Excise Tariff 1971

Overview

The Excise Tariff No. 108 of 1971 is an Act of the Parliament of Australia that updates the excise duties on various goods, particularly focusing on tobacco and petroleum products. Enacted to address the need for a modernised and comprehensive excise duty framework, this Act amends the Excise Tariff 1921–1970 by introducing new rates and categories for excise duties, and ensuring that the excise system remains current with industrial and commercial practices. The Act aims to streamline the collection of excise duties, ensuring they are imposed fairly and efficiently, and to support the Commonwealth's revenue through the imposition of duties on specified goods manufactured or produced in Australia. The Excise Tariff 1971 seeks to maintain a balance between revenue generation and the regulation of certain goods, reflecting the policy objective of adapting the excise duty structure to the evolving economic landscape of the time.

Scope and Application

The Excise Tariff 1971 applies to the imposition of duties of excise on certain goods manufactured or produced in Australia. The scope of this Act includes goods such as tobacco products, cigars, cigarettes, and petroleum-related products, with specific rates of duty imposed based on the type and method of production. The application of the duties extends to goods manufactured or produced in Australia on or after the date the Act is deemed to have come into operation. The Act also applies to goods manufactured or produced before the operation date, provided they were under Customs control, in the possession of a manufacturer or producer, or in stock at that time and no duty had been paid. The duties are collected for the benefit of the Commonwealth and are governed by the provisions set out in the amended Schedule to the Principal Act. The Act does not explicitly outline any exclusions or exemptions, but the rates of duty may vary depending on whether the goods meet certain criteria, such as being produced from Australian-grown tobacco or shale mined in Australia. The application of this Act is extended through subordinate instruments, such as Departmental By-laws, which may provide further specifications on the goods subject to duties.

Key Provisions

The Excise Tariff 1971 Act (C1971A00108) amends the Excise Tariff 1921–1970, introducing new duties on various goods. The new rates of excise duty are outlined in the Schedule to the Act, replacing certain items and modifying rates for others. For instance, section 4 specifies that excise duties imposed by this Act apply to goods manufactured or produced in Australia on or after the Act's commencement date, as well as to certain pre-existing goods that were under Customs control or in the possession of a manufacturer on that date. The Schedule includes detailed amendments to the rates of duty on various tobacco products, such as hand-made strand tobacco, manufactured tobacco not elsewhere included (n.e.i.), fine cut tobacco suitable for cigarettes, cigars, and cigarettes. The Excise Tariff 1971 Act imposes specific obligations on manufacturers and producers of goods subject to excise duties. They must ensure that any goods manufactured or produced on or after the Act's commencement date are subject to the new excise duties. For goods manufactured before the commencement date but still under control or in possession on that date, the Act requires that any unpaid excise duties be settled. Additionally, the manufacturers and producers must comply with the new rates and conditions specified in the amended Schedule, which include the differentiation between goods manufactured with Australian-grown tobacco and those not. Breach of the Excise Tariff 1971 Act may lead to civil and criminal consequences. While the specific penalties are not detailed in the provided excerpt, breaches of excise duties generally result in financial penalties. The maximum penalties can vary depending on the nature and severity of the breach, and could potentially include fines and imprisonment for more serious offences. Compliance with the Act is crucial to avoid these consequences, as it governs the collection of excise duties essential for the Commonwealth's revenue.