Excise Tariff 1958

Overview

The Excise Tariff 1958 was enacted to address the need for updating the duties of excise on various goods, specifically focusing on modern technological items such as cathode ray tubes used in television sets. This Act was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, and it aimed to amend the existing Excise Tariff 1921–1957, which had become outdated. The policy objective was to ensure that the excise duties accurately reflected the current economic environment and the changing nature of manufactured goods, particularly in response to technological advancements. By introducing this legislation, the government sought to maintain appropriate revenue streams while also adapting to the evolving industrial landscape of Australia.

Scope and Application

The Excise Tariff 1958 applies to all goods that are dutiable under its schedule, including those manufactured or produced in Australia both before and after the Act came into effect. This encompasses a range of goods, with specific reference to items like cathode ray tubes used in television receiving sets, for which a particular duty rate is specified. The Act imposes duties of excise on these goods for the purposes of the Commonwealth and mandates that these duties be charged, collected, and paid to the Queen. The geographic reach of this Act is national, as it is enacted by the Commonwealth of Australia. Notably, the Act does not explicitly provide for exclusions, exemptions, or thresholds within its text, although it may be subject to further definition or amendment through subordinate instruments or regulations. The Act's application is comprehensive in terms of its imposition on goods manufactured or produced in Australia, whether under customs control, excise supervision, or in the possession of a manufacturer, provided no excise duty has been previously paid.

Key Provisions

The Excise Tariff 1958 (section 1) establishes the legal framework for imposing excise duties on certain goods, with a specific focus on amending the existing Excise Tariff 1921–1957. This Act is referred to as the Excise Tariff 1921–1958 once amended (section 1(2) and (3)). The primary mechanism for implementing these changes is through the amendment of the Schedule to the Principal Act (section 2). The duties are set to take effect from 21 March 1958 at 5:00 AM Australian Capital Territory time (section 3). Specifically, the duty of excise is imposed as outlined in the new Schedule (section 4). This duty applies to goods manufactured or produced in Australia after the specified date and those in certain conditions before the date (section 4(a) and (b)). The Schedule details the specific goods subject to the duty and the corresponding rates, with a particular example being cathode ray tubes for television receiving sets, now subject to a duty of £6 each (Schedule, item 21). The Excise Tariff 1958 imposes several obligations on the parties it governs. Manufacturers and producers of dutiable goods must ensure that any goods manufactured or produced in Australia after the effective date of 21 March 1958 are subject to the specified excise duty (section 4(a)). For goods manufactured or produced before this date but still subject to certain conditions such as being under Customs control or Excise supervision, or in the possession of a manufacturer with unpaid duty, the duty must be paid at the specified rate (section 4(b)). The duty is to be collected and paid to the Queen for the purposes of the Commonwealth (section 4). Failure to comply with the provisions of the Excise Tariff 1958 can lead to various consequences. While the Act does not explicitly detail specific offences or penalties, it is understood that non-compliance with excise duty regulations can result in civil or criminal penalties. Typically, these might include fines or imprisonment, depending on the severity and intent of the breach. The specific penalties are usually outlined in other related legislation, such as the Excise Act 1901, which may impose fines and imprisonment for offences related to the evasion of excise duty.