EXCISE TARIFF.
No. 29 of 1939.
An Act relating to Duties of Excise.
[Assented to 26th September, 1939.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Excise Tariff 1939.
(2.) The Excise Tariff 1921–1936, as amended by the Excise Tariff 1938 and the Excise Tariff (No. 2) 1938, is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1939.
Amendment of Tariff.
2. The Schedule to the Principal Act is amended as set out in the Schedule to this Act, and duties of Excise are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time of imposition of duty of Excise.
3. The time of the imposition of the duty of Excise imposed by this Act is the fifth day of May, One thousand nine hundred and thirty-eight, at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.
Duty of Excise.
4. The duty of Excise specified in the Schedule to this Act is hereby imposed in accordance with that Schedule, as from the time of the imposition of that duty and that duty shall be deemed to have been imposed at that time, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth, on the following goods, namely:—
(a) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia after the time when that duty is deemed to have been imposed; and
(b) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia before the time when that duty is deemed to have been imposed, and which were at that time subject to the control of the Customs, or to Excise supervision, or in the stock, custody or possession of, or belonging to, any manufacturer thereof, and on which no duty of Excise had been paid before the time when that duty is deemed to have been imposed.
Sec. 2. THE SCHEDULE.
AMENDMENT OF THE SCHEDULE TO THE EXCISE TARIFF 1921–1938.
EXCISE DUTIES.
Articles. | Rate of Duty. |
19. By omitting the whole item (three times occurring) and inserting in its stead the following item:— | |
“19. Valves for wireless telegraphy and telephony including rectifying valves each | 1s. 9d.” |
Overview
The Excise Tariff 1939 Act was enacted by the Australian Parliament to address the need for an updated framework governing excise duties on various goods produced or manufactured in Australia. This legislation amended the existing Excise Tariff 1921–1936, integrating modifications to ensure the duty on specific goods was accurately reflected. The policy objective of this Act was to refine the excise duty structure to better align with the economic and industrial changes of the time. The duty imposed by this Act was intended to be collected for the use of the Commonwealth, reflecting the federal government's role in regulating and overseeing excise duties across the nation. This Act was designed to streamline the process of imposing and collecting excise duties, ensuring that all relevant goods manufactured or produced in Australia were appropriately taxed according to the updated tariff rates.
Scope and Application
The Excise Tariff 1939 applies to goods manufactured or produced in Australia that are dutiable under the Schedule of the Act, whether they were produced before or after the specified time of imposition of the duty. The Act imposes an excise duty on such goods, which must be paid to the Commonwealth. The duty applies to goods that were under Customs control, Excise supervision, or in the possession of manufacturers before the duty was imposed, and for which no excise duty had previously been paid. The Act extends to all goods covered by the amended Schedule, with specific reference to valves for wireless telegraphy and telephony, including rectifying valves, which are subject to a duty of 1s. 9d. each. The scope of the Act is national, as it pertains to the Commonwealth of Australia and applies uniformly across its jurisdiction. No exclusions or exemptions are specified in the provided excerpt, and any further details on application would be found in the Schedule to the Act or any subordinate instruments that may extend or restrict the application of the duties specified.
Key Provisions
The Excise Tariff 1939 (sections 1–4) establishes the framework for duties of excise in Australia, amending the Excise Tariff 1921–1936 as referenced in section 1(2). Section 2 outlines the amendments to the Schedule of the Principal Act, introducing new duties on specific goods. The imposition of these duties is effective from the fifth day of May, 1938, as stipulated in section 3. The duty of excise is imposed on goods manufactured or produced in Australia after this date (section 4(a)) and on goods manufactured or produced before this date but still under control of Customs or in the possession of the manufacturer (section 4(b)).
The Excise Tariff 1939 imposes several obligations on entities and individuals. Manufacturers and producers must ensure that excise duties are paid on goods produced after the effective date (section 4(a)). For goods produced before this date but still in the possession of the manufacturer or under Customs control, duties must be paid if they have not already been settled (section 4(b)). The duty must be charged, collected, and paid to the Commonwealth, as per section 4.
Breaches of the provisions of the Excise Tariff 1939 may result in civil or criminal consequences. While specific penalties are not detailed in the excerpt, non-compliance with excise duty requirements can typically lead to fines, legal action, or other penalties as prescribed by relevant legislation. The severity of the penalties would depend on the nature and extent of the breach, and any additional laws governing excise duties and their enforcement.