Excise Tariff 1905

Overview

The Excise Tariff 1905, enacted by the Commonwealth of Australia, serves to amend the Excise Tariff 1902 with respect to the duty of excise imposed on sugar. The Act was assented to on 21st December, 1905, and it introduces a new excise duty on sugar, effective from 1st January 1907. The primary objective of this legislation is to replace the existing excise duty on sugar with a new rate of four shillings per hundredweight of manufactured sugar, payable to the King for the purposes of the Commonwealth until 1st January 1913. The Act also includes provisions to ensure that sugar produced from cane grown and delivered for manufacture prior to 1st January 1907 remains unaffected by the new duty, as well as setting reduced rates for sugar produced from cane delivered for manufacture in the years 1911 and 1912. This legislative change was introduced to address the need for updated fiscal measures in relation to sugar production and consumption within the Commonwealth.

Scope and Application

The Excise Tariff 1905 amends the Excise Tariff 1902, specifically altering the duty of excise on sugar. This Act applies to sugar, imposing a new rate of excise duty starting from 1 January 1907, which is four shillings per hundredweight of manufactured sugar. The duty is to be charged, collected, and paid to the King for the purposes of the Commonwealth until 1 January 1913. Notably, the Act does not apply to sugar produced from cane grown and delivered for manufacture before 1 January 1907, maintaining the previous duty structure for such sugar. Additionally, for sugar produced from cane delivered for manufacture in the years 1911 and 1912, the duty is reduced to two-thirds and one-third of the new rate, respectively. The Act’s application is nationwide, encompassing the entire Commonwealth of Australia, and it does not specify any exclusions beyond those mentioned. The duty rates and transitional provisions are detailed within the Act itself, with no reference to subordinate instruments extending or restricting its application.

Key Provisions

The Excise Tariff 1905 (C1905A00024) primarily modifies the excise duty imposed on sugar as outlined in the Excise Tariff 1902. Section 2 of the Act establishes a new excise duty on sugar, effective from 1 January 1907. This duty is set at four shillings per hundredweight (cwt) of manufactured sugar and is to be collected for the benefit of the Commonwealth until 1 January 1913. Notably, the Act specifies that it does not apply to sugar produced from cane grown and delivered for manufacture before 1 January 1907, thereby maintaining the existing duty for such cases. Additionally, the duty for sugar produced from cane delivered for manufacture in 1911 and 1912 is adjusted to two-thirds and one-third of the new rate, respectively. The Act imposes specific obligations on parties involved in the production and distribution of sugar. Manufacturers and distributors of sugar are required to ensure that the new excise duty is correctly charged and paid for all sugar produced from cane delivered for manufacture on or after 1 January 1907. They must also adhere to the reduced duty rates for sugar produced from cane delivered in 1911 and 1912. Compliance with these provisions is essential to avoid any legal repercussions. Breaches of the provisions outlined in the Excise Tariff 1905 can result in significant consequences. While the Act does not explicitly detail specific offences or penalties, it is reasonable to infer that non-compliance with excise duty obligations could lead to civil or criminal penalties under broader taxation laws. For instance, under the Crimes Act 1914, penalties for tax evasion can include substantial fines and imprisonment. The exact penalties would depend on the severity of the offence and the jurisdiction in which it occurs.