EXCISE TARIFF.
No. 125 of 1964.
An Act relating to Duties of Excise.
[Assented to 24th November, 1964.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Excise Tariff 1964.
(2.) The Excise Tariff 1921-1963 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1964.
Commencement.
2. This Act shall be deemed to have come into operation on the twelfth day of August, One thousand nine hundred and sixty-four.
Amendment of Tariff.
3. The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.
Goods subject to duties of Excise imposed by this Act.
4. The duties of Excise imposed by this Act shall be charged, collected and paid to the use of the Queen for the purposes of the Commonwealth—
(a) on all goods dutiable under the Schedule to the Principal Act as amended as set out in the Schedule to this Act and manufactured or produced in Australia after the time at which this Act is deemed to have come into operation; and
(b) on all goods dutiable under the Schedule to the Principal Act as so amended and manufactured or produced in Australia before that time, being goods—
(i) that at that time were subject to the control of the Customs, or to Excise supervision, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and
(ii) on which no duty of Excise had been paid before that time.
THE SCHEDULE. Section 3.
Amendments of the Schedule to the Principal Act.
Articles. | Rate of Duty. |
6. By omitting sub-items (a), (b) and (c) and inserting in their stead the following sub-items:— | |
“(a) Tobacco, hand-made* strand— | |
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb. | 19s. 6d. |
(2) Otherwise per...................................lb. | 20s. 2d. |
* hand-made ‘, in relation to tobacco, means that all the operations in the manu-facture of the tobacco have been carried on entirely by hand without the aid of machine tools or machinery, other than that used in the pressing of the tobacco. | |
“(b) Tobacco, manufactured, n.e.i.— | |
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb. | 19s. 9d. |
(2) Otherwise per...................................lb. | 20s. 5d. |
“(c) Tobacco, fine cut suitable for the manufacture of cigarettes— | |
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb. | 36s. 5d. |
(2) Otherwise per...................................lb. | 37s. 1d.” |
7. By omitting the item and inserting in its stead the following item:— | |
“ 7. Cigars— | |
(a) *Hand-made per...................................lb. | 27s. 8d. |
* ‘Hand-made’, in relation to cigars, means that all the operations in the manufacture of the cigars have been carried on entirely by hand or by the use of moulds. | |
(b) Machine-made per..................................lb. | 28s. 8d.” |
8. By omitting the item and inserting in its stead the following item:— | |
“8. Cigarettes, including the weight of the outer portion of each cigarette— | |
(a) *Hand-made per...................................lb. | 36s. 10d. |
* ‘Hand-made’, in relation to cigarettes, means that all the operations connected with the filling and completion of the cigarettes have been carried on entirely by hand. | |
(b) N.E.I. per........................................ lb. | 37s. 1d.” |
21. By omitting the item. | |
Overview
The Excise Tariff Act 1964 was enacted to address the need for updating and amending the existing excise duties on certain goods, specifically tobacco products and cigars. This Act was introduced by the Parliament of the Commonwealth of Australia with the objective of revising the rates of excise duty on various tobacco products to reflect changes in manufacturing practices and market conditions. The Excise Tariff Act 1964 amends the Excise Tariff 1921-1963, updating the rates of duty for goods such as hand-made strand tobacco, manufactured tobacco, fine cut tobacco suitable for the manufacture of cigarettes, hand-made and machine-made cigars, and hand-made and non-exclusively-imported cigarettes. The Act imposes duties on these goods manufactured or produced in Australia after its commencement, ensuring that the revenue generated supports the Commonwealth.
Scope and Application
The Excise Tariff 1964 Act applies to goods manufactured or produced in Australia after the Act's commencement on 12 August 1964, specifically targeting those dutiable under the amended Schedule of the Principal Act. The Act imposes duties on goods such as tobacco products and cigars, depending on whether they are hand-made or machine-made, and whether the tobacco leaf used is Australian-grown or otherwise. The Act's reach encompasses all such goods in Australia, whether they are under Customs control, Excise supervision, or in the possession of a manufacturer or producer. Importantly, the Act also applies to goods produced before its commencement but which had not yet been subjected to an Excise duty. The Act does not explicitly state exclusions or exemptions, but it does provide specific thresholds and rates for duties based on the type and method of manufacture of the goods. The application of the Act can be extended or restricted through subordinate instruments, which may detail further classifications and rates for different types of goods or manufacturing processes.
Key Provisions
The Excise Tariff 1964 (C1964A00125) is an Act relating to duties of excise, amending the existing Excise Tariff 1921-1963. It specifies the goods subject to excise duties and sets out new rates for various tobacco products. Specifically, Section 4 outlines that excise duties are imposed on goods manufactured or produced in Australia after the Act comes into operation on 12 August 1964, and on goods in certain conditions before that date. The Act also imposes duties on tobacco products, cigars, and cigarettes, with different rates depending on whether the tobacco used is Australian-grown or not, and whether the product is hand-made or machine-made.
The Excise Tariff 1964 imposes obligations on manufacturers and producers of goods subject to excise duties. According to Section 4, these entities must ensure that any goods manufactured or produced in Australia after the Act's commencement are subject to the specified excise duties. Additionally, if goods were in the possession of a manufacturer or producer before the Act came into force, and on which no duty had been paid, those goods must also be subject to the applicable excise duties.
The Excise Tariff 1964 imposes penalties for non-compliance with the Act's provisions. Although the specific penalties are not detailed in the excerpt, under Australian law, breaches of excise duty regulations typically result in civil penalties, which can include fines and, in some cases, criminal penalties. For serious or repeated breaches, the penalties may be substantial, reflecting the seriousness of the offence. However, the exact maximum penalties would depend on the specific provisions of the Excise Act and any relevant case law or administrative guidelines.