Excise Tariff 1913

Overview

The Excise Tariff 1913, enacted by the Commonwealth Parliament, aimed to address the need for revenue generation through the imposition of an excise duty on sugar produced and manufactured in Australia. This legislation was introduced to fill a gap left by the repeal of previous acts that had imposed similar duties on sugar. The Excise Tariff 1913 imposes a duty of four shillings per hundredweight on manufactured sugar produced from cane and other sugar produced in Australia that was previously subject to customs control. The duty applies to sugar produced from cane between May and July 1913, and to other sugar produced in Australia that was subject to the Customs on July 25, 1913, provided the duty has not already been paid under previous legislation. The duty is payable to the Commonwealth for its use, with the Comptroller-General tasked with certifying the amounts of dutiable sugar and ensuring their entry for home consumption is monitored. The Act also stipulates that sugar shall cease to be subject to duty once the specified amounts have been entered for home consumption.

Scope and Application

The Excise Tariff 1913 applies to all sugar produced from cane in Australia delivered for manufacture between 1 May 1913 and 25 July 1913, and to all other sugar produced in Australia that was subject to Customs control as of 25 July 1913, provided the duty of excise has not already been paid under prior legislation. The excise duty is payable to the Commonwealth and is set at four shillings per hundredweight of manufactured sugar. The Act imposes this duty on sugar manufacturers, requiring them to pay the duty as part of the manufacturing process. The Act applies across the Commonwealth of Australia and does not specify any exclusions or exemptions. The Comptroller-General is responsible for certifying the amounts of sugar subject to duty and must publish these amounts in the Gazette. Once the specified amounts of sugar have been entered for home consumption, as also certified by the Comptroller-General and published in the Gazette, the duty ceases to apply to further quantities of sugar. The Excise Act 1901 continues to apply to sugar under this Act, ensuring that the sugar remains classified as excisable goods despite any repeals of previous legislation.

Key Provisions

The Excise Tariff 1913 (sections 1 to 7) sets out a duty of excise on certain sugar produced and manufactured in Australia. Section 2 specifies the duty to be four shillings per hundredweight (cwt) of manufactured sugar. This duty applies to cane sugar produced from cane delivered for manufacture between May 1 and July 25, 1913, and other sugar produced in Australia that was subject to Customs control on July 25, 1913, and for which excise duty has not been paid under previous Acts. The duty is payable to the King for the Commonwealth, as detailed in section 3. Section 4 requires the Comptroller-General to certify the amounts of cane sugar and beet sugar subject to the duty and publish this in the Gazette. Sections 5 and 6 detail that sugar will be deemed subject to duty until the specified amounts are entered for home consumption, at which point the duty ceases for the remaining sugar. The Act imposes obligations on manufacturers and importers of sugar to ensure they are aware of and comply with the duty of excise. Section 4 mandates the Comptroller-General to certify the dutiable amounts and publish these in the Gazette, ensuring transparency and clarity for the parties involved. Additionally, section 6 requires the Comptroller-General to notify the public once the specified amounts of sugar have been entered for home consumption, thereby ceasing the duty for any remaining sugar. Breaches of the Excise Tariff 1913 may lead to civil or criminal penalties, although the specific penalties are not outlined in the text. The Excise Act 1901, referenced in section 7, likely governs these penalties, which could include fines or other enforcement actions. While the precise penalties are not stated in the Excise Tariff 1913, they are governed by the broader framework of the Excise Act 1901, which could include fines or imprisonment for non-compliance.