Excise Tariff 1906

Overview

The Excise Tariff Act 1906 was enacted to impose duties of excise on various dutiable goods, including agricultural machinery, starting from 1 January 1907. This Act was introduced to address the need for specific excise duties to be applied to goods manufactured under certain conditions within the Commonwealth. The Act was passed by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. It sets forth the rates at which excise duties should be levied on specified goods, as detailed in the accompanying schedule, while also providing exemptions for certain agricultural machinery. The policy objective of the Act is to regulate and generate revenue through excise duties on goods, ensuring fair and reasonable conditions for labour remuneration as per the provisions of the Commonwealth Conciliation and Arbitration Act 1904.

Scope and Application

The Excise Tariff 1906 applies to the imposition of excise duties on various dutiable goods, specifically agricultural machinery, manufactured within the Commonwealth. The Act outlines specific rates for these goods, as detailed in the accompanying Schedule, which includes both fixed and ad valorem rates for different types of agricultural equipment. The Act commences on the first day of January 1907. It is important to note that certain exemptions apply to goods manufactured under specified conditions, such as those declared fair and reasonable by the President of the Commonwealth Court of Conciliation and Arbitration or in accordance with industrial awards and agreements. These exemptions are detailed within the Act itself, ensuring that only certain goods are subject to the imposed duties. The legislation provides a clear framework for the application of excise duties, with the potential for further refinement and specification through subordinate instruments.

Key Provisions

The Excise Tariff 1906 (C1906A00016) lays down the duties of excise on specified goods, effective from the first day of January 1907. According to section 2 of the Act, excise duties will be imposed on the dutiable goods listed in the Schedule at the rates specified therein. The Act provides both fixed rates and ad valorem rates for various agricultural machinery, such as stripper harvesters, strippers, metal parts of stripper harvesters and strippers, stump jump ploughs, disc cultivators, winnowers, and drills, among others. It is important to note that the Act does not apply to goods manufactured under certain conditions, as outlined in the provision. The Act imposes specific obligations on the parties and entities it governs. Manufacturers and importers of the specified goods must ensure that the appropriate excise duties are paid on their products. This includes providing accurate information about the goods to the relevant authorities, as well as adhering to the fixed and ad valorem rates outlined in the Schedule. The Act also requires the relevant authorities to enforce the payment of excise duties and to ensure compliance with the provisions of the Act. Failure to comply with the requirements of the Excise Tariff 1906 may result in civil or criminal consequences, as outlined in the relevant sections of the Act. For example, section 3 of the Act provides that any person who contravenes any of the provisions of the Act shall be liable to a penalty not exceeding one hundred pounds. Furthermore, section 4 of the Act states that any person who wilfully and fraudulently makes a false statement or representation in relation to any matter or thing required or authorised by the Act shall be guilty of a misdemeanor and shall be liable to a penalty not exceeding five hundred pounds. In summary, the Excise Tariff 1906 imposes excise duties on specified agricultural machinery and requires manufacturers and importers to pay the appropriate duties on their products. The Act also imposes obligations on the relevant authorities to enforce the payment of duties and to ensure compliance with the provisions of the Act. Failure to comply with the Act may result in civil or criminal consequences, including fines of up to one hundred or five hundred pounds, depending on the nature of the offence.