Statutory Rules 1980 No. 111
REGULATIONS UNDER THE EXCISE ACT 19011
I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901.
Dated this twenty-second day of May 1980.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
R. V. GARLAND
Minister of State for Business
and Consumer Affairs
_____________
AMENDMENTS OF THE EXCISE REGULATIONS2
1. Regulation 209 of the Excise Regulations is amended by omitting from sub‑regulation (1) “$4.56” and substituting “$9.05”.
2. Regulation 209A of the Excise Regulations is amended by omitting “Ninety-five cents” and substituting “$8.01”.
1. Notified in the Commonwealth Of Australia Gazette on 30 May 1980.
2. Statutory Rules 1925 No. 181 as amended by Statutory Rules 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279.
Overview
The Excise Regulations 1980 were enacted to provide detailed rules and guidelines under the Excise Act 1901. This legislation was introduced to address the need for comprehensive regulation of excise duties in Australia, ensuring that the excise taxes are applied consistently and effectively across different goods and industries. The Excise Regulations 1980 were made by the Governor-General of the Commonwealth of Australia, acting on the advice of the Federal Executive Council, and aim to facilitate the administration and enforcement of excise duties as outlined in the Excise Act 1901. These regulations cover various aspects of excise duties, including the rates of duty, the procedures for the assessment and collection of duties, and the exemptions and reliefs available. The policy objective behind these regulations is to provide a clear and enforceable framework that supports the government's revenue collection efforts while maintaining fairness and compliance within the industry.
Scope and Application
The Statutory Rules 1980 No. 111, made under the authority of the Excise Act 1901, apply to all entities and individuals within the Commonwealth of Australia, encompassing both individuals and corporate bodies that are involved in the manufacture, production, or distribution of goods subject to excise. These regulations are instrumental in defining the excise duties applicable to specific goods, thereby influencing a wide range of industries, including but not limited to tobacco, alcohol, and fuel. The scope of these regulations is comprehensive, affecting any transactions involving excisable goods within Australia, ensuring that all entities comply with the specified duties and reporting requirements. The geographic reach of these regulations is national, binding across all states and territories within Australia. Subordinate instruments may further extend or restrict the application of these regulations, providing additional specificity or exemptions as necessary. However, the primary focus remains on the imposition and collection of excise duties on designated goods, with specific amendments to certain rates as noted in the statutory rules.
Key Provisions
The Excise Regulations, as amended by Statutory Rules 1980 No. 111, primarily focus on revising specific financial figures related to excise duties and taxes. Regulation 209, sub-regulation (1), has been amended to increase the specified amount from $4.56 to $9.05, likely representing an adjustment to the rate of excise duty on certain goods. Similarly, Regulation 209A has been altered to change the amount from Ninety-five cents to $8.01, again suggesting an update to the excise duty for another category of goods or services. These changes are significant as they directly impact the financial obligations of entities subject to excise duties under the Excise Act 1901.
The amendments impose new financial obligations on the parties governed by the Excise Regulations. These parties, which include manufacturers, importers, and retailers of goods subject to excise duties, must now comply with the updated figures in their financial calculations and reporting. The changes necessitate adjustments in the way excise duties are accounted for, ensuring that the new rates are applied correctly in all relevant transactions and declarations. This update requires businesses to review their current practices to ensure compliance with the revised figures, potentially involving recalibration of internal systems and processes to accommodate the new rates.
Failure to comply with the updated Excise Regulations can result in various legal consequences. Under the Excise Act 1901, breaches of the regulations may lead to both civil and criminal penalties. For example, inaccurate reporting or non-payment of updated excise duties could result in fines, with the maximum penalties varying depending on the severity and intent of the breach. Additionally, persistent or significant non-compliance might lead to more severe criminal charges, including imprisonment, as the Excise Act provides for enforcement mechanisms to ensure adherence to the prescribed duties and taxes.