Excise Tariff 1969

Overview

The Excise Tariff 1969 was enacted in 1969 to amend the Excise Tariff 1921-1968, with the objective of updating the excise duties on certain goods. This Act was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. It modifies the existing excise duties as outlined in the Schedule of the Principal Act, specifically adjusting the duty rates and ensuring the duties are collected to the use of the Queen for the purposes of the Commonwealth. The Act applies to goods manufactured or produced in Australia, both before and after the Act comes into operation, provided they meet certain conditions regarding control, supervision, and duty payment.

Scope and Application

The Excise Tariff 1969 applies to goods manufactured or produced within Australia that are subject to duties of excise as outlined in the amended Schedule to the Excise Tariff 1921–1968. This encompasses a range of products that are listed and taxed according to the specific categories and rates set out in the revised tariff. The Act imposes duties of excise on goods manufactured or produced in Australia on or after the date of its enactment, ensuring that any goods produced subsequently are subject to the new rates specified. Additionally, it applies to goods manufactured before the enactment date that are still under customs control, excise supervision, in the possession of manufacturers, or in stock, custody, or possession of producers, provided no excise duty has been paid on them prior to the Act's commencement. The legislative amendment modifies the excise duty rates by changing certain figures in the Schedule, reflecting a national adjustment in excise duties applicable throughout Australia.

Key Provisions

The Excise Tariff 1969 (Act) primarily serves to amend the Excise Tariff 1921-1968, which is referred to as the Principal Act. Section 1(2) indicates that the Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1969. The Act itself, as stated in Section 1(1), is cited as the Excise Tariff 1969. Section 2 specifies that the Act comes into operation on the day it receives Royal Assent. The operative sections of this Act are found in Section 3, which amends the Schedule to the Principal Act by adjusting the figures in sub-items (a), (b), and (c) of item 2 from "40" to "45". This amendment also imposes duties of Excise in accordance with the amended Schedule, as stated in Section 3(2). Section 4 outlines that the duties of Excise imposed by this Act are to be charged, collected, and paid to the use of the Queen for the purposes of the Commonwealth. These duties apply to goods manufactured or produced in Australia on or after the date of the Act's operation and to certain goods manufactured or produced before that date that are still under customs control or excise supervision, or in the possession of a manufacturer or producer, and on which no excise duty has been paid. The obligations imposed by this Act on the parties or entities it governs primarily revolve around the collection and payment of excise duties as specified in the amended Schedule. Manufacturers, producers, and entities involved in the production or distribution of goods listed in the amended tariff must ensure that the correct duties are paid on these goods. This includes goods manufactured or produced before the Act's operation date if they meet the criteria outlined in Section 4(b). Compliance with these obligations ensures that the Commonwealth receives the appropriate revenue from the specified goods. In terms of consequences for non-compliance, the Act does not explicitly detail offences, penalties, or specific civil or criminal consequences for breach. However, given the nature of excise duties and the general legal framework in Australia, non-compliance could potentially lead to civil penalties such as fines, and in severe cases, criminal charges. The specific penalties would depend on the extent of the breach and other relevant legal provisions outside the scope of this Act.