Statutory Rules
1973 No. 258
REGULATION UNDER THE EXCISE ACT 1901-1973.*
I, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulation under the Excise Act 1901-1973.
Dated this eleventh day of December, 1973.
Paul Hasluck
Governor-General.
By His Excellency’s Command,
(Sgd) LIONEL MURPHY
Minister of State for Customs and Excise.
Amendment of the Excise Regulations†
Regulation 209 of the Excise Regulations is amended by omitting from sub-regulation (1) the words “ Three dollars fifty-four cents ” and substituting the figures “ $4.56 ”.
* Notified in the Australian Government Gazette on 1973.
† 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, 63 and 76; 1936, Nos. 26, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 18; 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 203; 1970, Nos. 114 and 142; 1971, Nos. 60, 142 and 171; and 1972, Nos. 92 and 209.
Printed by Authority by the Government Printer of Australia
20416/73—Price 5c 10/5.17.1973
Overview
The Excise Regulations 1973 were enacted to provide specific regulations under the Excise Act 1901-1973, addressing the need for detailed rules governing the excise duties outlined in the principal Act. This legislative instrument was created by the Governor-General of Australia, acting with the advice of the Executive Council, under the authority granted by the Excise Act. The purpose of these regulations was to ensure a systematic and detailed approach to the implementation of excise duties, thus facilitating the administration of excise law in Australia. By amending Regulation 209 of the Excise Regulations, the 1973 Regulations aimed to update the monetary figures in line with economic changes, ensuring that the excise duties remained relevant and effective in the taxation landscape.
Scope and Application
The Excise Regulations, as amended by Statutory Rules 1973 No. 258, apply to individuals and entities engaged in the production, manufacture, or importation of excisable goods within Australia. This regulation serves as a subordinate instrument under the overarching Excise Act 1901-1973, providing specific details and modifications to the primary legislation. The regulation's amendments affect the financial thresholds related to excise duties, with a particular focus on the amendment of Regulation 209, which adjusts the duty rate from Three dollars fifty-four cents to $4.56. The scope of these regulations is national, extending to all states and territories within Australia, ensuring uniformity in the application of excise duties across the country. The regulation does not explicitly state any exclusions or exemptions, meaning it applies broadly to all relevant industries and transactions unless otherwise specified by other legislative instruments or acts.
Key Provisions
The Excise Regulations, as amended by Statutory Rules 1973 No. 258, primarily focus on adjusting the excise duty rates for certain goods. Specifically, Regulation 209(1) has been updated to change the excise duty from Three dollars fifty-four cents to $4.56. This amendment affects the excise duty payable on the specified goods listed under Regulation 209.
The Act imposes obligations on entities and individuals to comply with the updated excise duty rates. This includes ensuring that the correct amount of duty is calculated and paid on goods subject to the amended Regulation 209(1). Failure to comply with these requirements can result in various penalties and consequences.
For instance, if a person or entity fails to pay the correct excise duty as stipulated in Regulation 209(1), they may face financial penalties. The Excise Act 1901-1973 provides for fines and penalties for non-compliance, which can be significant depending on the severity and frequency of the breach. Additionally, ongoing non-compliance can lead to more severe civil or criminal consequences, including potential prosecution and imprisonment. The exact penalties are detailed in the Act, and they may vary based on the circumstances of the offence.
Moreover, there are administrative penalties for late payment or incorrect declarations. These can include interest on unpaid amounts, additional fees, and potential legal actions to recover the owed duty. The legislation also allows for the recovery of costs incurred in pursuing these penalties, further incentivising compliance with the duty requirements.
In summary, the Excise Regulations, as amended, mandate specific excise duties on certain goods, impose obligations on entities to adhere to these rates, and provide for penalties and consequences for non-compliance, including financial penalties, civil actions, and potential criminal charges.