Excise Tariff 1908

Overview

The Excise Tariff Act 1908 was enacted by the Parliament of the Commonwealth of Australia to impose duties of excise on various goods, including tobacco, cigars, cigarettes, snuff, starch, and other items. This Act aimed to consolidate and streamline the excise duties previously imposed by the Distillation Act 1901, the Beer Excise Act 1901, and the Excise Act 1901. The policy objective of the Excise Tariff Act 1908 was to standardise and update the excise duties on certain goods, ensuring a consistent and fair taxation system across the Commonwealth. The Act incorporated and read these earlier Acts as one with itself, thereby repealing specific provisions related to duties on starch and tobacco in the Excise Tariff 1902. The duties outlined in the Excise Tariff Act 1908 were to be collected and paid to the use of the Crown for the purposes of the Commonwealth, with the imposition time set at 4 PM on 8 August 1907, according to the standard time in the State of Victoria.

Scope and Application

The Excise Tariff 1908 applies to goods manufactured or produced in Australia after the specified date of imposition, as well as to goods manufactured or produced before that date but subject to Customs control, Excise supervision, or in the possession of distillers or manufacturers, provided no Excise duty has been paid on them. The Act incorporates and reads as one with the Distillation Act 1901, the Beer Excise Act 1901, and the Excise Act 1901. It imposes duties on various goods such as tobacco, starch, and other specified items, according to the rates outlined in the Schedule, and validates any collections made under the Tariff or Tariff alterations. The Act also allows for the Minister to designate substitutes for excisable goods to be subject to Excise duty if they are deemed to be used as a substitute or for a similar purpose. Notably, this Act does not affect the provisions of certain other Acts listed in the Saving clause. The Act's geographic reach is national, applying across the Commonwealth of Australia, and it extends its application through subordinate instruments such as regulations and notices.

Key Provisions

The Excise Tariff 1908 (C1908A00008) outlines the imposition of excise duties on certain goods manufactured or produced in Australia. The duties are specified in the Schedule, which lists various goods and their corresponding duty rates. The main operative sections of the Act include the definition of "Tariff" and "Tariff alteration" (sections 3 and 4), the imposition of duties (section 5), and the validation of collections under tariff proposals (section 6). The Act also incorporates other legislation such as the Distillation Act 1901, the Beer Excise Act 1901, and the Excise Act 1901 (section 2). The Excise Tariff 1908 imposes duties on a range of goods, including tobacco products, starch, and various alcohols and sugars. These duties apply to goods manufactured or produced in Australia after the specified imposition dates and to goods that were subject to customs control or excise supervision at those dates but had not yet been taxed. The Act also allows for the Minister to designate substitutes for excisable goods, imposing a duty on these substitutes that is proportionate to the duty on the original excisable goods (section 7). Furthermore, the Act repeals certain sections of the Excise Tariff 1902 regarding duties on starch and tobacco (section 8), and includes a saving clause to ensure that other excise-related legislation remains unaffected (section 9). Entities and individuals subject to the Excise Tariff 1908 must comply with the specified duty rates and ensure that appropriate duties are paid on the goods they manufacture or produce. This includes declaring the goods and paying the required duties to the appropriate authorities. Failure to comply with these obligations may result in legal consequences, including fines or other penalties as stipulated by the relevant legislation. The Excise Tariff 1908 includes provisions for offences and penalties related to non-compliance with the duty requirements. While specific penalties are not detailed in the Act itself, the duties are imposed to the use of the King for the purposes of the Commonwealth, and failure to pay the specified duties could result in civil or criminal consequences under other relevant legislation. The precise penalties would depend on the nature and extent of the breach, but could include fines, imprisonment, or other legal actions as determined by the courts.