Excise Tariff 1973

Overview

The Excise Tariff 1973, enacted in 1973, amends the Excise Tariff 1921–1972, referred to as the Principal Act, to update the duties of excise on wine. The Act was passed by the Queen, the Senate, and the House of Representatives of Australia. Its primary objective is to revise the excise duties on wine, particularly focusing on wines produced from grapes other than fresh grapes or those containing added sugar, honey, glucose, or other sweetening agents. The Act imposes duties on goods manufactured or produced in Australia on or after its commencement date and on those goods that are under customs control, in the possession of manufacturers, or in stock before the Act's commencement, provided no excise duty has been paid on them. The revised excise rate for the specified wines is set at $0.44 per litre.

Scope and Application

The Excise Tariff 1973 applies to the imposition of duties of excise on wine produced in Australia. The Act amends the Excise Tariff 1921–1972, referred to as the Principal Act, by imposing new duties on wine produced from grapes other than fresh grapes and on wine from fresh grapes containing certain additives. The Act applies to goods manufactured or produced in Australia on or after its commencement date and to goods manufactured or produced before the commencement date that are under customs control, in the possession of a manufacturer or producer, or in stock. The Act imposes a duty of $0.44 per litre on the specified wine products, while excluding natural or artificial sparkling wine, vermouth, wine used in the manufacture of liqueurs, cocktails, or wine cordials, and wine treated as medicated wine under Departmental By-laws. The Excise Tariff 1973 is a Commonwealth Act, with its application extending across Australia. The Act may be further detailed or modified through subordinate instruments, such as by-laws, issued by the relevant department.

Key Provisions

The Excise Tariff 1973 No. 20 of 1973, which amends the Excise Tariff 1921–1972, introduces new duties of excise on certain types of wine. Section 1 establishes the citation of the Act, referring to the previous Act as the Principal Act and indicating that the combined Acts may be cited as the Excise Tariff 1921–1973. The Act commences on the day it receives Royal Assent, as stated in Section 2. The core amendment is detailed in Section 3, which alters the Schedule of the Principal Act. Specifically, it replaces item 16 with a new provision concerning wine produced from grapes other than fresh grapes, as well as wine from fresh grapes containing added sugar, honey, glucose, or other sweetening matter prescribed by departmental by-laws, with certain exceptions. Section 4 outlines the scope of the duties imposed by this Act, applying them to goods manufactured or produced in Australia after the Act's commencement, as well as to goods in the possession of manufacturers or under customs control at that time, provided no excise duty has been paid on them. The Excise Tariff 1973 imposes obligations on manufacturers and producers of the specified wines to pay the new excise duties as outlined in the amended Schedule. The duties apply to wines produced from non-fresh grapes or those containing added sweeteners, except for certain categories like natural or artificial sparkling wine, vermouth, wine used in the manufacture of liqueurs, cocktails, or wine cordials, and medicated wine as defined by departmental by-laws. Compliance with these obligations requires manufacturers and producers to ensure that any such wines they produce, manufacture, or have in their possession are appropriately taxed. The Act also necessitates that customs and excise authorities monitor and enforce the payment of these duties to ensure adherence to the legislative requirements. Failure to comply with the excise duties as stipulated in the Excise Tariff 1973 may result in civil and criminal consequences. The precise penalties for non-compliance are not detailed within the text provided but generally, under Australian law, penalties for non-compliance with excise duties can include fines and, in severe cases, imprisonment. The exact penalties would depend on the specific circumstances of the breach, including whether it was deliberate or inadvertent, and the extent of the non-compliance. Manufacturers and producers must therefore take care to ensure their practices align with the requirements of the Excise Tariff 1973 to avoid facing these potential consequences.