Excise Tariff 1928

Overview

The Excise Tariff 1928 was enacted in 1928 by the Commonwealth Parliament to revise the existing duties of excise as set out in the Excise Tariff 1921-1926. The 1928 Act amended the schedule of the earlier Act, imposing new excise duties in accordance with the amended schedule. This Act provided for the collection of certain higher duties where the duty under the Excise Tariff 1921-1926 was higher than that under the new Act, ensuring no refund of duties paid at the higher rate, unless a lower duty was paid with the consent of the Minister. The policy objective was to effectively regulate and tax specific goods, particularly spirits used in the manufacture of scents, toilet preparations, and essences, while also repealing certain duties, such as that on starch made from imported rice.

Scope and Application

The Excise Tariff 1928 applies to the imposition of excise duties on various goods within the Commonwealth of Australia. It amends the Excise Tariff 1921-1926 by altering the rates of duty on certain goods, specifically spirits for the manufacture of scents, toilet preparations, and essences. This Act imposes duties on the production and consumption of these goods, applying to persons and entities involved in the manufacture or importation of these products. The duties are levied in accordance with the amended schedule, which specifies the rates based on the origin and composition of the products. The application of the Act extends across the entire Commonwealth, ensuring a uniform approach to excise duties. Notably, the Act includes provisions to validate the collection of certain higher duties on goods entered for home consumption prior to the Act's assent, while also providing for the repeal of the duty on starch made from imported rice. The scope of the Act is further defined through subordinate instruments, which may extend or restrict the application of the duties as necessary.

Key Provisions

The Excise Tariff 1928 (section 1) establishes the framework for duties of excise in Australia, with the previous Excise Tariff 1921-1926 referred to as the Principal Act. This Act amends the Principal Act by imposing new duties in accordance with the amended schedule (section 2). The duties imposed by this Act are deemed to have been in effect from 25 November 1927 (section 3). In the event that the duty payable on goods under the Principal Act is higher than that under this Act, the higher duty must be collected on goods entered for home consumption prior to the date of assent, with no refunds given for duties already paid at the higher rate (section 4). However, if a lower duty was paid with the Minister’s consent, the higher duty will not be charged. Entities and individuals governed by this Act must comply with the amended duties set out in the Schedule, particularly ensuring the correct rates are applied based on the proportion of Australian products in the manufacture of spirits for scents, toilet preparations, and essences. For example, spirits made exclusively from Australian products attract a duty of 17 shillings per gallon, while those made from a combination of Australian and non-Australian products at different ratios attract higher duties (Schedule, Articles 2(l)(1)-(3)). The Act also mandates that no duty higher than that specified in the Schedule will be charged if a lower duty was previously paid with ministerial consent (section 4, proviso). Failure to comply with the provisions of this Act, including the incorrect collection of duties, could result in legal consequences. While specific penalties are not outlined in the provided excerpt, breaches of excise duty regulations typically result in fines and potential criminal charges under the broader Excise Act 1901. The maximum penalties can include substantial fines and imprisonment, reflecting the seriousness with which excise duty evasion is treated by Australian law.