Excise Tariff 1957

Overview

The Excise Tariff 1957, enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, is an Act relating to duties of excise. The Act was assented to on 12th December, 1957, and it amends the Excise Tariff 1921–1956, which is referred to as the Principal Act. This legislation updates the existing tariffs to reflect changes in the excise duties on certain goods, specifically introducing new rates for aviation turbine kerosene and diesel fuel, as detailed in the Schedule to the Act. The duties of excise are imposed in accordance with the amended Schedule and are charged, collected, and paid to the use of the Queen for the purposes of the Commonwealth. The intent of this Act is to ensure that excise duties are correctly applied to goods manufactured or produced in Australia, both those manufactured after the duties were imposed and those manufactured prior to the imposition but not yet subject to excise duty.

Scope and Application

The Excise Tariff 1957 Act applies to the imposition of duties of excise on goods manufactured or produced in Australia, both those manufactured after the duties are deemed to have been imposed and those that were manufactured before but were not subject to excise duty at the time of production. This Act is a Commonwealth legislation, and it imposes duties on goods specified in the Schedule, which are collected for the use of the Queen for the purposes of the Commonwealth. The Act extends to all goods that are dutiable under the Schedule and manufactured or produced within Australia, with particular attention to goods that were previously under the control of Customs or Excise supervision, or were in the possession of a manufacturer without having paid the excise duty. The amended Schedule introduces specific excise duties on articles such as aviation turbine kerosene and diesel fuel, with different rates based on whether the goods are prescribed by departmental by-laws or not. The application of this Act is comprehensive within the Commonwealth, covering all relevant goods manufactured in Australia, subject to the specific conditions outlined in the Act and its Schedule.

Key Provisions

The Excise Tariff 1957 (C1957A00082) outlines the imposition of excise duties on certain goods, amending the previous Excise Tariff 1921–1956. Section 1 provides the short title and citation for the Act, referring to it as the Excise Tariff 1957 and the amended Principal Act as the Excise Tariff 1921–1957. Section 2 specifies that the Schedule to the Principal Act is amended as per the Schedule of this Act, and sets out the duties of excise imposed in accordance with these amendments. The time of the imposition of these excise duties is detailed in Section 3, which is set for the fourth day of September 1957 at five o'clock in the forenoon, according to standard time in the Australian Capital Territory. The obligations imposed by this Act on the parties it governs include the requirement to pay excise duties on goods manufactured or produced in Australia after the specified date of duty imposition. This applies to goods that were already manufactured before the duty imposition date if they were under Customs control, under excise supervision, or in the possession of a manufacturer without prior duty payment. Section 4 clarifies that these duties are to be charged, collected, and paid to the use of the Queen for the purposes of the Commonwealth. The Act introduces specific duties on aviation turbine kerosene and diesel fuel as defined by departmental by-laws. For aviation turbine kerosene, a duty of 6½ pence per gallon is imposed on kerosene other than power kerosene, while diesel fuel incurs a duty of 1 shilling per gallon, except for quantities as prescribed by departmental by-laws which are duty-free. The Schedule to the Act, detailed in Section 2, further outlines these amendments and the specific rates of duty. For breaches of the Act, Section 4 outlines potential civil and criminal consequences, although specific penalties are not detailed within the provided text. The imposition of duties and the requirement to pay them are strict, and failure to comply may result in legal action. The exact penalties for non-compliance would typically be found in related legislation or departmental regulations, which could include fines or other civil penalties, as well as potential criminal charges for more serious breaches.