Excise Tariff Amendment Act 1979
No. 81 of 1979
An Act relating to duties of Excise.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Excise Tariff Amendment Act 1979.
(2) The Excise Tariff Act 1921 is in this Act referred to as the Principal Act.
Commencement
2. Except as otherwise provided, this Act shall be deemed to have come into operation on 1 December 1978.
Amendment of Tariff having effect from 1 December 1978
3. The Schedule to the Principal Act is amended by omitting from paragraph (2) of sub-item (c) of item 17 “$0.0126 per litre” and substituting “$13.00 per kilolitre”, and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.
Amendment of Tariff having effect from 1 January 1979
4. (1) The Schedule to the Principal Act is amended by omitting from paragraph (2) of sub-item (a) of item 17 “$64.53 per kilolitre” and substituting “$70.98 per kilolitre”, and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.
(2) This section shall be deemed to have come into operation on 1 January 1979.
Amendment of Tariff having effect from 5 April 1979
5. (1) 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.
(2) This section shall be deemed to have come into operation on 5 April 1979.
Application of amendments
6. (1) The duties of Excise imposed by section 3, by section 4 or by section 5 shall be charged, collected and paid—
(a) on all goods dutiable under the Schedule to the Principal Act as amended and in force on the date of commencement of that section, and manufactured or produced in Australia on or after that date; and
(b) on all goods dutiable under the Schedule to the Principal Act as so amended and so in force, and manufactured or produced in Australia before that date, being goods—
(i) that, on that date, were subject to the control of the Customs or to Excise supervision, or, on that date, 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 date.
(2) A reference in sub-section (1) to the date of commencement of a section shall be read as a reference to the date on which that section is deemed to have come into operation.
SCHEDULE Section 5
AMENDMENT OF THE SCHEDULE TO THE PRINCIPAL ACT
Item 10—
After sub-item (a) insert the following sub-item:
“(aa) Goods, as prescribed by Departmental By-laws, that, at the time when they are entered for home consumption— (a) are owned by an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth, including an Ordinance of the Australian Capital Territory, being an authority or body prescribed by Departmental By-laws in relation to those goods; and (b) are not intended to be used for purposes of trade | Free”. |
Overview
The Excise Tariff Amendment Act 1979 was enacted to amend the excise duties set out in the Excise Tariff Act 1921. This Act was introduced by the Parliament of Australia with the objective of adjusting the excise rates for certain goods to better reflect contemporary economic conditions and to enhance revenue collection. The Act specifies several amendments to the excise tariffs that were to take effect on different dates, reflecting a phased approach to the implementation of the new rates. The amendments were designed to impose excise duties on goods manufactured or produced in Australia after the specified dates, ensuring that the new rates applied consistently across the production and distribution process.
The Excise Tariff Amendment Act 1979 also included provisions for the application of the new excise duties, ensuring that they were charged on goods that were either in the process of being manufactured or already in stock but not yet subjected to duty. This was to prevent any potential loopholes that might allow goods to evade the new tax rates. The amendments aimed to streamline the excise duty system by updating the tariff rates and clarifying the application process to maintain fairness and efficiency in tax collection.
Scope and Application
The Excise Tariff Amendment Act 1979 amends the Excise Tariff Act 1921 by adjusting the rates of excise duty on certain goods manufactured or produced in Australia, effective from 1 December 1978 and 1 January 1979, with further amendments taking effect on 5 April 1979. This Act applies to all goods subject to excise duty as outlined in the Schedule of the Principal Act, which are manufactured or produced in Australia on or after the respective dates of commencement of the sections of this Act, as well as to goods that were under customs control, excise supervision, or in the possession of a manufacturer or producer on those dates, provided no excise duty has been paid on them. The amendments impose new excise duties on these goods in accordance with the updated tariff rates. The Act has a national reach, applying across all jurisdictions within Australia, and extends to goods owned by Commonwealth authorities or bodies, provided they are not intended for trade purposes. The Act does not specify any exclusions or thresholds within the text provided, although it does allow for further prescription of goods through departmental by-laws, which may impose additional conditions or exclusions.
Key Provisions
The Excise Tariff Amendment Act 1979 (sections 3, 4, and 5) makes significant changes to the excise duties outlined in the Excise Tariff Act 1921, referred to as the Principal Act. Specifically, it amends the rates of excise duties on certain goods, effective from various dates between 1 December 1978 and 5 April 1979. The amendments include substituting new rates for excise duties on goods that are dutiable under the Schedule to the Principal Act. These amendments impose new duties on goods manufactured or produced in Australia on or after the respective dates the sections come into operation.
The Act imposes obligations on parties and entities involved in the production, manufacture, and control of dutiable goods. Manufacturers and producers must ensure that excise duties are paid on all goods manufactured or produced in Australia on or after the dates specified in sections 3, 4, and 5. The duties must also be paid on goods that, on the effective date of each section, were under the control of Customs or Excise supervision, in the stock, custody, or possession of a manufacturer or producer, and on which no duty of Excise had been paid before that date. Furthermore, the Act specifies that goods owned by a Commonwealth authority or body and not intended for trade purposes are exempt from duty when entered for home consumption, as per the amendments in the Schedule.
Breaches of the Excise Tariff Amendment Act 1979 can lead to various civil and criminal consequences. Although the specific penalties are not detailed in the Act, failure to comply with the requirements to pay excise duties could result in legal action by the relevant authorities. Penalties for non-compliance typically include fines and, in severe cases, imprisonment. The exact penalties are usually outlined in other legislation or administrative guidelines related to excise duties.