Excise Tariff 1963

Overview

The Excise Tariff 1963 was enacted to amend the existing Excise Tariff 1921–1962, addressing the need to update excise duties to reflect contemporary economic conditions and international agreements. 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 came into operation on 17 May 1963. The primary objective of this legislation was to modify the Schedule of the Principal Act to align with current fiscal policies and to accommodate the changing requirements of international trade agreements, particularly in relation to the supply of goods to governments and forces covered by Status of Forces Agreements. By updating the excise duties, the Act sought to ensure that the taxation framework remained effective and relevant in a global context.

Scope and Application

The Excise Tariff 1963 Act, as amended, pertains to the duties of excise in Australia. The Act applies to goods manufactured or produced within Australia following its commencement on 17 May 1963, as well as goods manufactured prior to this date that were under the control of customs or excise supervision, or in the possession of a manufacturer, without any excise duty having been paid. The legislation imposes duties of excise as per the amended schedule, which includes new items such as goods for the government of another country or for the official use of that government, as well as goods for use by or sale to persons covered by a Status of Forces Agreement between Australia and another country, both of which are exempt from duty as prescribed by departmental by-laws. The Act extends its application to these specific goods, with the detailed provisions of the duty rates and conditions being set out in the amended schedule to the Principal Act.

Key Provisions

The Excise Tariff 1963, which is cited as the Excise Tariff 1963, amends the Excise Tariff 1921–1962 (referred to as the Principal Act) and imposes duties of Excise according to the amended Schedule. This Act came into effect on 17 May 1963, as stipulated in section 2. The amendment to the Principal Act, detailed in section 3, applies to goods manufactured or produced in Australia after the commencement of this Act, as well as to goods produced before this time that were under Customs control, Excise supervision, or in the possession of a manufacturer without duty paid, as outlined in section 4. Under the Excise Tariff 1963, certain goods are exempt from duty. These include goods manufactured or produced in Australia for the government of another country and for the official use of that government, as prescribed by departmental by-laws (Schedule, item 13(a)), and goods for use by or sale to persons covered by a Status of Forces Agreement between the Government of Australia and another country, as also prescribed by departmental by-laws (Schedule, item 13(b)). Entities and individuals governed by this Act must ensure that the goods they produce or possess are correctly classified under the amended Tariff. This includes verifying whether the goods fall under the exemptions specified in the Schedule and ensuring that any applicable duties are duly paid. Non-compliance with the duty requirements can lead to legal consequences, though specific offences, penalties, or consequences for breach are not detailed in the provided excerpt of the Act. However, it is expected that breaches would attract penalties under the broader Excise Act 1901 and related regulations.