Excise Tariff 1938

Overview

The Excise Tariff 1938 was enacted by the Commonwealth Parliament to amend the existing duties of excise, as set out in the Excise Tariff 1921–1936. This Act introduced new rates and conditions for the imposition of excise duties on various goods, including spirits and tobacco, manufactured or produced in Australia. The primary objective of the Excise Tariff 1938 was to ensure that the Commonwealth could collect appropriate revenue through excise duties while also encouraging the production and use of goods made from Australian raw materials and natural products. This legislative change aimed to provide a structured framework for the application of excise duties, reflecting the economic and industrial policies of the time.

Scope and Application

The Excise Tariff 1938 Act applies to duties of excise on goods manufactured or produced in Australia, including those goods that were subject to Customs control or excise supervision, or in the possession of distillers or manufacturers as of the time of the Act's imposition. The Act is applicable nationally across the Commonwealth of Australia, imposing excise duties on goods as specified in the Schedule to this Act. The Act imposes specific duties on various goods, such as spirits used in the manufacture of essences, scents, and toilet preparations, with different rates depending on the type of spirit and additional materials used in their production. It also imposes a duty on unmanufactured tobacco, with an exemption for stocks held by dealers or manufacturers as of 31st December 1937. The Act allows for adjustments and additional conditions to be set through Departmental By-laws and Regulations, extending or restricting its application as necessary.

Key Provisions

The Excise Tariff 1938 (hereafter referred to as the "Act") amends the Excise Tariff 1921–1936 by imposing new duties of excise on certain goods as detailed in its Schedule. The amendment of the Tariff (Section 2) and the imposition of duties (Section 4) are key provisions that require manufacturers or producers to pay specified duties on goods manufactured or produced in Australia after the duties are deemed to have been imposed, as well as on goods produced before the imposition but not yet subject to excise duty. The time of imposition is set for the first day of January 1938 at nine o'clock in the forenoon (Section 3). The Act imposes specific obligations on manufacturers and producers of dutiable goods. These entities must ensure that the excise duties are paid for goods manufactured or produced in Australia. For goods manufactured or produced before the duties are imposed but not yet subject to excise duty, manufacturers or producers must ensure that duties are paid before these goods are released from customs control, excise supervision, or from the possession of distillers or manufacturers. The duties are to be paid to the Commonwealth for its use. Under the Act, there are specific penalties and consequences for non-compliance. While the Act does not explicitly detail these consequences, it is reasonable to infer that failure to pay the imposed excise duties could result in legal action, fines, or other penalties as provided under the broader excise laws of Australia. The specific penalties would depend on the relevant provisions of other applicable legislation. For instance, under the Excise Act 1901, penalties for non-compliance with excise duties can include substantial fines and, in some cases, imprisonment.