Excise Tariff 1959

Overview

The Excise Tariff 1959, enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, was introduced to address the need for updating the excise duties on various goods and commodities. This Act amended the existing Excise Tariff 1921–1958 by imposing new excise duties on certain items, as outlined in its schedule. The primary objective was to revise and modernise the duties to reflect contemporary economic and fiscal conditions. The amendment applies to goods manufactured or produced in Australia after the specified time of imposition and also to goods that were under Customs control or Excise supervision, or in the possession of manufacturers, at that time. The Excise Tariff 1959 provides for the imposition of excise duties on a variety of goods, including ale, porter, beer, spirits, tobacco products, cigars, and cigarettes, with specific exemptions for certain military consumption. The amendment ensures that the duties are applicable from a defined date and time, providing clarity and certainty for manufacturers, importers, and other stakeholders involved in the production and distribution of these goods. This legislative update aimed to streamline the excise duty framework, ensuring it remained effective and relevant to the economic landscape of the time.

Scope and Application

The Excise Tariff 1959 Act amends the Excise Tariff 1921-1958, specifically modifying the Schedule to impose duties of excise on certain goods manufactured or produced in Australia. The Act applies to goods that are manufactured or produced in Australia after the specified time of imposition on March 20, 1959, as well as to those goods that were produced prior to this date but remained under customs control, excise supervision, or in the possession of a manufacturer without having had excise duty paid on them. The Act exempts certain goods, such as ale, porter, other beer, brandy, whisky, rum, gin, liqueurs, tobacco, cigars, and cigarettes, from excise duty when consumed by the personnel of sea-going vessels of the Royal Australian Navy or Australian Military Forces, provided these vessels are in full commission and the consumption occurs on board. This Act, therefore, regulates the excise duties for a wide range of goods produced domestically, with specific exemptions for certain military-related consumption.

Key Provisions

The Excise Tariff 1959 Act amends the Excise Tariff 1921–1958, referred to as the Principal Act, by updating the schedule of goods subject to excise duty and imposing new duties. Specifically, section 2 of the Act modifies the Schedule to exempt certain alcoholic beverages and tobacco products from excise duty when they are consumed by personnel of sea-going vessels of the Royal Australian Navy or Australian Military Forces while those vessels are in full commission (section 2). This Act imposes obligations on manufacturers and importers of goods to ensure compliance with the amended tariff. They must ensure that any goods manufactured or produced after 20 March 1959, the effective date of the Act, comply with the new duty provisions. For goods produced before this date, the Act applies to those still under customs control, excise supervision, or in the possession of a manufacturer, provided no excise duty has been paid on them (section 4). Failure to comply with the provisions of this Act can result in legal consequences. The exact penalties are not detailed in the provided text, but typically, non-compliance with excise duties can lead to civil penalties, including fines, and potentially criminal charges for more severe or repeated breaches. The penalties can vary depending on the severity and intent behind the non-compliance. In summary, the Excise Tariff 1959 Act modifies the existing excise duties by exempting certain goods from duty when consumed by military personnel on commissioned vessels. It places the responsibility of compliance on manufacturers and importers, with potential civil and criminal penalties for non-compliance.