Excise Tariff 1960

Overview

The Excise Tariff 1960 Act was enacted in 1960 to amend the existing duties of excise as set out in the Excise Tariff 1921-1959, addressing the need to update and refine the regulatory framework governing excise duties in Australia. This legislation was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, aiming to provide a comprehensive update to the excise duties applicable to certain goods manufactured or produced within Australia. The Act imposes duties on goods specified in its schedule, reflecting the need for an updated and more precise regulatory environment to manage excise duties effectively. The Excise Tariff 1960 Act specifically targets the amendment of the schedule of the Principal Act to update the rates of duty for various goods, including saccharin and its derivatives, as well as sodium cyclamate and calcium cyclamate, aligning with contemporary standards and economic considerations. By doing so, the Act seeks to ensure that the excise duties remain relevant and effective in capturing the appropriate revenue for the Commonwealth while maintaining control over the manufacture and distribution of specified goods within Australia.

Scope and Application

The Excise Tariff 1960 Act imposes duties of excise on certain goods manufactured or produced in Australia, whether before or after the Act's imposition on April 29, 1960. The Act applies to goods that were under Customs control, Excise supervision, or in the possession of manufacturers, provided no excise duty had been paid prior to the Act's effective date. This Act amends the Excise Tariff 1921-1959, with the revised tariff detailed in the Schedule, and includes specific duties for substances such as saccharin, salts of saccharin, and sodium cyclamate. The duties are imposed on these goods to be collected for the use of the Commonwealth, with particular attention to goods manufactured post-imposition and those previously manufactured but not yet subject to duty. The Act's geographic reach is national, applying across the Commonwealth of Australia. Subordinate instruments may further define or extend the application of this Act.

Key Provisions

The Excise Tariff 1960 Act (C1960A00026) amends the Excise Tariff 1921-1959, referred to as the Principal Act, by imposing new duties of excise as specified in its Schedule. The Act modifies the existing tariff through the Schedule, which outlines the new rates of duty for certain goods, including saccharin, its salts, chlorosaccharin, methylsaccharin, sodium cyclamate, calcium cyclamate, and dulcin. The amendments to the tariff come into force on the 29th of April, 1960, at 5 o'clock in the morning Australian Capital Territory time, as stated in Section 3 of the Act. Under Section 4 of the Act, the new excise duties are imposed on goods manufactured or produced in Australia after the specified date, as well as on goods that were manufactured or produced prior to the date but were subject to customs control, excise supervision, or were in the possession of a manufacturer. Additionally, the duties apply to goods for which no excise duty had been paid before the specified date. These duties are payable to the use of the Queen for the purposes of the Commonwealth. The obligations under this Act require manufacturers, producers, and entities involved with the goods listed in the Schedule to ensure compliance with the new excise duties. This includes maintaining records and evidence of compliance with the new rates specified, particularly for goods manufactured or produced before the effective date of the Act but still subject to excise duties. The obligation also extends to those who have custody or possession of the goods, ensuring that any applicable duties are paid. Failure to comply with the provisions of the Excise Tariff 1960 Act can result in legal consequences. While the specific penalties are not detailed within the provided text, typically, penalties for non-compliance with excise duties in Australia can include fines and potential prosecution. The severity of these penalties can vary depending on the circumstances of the breach, such as whether it was intentional or due to negligence. It is essential for entities governed by this Act to adhere to the stipulated requirements to avoid such consequences.