Excise Tariff Amendment Act 1981

Overview

The Excise Tariff Amendment Act 1981, enacted by the Parliament of the Commonwealth of Australia, amends the Excise Tariff Act 1921. The Act was introduced to address the need to adjust excise duties on certain goods in line with economic and fiscal policies. The Excise Tariff Amendment Act 1981 provides for the adjustment of excise duties on specific goods, with the amendments taking effect at various dates in 1980 and 1981. The purpose of these amendments is to ensure that the excise duties imposed align with the fiscal policies of the government, reflecting changes in economic conditions and policy objectives. The Excise Tariff Amendment Act 1981 sets out specific amendments to the excise duties on particular goods as detailed in the Schedule to the Excise Tariff Act 1921. These amendments include changes to the rates of excise duty on goods such as petrol and ethanol, which are to be implemented on different dates from July 1980 to April 1981. The Act ensures that the revised excise duties are applicable to goods manufactured or produced in Australia on or after the respective commencement dates, and to goods in the stock, custody, or possession of manufacturers or producers on those dates, provided no excise duty has been paid on them prior. This legislative approach ensures that the adjustments to excise duties are effectively implemented and enforced.

Scope and Application

The Excise Tariff Amendment Act 1981 amends the Excise Tariff Act 1921, which is referred to as the Principal Act, and imposes duties of Excise on certain goods manufactured or produced in Australia. The Act applies to goods that are dutiable under the amended Schedule to the Principal Act, specifically to those manufactured or produced in Australia on or after the dates of the respective amendments. The amendments affect excise duties on specific items, such as increasing the excise duty on certain types of alcohol and adjusting the duty on gasoline and ethanol mixtures. The application of these amendments is national, as the Excise Tariff Act 1921 is a Commonwealth Act, and the amendments are intended to take effect on specified dates, namely 1 July 1980, 1 January 1981, and 1 April 1981. The Act does not explicitly provide for exclusions, exemptions, or thresholds, and any further application or exclusions would be detailed in subordinate instruments, which are not provided in the text.

Key Provisions

The Excise Tariff Amendment Act 1981 (Act) amends the Excise Tariff Act 1921 by introducing changes to the excise duties on certain goods. Section 3 of the Act modifies the excise duties on specific goods, effective from 1 July 1980, by altering the rates set out in the Schedule of the Principal Act. For instance, the duty on a kilolitre of a specified product is increased from $140.11 to $157.21, and the duty on another specified product is increased from $41.65 to $43.48. Section 4 further adjusts these duties, effective from 1 January 1981, by increasing the duty on the first specified product from $157.21 to $174.08, and decreasing the duty on the second specified product from $43.48 to $36.67. Section 5 introduces additional amendments to the Schedule, effective from 1 April 1981, and imposes duties on goods manufactured or produced in Australia on or after the commencement dates of the respective sections. The Act imposes specific obligations on parties and entities governed by it. It requires that excise duties be charged, collected, and paid on goods that are dutiable under the amended Schedule and manufactured or produced in Australia on or after the dates specified in the Act. Additionally, duties are to be charged on goods that were under Customs control or Excise supervision, or in the possession of a manufacturer or producer on the commencement dates, provided no duty had been paid on them prior to these dates. The Act stipulates that any reference to the date of commencement of a section should be interpreted as the date on which that section is deemed to have come into operation. The Excise Tariff Amendment Act 1981 also outlines consequences for breaches of its provisions. While specific penalties are not detailed within the text provided, breaches of excise duty laws generally attract civil and criminal penalties under the broader legislative framework. Civil penalties may include fines, while criminal penalties could result in imprisonment, reflecting the seriousness with which the law views non-compliance with excise duty obligations.