Excise Tariff 1949

Overview

The Excise Tariff 1949 Act, enacted in 1949, was introduced by the Commonwealth Parliament to amend the existing Excise Tariff 1921–1948, updating the duties of excise on various goods manufactured or produced within Australia. The Act was designed to impose new excise duties as outlined in its schedule, effective from a specific date and time in September 1949. These duties were to be collected for the purposes of the Commonwealth and applied to goods manufactured after the imposition date, as well as those already manufactured but not yet subjected to excise duties. The policy objective of this Act was to ensure the timely and effective collection of excise duties to support government revenue and regulate the manufacture and production of dutiable goods within Australia.

Scope and Application

The Excise Tariff 1949 applies to goods manufactured or produced in Australia, specifically targeting those items listed in the Schedule of the Act, including goods that were in the process of being manufactured or were in the possession of manufacturers before the specified time of duty imposition. The Act imposes duties of excise on these goods as from the eighth day of September, 1949, and these duties are to be charged, collected, and paid to the Commonwealth. The legislation specifies that the excise duties apply to both newly manufactured goods post the effective date and to goods that were already being produced or in the possession of manufacturers prior to this date but which had not yet incurred excise duty. The excise duties outlined in the Schedule are to be applied uniformly across the Commonwealth of Australia. The Act does not explicitly state any exclusions or exemptions, and its application extends through subordinate instruments that may further define the scope and specifics of the duties imposed.

Key Provisions

The Excise Tariff Act 1949 (section 1) establishes the framework for the imposition of excise duties on certain goods manufactured or produced in Australia. It amends the previous Excise Tariff 1921–1948, now referred to as the Excise Tariff 1921–1949 (section 1(2)). The Act specifies that the duties of excise are imposed in accordance with the amended Schedule (section 2) and sets the time of imposition of these duties as 9 am on 8 September 1949 (section 3). The duties are to be charged, collected, and paid to the Commonwealth for the benefit of the King (section 4). The duties apply to goods manufactured or produced in Australia after the effective date and to those goods that were manufactured or produced before the effective date but were still under Customs control, Excise supervision, in the stock, custody, or possession of a manufacturer, or belonged to a manufacturer without prior payment of duty (section 4(a) and (b)). The Act imposes obligations on manufacturers, producers, and other entities involved in the manufacture and production of goods subject to excise duties. These entities are required to ensure that the applicable duties are paid to the Commonwealth. The Act also places the responsibility on the Customs and Excise authorities to oversee the collection and enforcement of these duties. Any goods that meet the criteria specified in the Act must be subject to the applicable excise duties, and the manufacturers or producers must account for these duties in their operations. The Act does not explicitly outline specific offences, penalties, or consequences for breaches of the duties imposed. However, it is implicit that failure to comply with the Act, such as not paying the required excise duties or evading the payment of these duties, could result in legal action. Under Australian law, penalties for tax evasion and non-compliance with excise duties can be severe and may include fines and imprisonment. The exact penalties would be determined in the context of broader tax and excise legislation, which may provide for specific fines and imprisonment terms for breaches.