Excise Tariff 1924

Overview

The Excise Tariff Act 1924 was enacted to amend the existing Excise Tariff Act 1921, addressing specific duties on excise. This legislation was introduced to refine the taxation framework on certain spirits used in fortifying Australian wine. Enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, the policy objective was to provide a more detailed and structured approach to the taxation of spirits used in the wine industry, ensuring that the regulations are specific and the duties are clearly defined. The Act came into effect on the first day of January 1925, providing a clear and timely update to the excise duties relevant to the wine sector.

Scope and Application

The Excise Tariff 1924 Act applies to the imposition of duties of excise on various goods within the Commonwealth of Australia. It specifically targets excise on spirits, particularly those intended for fortifying Australian wine. The Act amends the Excise Tariff 1921 by introducing new rates for excise on spirits used for fortifying Australian wine, distinguishing between spirits derived from the fresh juice of Doradillo grapes and those that are not. The Act sets out the geographic reach by applying its provisions nationally, within the Commonwealth of Australia. The commencement of the Act is scheduled for the first day of January 1925, at nine o’clock in the forenoon, Victorian time. The Act does not explicitly state any exclusions, exemptions, or thresholds, and it leaves the detailed implementation and regulation to subordinate instruments, which may further specify the application and administration of the excise duties.

Key Provisions

The Excise Tariff 1924 Act (referred to as the "Act") primarily amends the Excise Tariff 1921, establishing new excise duties on certain types of spirit used for fortifying Australian wine. Under Section 3, the Act replaces the previous sub-Item (j) of Item 2 in the Excise Tariff 1921 with a new sub-Item that imposes a duty of five shillings per proof gallon on spirit distilled wholly from the fresh juice of Doradillo grapes for fortifying Australian wine. Additionally, it sets a duty of six shillings per proof gallon for other types of spirit used for fortifying Australian wine. This change is effective from the commencement of the Act on 1 January 1925. The Act imposes specific obligations on parties involved in the production, importation, and sale of spirits used for fortifying Australian wine. Distillers and importers must adhere to the new excise duties outlined in Section 3. They are required to register with the relevant authorities and ensure that the appropriate duty is paid on the spirit they produce or import. Compliance with these duties is subject to regulations that may be prescribed by the government to facilitate the administration and enforcement of the excise duties. Failure to comply with the provisions of the Act can result in legal consequences. Under Section 4, any breach of the new excise duties may be considered an offence. The penalties for such offences could include fines and, in severe cases, imprisonment. The exact penalties are not specified in the provided excerpt but are likely to be outlined in further detail within the Act or associated regulations. The imposition of these penalties is intended to ensure adherence to the new excise duties and the proper collection of excise on spirit used for fortifying Australian wine.