Excise Tariff Amendment Act 1978

Overview

The Excise Tariff Amendment Act 1978 is a legislative instrument enacted by the Queen, in accordance with the authority of the Senate and House of Representatives of the Commonwealth of Australia. This Act serves to amend the Excise Tariff Act 1921 by specifically adjusting the duties of excise on petroleum. The Act was introduced to address the need to update and refine the existing excise duties to ensure they accurately reflect the economic and regulatory environment of the time. The primary objective of this amendment is to modify the excise rates as set out in the Schedule to the Principal Act, thereby impacting the taxation of petroleum products manufactured or produced in Australia. The changes were designed to take effect from the specified date of commencement, ensuring that the new rates would apply both to goods produced after the commencement date and to certain goods produced before but not yet fully subject to excise duty prior to that date.

Scope and Application

The Excise Tariff Amendment Act 1978 applies to the duties of Excise on petroleum, as amended under the Excise Tariff Act 1921. It primarily concerns entities involved in the production, manufacture, and sale of petroleum products within Australia. The Act specifies that the duties of Excise are applicable to all goods dutiable under the amended Schedule of the Principal Act that are manufactured or produced in Australia after the Act's deemed commencement date. This includes goods that were subject to customs control, Excise supervision, or were in the possession of the manufacturer or producer at the time of the Act's commencement and for which no Excise duty had previously been paid. The Act does not explicitly mention any exclusions, exemptions, or thresholds, but its application may be further defined through subordinate instruments issued under the authority of the Principal Act.

Key Provisions

The Excise Tariff Amendment Act 1978 (sections 1-3) amends the Excise Tariff Act 1921, referred to as the Principal Act, by modifying the duties of Excise on petroleum products. Specifically, section 3 of the Act modifies the tariff by adjusting the duty on certain petroleum products. The amendment removes the previous duty structure under sub-item (b) of item 17 and introduces a new structure where "Other" petroleum products will now attract a duty of $0.0189 per litre, as outlined in the Schedule to the Principal Act. The new duty is to be charged, collected, and paid on all goods manufactured or produced in Australia after the Act comes into operation and on those goods that were in specific states of control or possession before the Act's operation but for which no Excise duty had been paid. The Act imposes certain obligations on parties involved with the manufacture or production of dutiable goods. Manufacturers and producers of petroleum products in Australia must ensure that the new Excise duties are paid for any goods manufactured or produced after the Act's commencement. Additionally, for goods that were in specific states of control or possession prior to the Act's commencement, manufacturers and producers must ensure the duty is paid if it had not been previously paid. These obligations are clearly defined in section 3(2) of the Act, which specifies the circumstances under which the new duty applies. Failure to comply with the requirements of this Act can result in significant legal consequences. Although the Act does not explicitly detail offences, penalties, or consequences for non-compliance, it operates under the broader framework of the Excise Tariff Act 1921. Breaches of Excise duties can lead to civil and criminal penalties, including fines and imprisonment, as stipulated in the Principal Act. The specific maximum penalties would be determined in accordance with the general provisions of the Excise Tariff Act 1921, which can include substantial fines and potential imprisonment for persistent or severe breaches.