniform application of excise duties on the newly included petroleum products. There are no specific exclusions, exemptions, or thresholds mentioned in the regulations, meaning the changes apply broadly to the specified goods within the stated timeframe.

Key Provisions

The primary changes introduced by the Statutory Rules 1975 No. 162 involve amendments to the Excise Regulations under the Excise Act 1901-1974. Regulation 76(1) has been revised to exclude the final "or" in paragraph (a) and to add new subparagraphs (c), (d), and (e). These additions include liquefied petroleum gas derived from unstabilised crude petroleum oil or naturally occurring petroleum gas, liquid petroleum obtained from naturally occurring petroleum gas, and stabilised crude petroleum oil. Regulation 77, which defines "excisable goods," has also been amended to exclude coal and to include the newly added types of petroleum products. These changes are effective from 19 August 1975, the date the regulations were notified in the Australian Government Gazette. The obligations imposed by these regulations on the parties and entities governed by the Excise Act now include compliance with the expanded definition of excisable goods. This means that entities involved in the production, storage, or distribution of the newly included petroleum products must adhere to the excise requirements set out in the Act. This includes the need to accurately report and account for these goods in compliance with the excise provisions, ensuring that any applicable excise duties are correctly levied and paid. Failure to comply with the provisions of the Excise Act, as amended by these regulations, can result in various penalties. The Act provides for both civil and criminal penalties for non-compliance. Civil penalties can include fines up to a specified amount, which may be determined based on the severity and frequency of the breach. In more serious cases, criminal penalties may apply, including imprisonment for individuals found guilty of deliberately evading excise duties. The maximum penalties are prescribed within the Act and can vary depending on the nature of the offence.