Excise Tariff 1961

Overview

The Excise Tariff 1961, enacted on 19th May 1961 by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, is an Act relating to duties of excise. The Act serves to amend the Excise Tariff 1921–1960, which is referred to as the Principal Act, and introduces updated rates for excise duties on certain goods. The Excise Tariff 1961 came into operation on the first day of June 1961, and imposes excise duties on goods manufactured or produced in Australia after this date, as well as on certain goods manufactured or produced before this date but still subject to excise control or supervision. The Act aims to impose duties of excise on goods manufactured or produced in Australia and collected for the use of the Commonwealth, thereby ensuring revenue through excise duties on specified goods.

Scope and Application

The Excise Tariff 1961 Act applies to goods manufactured or produced in Australia that are subject to the duties of excise as outlined in the amended Schedule. It imposes duties on specific goods, such as coal not owned by a State, and ensures these duties are collected for the benefit of the Commonwealth. The Act amends the Excise Tariff 1921–1960, and it comes into operation on the first day of June 1961. The Act's reach includes all goods that are dutiable under the amended Schedule, whether manufactured or produced before or after the Act's commencement, provided they meet the criteria of being under Customs control, Excise supervision, or in the possession of a manufacturer or producer, and have not already had excise duty paid. The Act extends its application through the Schedule, which lists the specific goods and the corresponding duty rates, allowing for further refinement and specification through departmental by-laws.

Key Provisions

The Excise Tariff Act 1961 (C1961A00021) primarily revises the excise duties as set out in the Excise Tariff 1921–1960, with a new schedule detailing updated duties on certain goods. Section 1 establishes the title and citation of the Act, referring to the earlier Excise Tariff Act as the Principal Act and indicating that it is amended by this Act. The Act comes into operation on the first of June 1961, as outlined in Section 2. Section 3 details the amendment of the tariff schedule, specifying new rates for certain goods. The duties of excise are imposed on goods manufactured or produced in Australia after the Act's commencement and on certain goods produced before the commencement if they are under excise control or in the possession of a manufacturer or producer and have not yet been subjected to excise duty. The Act imposes obligations on manufacturers and producers of goods subject to excise duties. They must ensure that the appropriate excise duty is paid on goods manufactured or produced in Australia after the Act's commencement. For goods produced before the Act's commencement but still under control or in possession of the manufacturer or producer, the Act mandates that excise duty be paid if it has not already been done. The duty is collected for the benefit of the Commonwealth and is payable to the Queen. Failure to comply with the provisions of the Excise Tariff Act 1961 can result in civil and criminal consequences. Although the specific penalties are not detailed in the provided text, generally, breaches of excise duty provisions can lead to substantial fines and, in severe cases, imprisonment. The precise penalties would depend on the nature and extent of the breach, but the Act empowers authorities to enforce compliance rigorously to ensure the collection of the required excise duties.