Excise Regulations (Amendment)

Overview

The Excise Regulations (Amendment) Statutory Rules 1985 No. 13 were enacted to amend the Excise Act 1901, specifically addressing the rebate of excise duty on diesel fuel used for certain purposes. This legislation was introduced by the Parliament of Australia to address the need for updating the rebate rate in line with economic indicators such as the Consumer Price Index. The policy objective behind these regulations was to ensure the rebate rate for diesel fuel reflected the economic environment accurately, as announced by the Treasurer in the 1984/85 Budget Speech. These regulations, issued under the authority of the Minister of State for Industry, Technology and Commerce, came into operation on 2 February 1985, aligning with the indexation changes to customs and excise duty rates on diesel fuel. The primary change involved adjusting the rebate rate from $0.07155 per litre to $0.07341 per litre, as detailed in Regulation 2.

Scope and Application

The Excise Regulations (Amendment) Statutory Rules 1985 No. 13, issued under the authority of the Minister of State for Industry, Technology and Commerce, pertains to the Excise Act 1901. Specifically, these regulations amend Excise Regulation 52A to adjust the rate of rebate of excise duty on diesel fuel, ensuring it is indexed to movements in the Consumer Price Index for the December quarter 1984. The regulations apply to entities or persons engaged in the use of diesel fuel for purposes specified under the Excise Act, and the adjustment in rebate rates affects transactions involving the supply of diesel fuel within Australia. The changes are designed to align the rebate rate with inflationary changes, as announced by the Treasurer in the 1984/85 Budget Speech. These regulations extend the application of the Excise Act to include the updated indexed rate for excise duty rebates, effective from 2 February 1985, the date of operation for the indexation changes notified in the Gazette. No exclusions or exemptions are specified in the explanatory statement, and the regulations are to be applied nationally across Australia.

Key Provisions

The Excise Regulations (Amendment) Statutory Rules 1985 No. 13, issued under the authority of the Minister of State for Industry, Technology and Commerce, primarily amend Excise Regulation 52A (section 78A) of the Excise Act 1901. This amendment introduces a new rate of rebate on excise duty for diesel fuel, which is indexed to movements in the Consumer Price Index for the December quarter of 1984. The rate of rebate changes from $0.07155 per litre to $0.07341 per litre, effective from 2 February 1985. Under these regulations, the primary obligation imposed on relevant parties is to adhere to the new rebate rate specified in Excise Regulation 52A. This change in the rebate rate applies to diesel fuel used for specified purposes as outlined in the Excise Act 1901. The regulation requires that the new rate be applied consistently to all qualifying transactions from the date it comes into effect. The regulations also delineate the consequences for non-compliance with the amended rebate rate. Any party or entity that fails to apply the correct rebate rate as specified in the amended Excise Regulation 52A may be subject to penalties. Although specific penalties are not detailed in the explanatory statement, non-compliance with excise regulations generally can lead to civil or criminal consequences, depending on the severity and intent of the breach. For instance, civil penalties may include fines or compensation claims, while criminal penalties could involve imprisonment or substantial fines, depending on the context and the discretion of the court.