Excise Tariff Amendment Act 1983

Legislation au C2004A02744 Not in force Act

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Excise Tariff Amendment Act 1983

No. 27 of 1983

 

An Act to amend the Excise Tariff Act 1921

[Assented to 19 June 1983]

BE IT ENACTED by the Queen, and the Senate and the 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 1983.

(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Section 3 shall be deemed to have come into operation on 1 July 1982.

(3) Section 4 shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.

(4) Section 5 shall be deemed to have come into operation on 1 January 1983.


(5) Section 6 shall be deemed to have come into operation on 1 April 1983.

Amendments of Tariff taking effect on 1 July 1982

3. (1) The Schedule to the Principal Act is amended—

(a) by omitting from paragraph 17 (A) (2) “$186.26” and substituting “$205.97”; and

(b) by omitting from paragraph 17 (C) (2) “$20.46” and substituting “$25.93”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 July 1982, 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 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.

Amendments of Tariff taking effect on 17 August 1982

4. (1) The Schedule to the Principal Act is amended—

(a) by omitting from item 1 “$0.52” and substituting “$0.60”;

(b) by omitting from paragraph 6 (a) (1) “$12.38” and substituting “$14.86”;

(c) by omitting from paragraph 6 (a) (2) “$12.53” and substituting “$15.04”;

(d) by omitting from paragraph 6 (b) (1) “$12.43” and substituting “$14.92”;

(e) by omitting from paragraph 6 (b) (2) “$12.58” and substituting “$15.10”;

(f) by omitting from paragraph 6 (c) (1) “$24.61” and substituting “$29.53”;

(g) by omitting from paragraph 6 (c) (2) “$24.75” and substituting “$29.70”;

(h) by omitting from sub-item 7 (a) “$20.90” and substituting “$25.08”;

(j) by omitting from sub-item 7 (b) “$21.12” and substituting “$25.34”;

(k) by omitting from sub-item 8 (a) “$24.70” and substituting “$29.64”;

(m) by omitting from sub-item 8 (b) “$24.75” and substituting “$29.70”;


(n) by omitting from sub-paragraph 11 (a) (3) (b) “$0.05155” and substituting “$0.06155”;

(p) by omitting sub-item 11 (e) and substituting the following sub-item:

“11 (e) Diesel fuel as defined by $0.06155

Departmental By-laws per litre”;

(q) by omitting from sub-item 11 (f) “$0.05155” and substituting “$0.06155”; and

(r) by omitting from paragraph 17 (B) (2) “$0.05155” and substituting “$0.06155”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force at the time at which this section is to be deemed to have come into operation, and manufactured or produced in Australia at or after that time; and

(b) on all goods dutiable under the Schedule to the Principal Act, as amended and so in force, and manufactured or produced in Australia before that time, being goods—

(i) that, at that time, were subject to the control of the Customs or to Excise supervision, or, at that time, 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 time.

Amendments of Tariff taking effect on 1 January 1983

5. (1) The Schedule to the Principal Act is amended—

(a) by omitting from paragraph 17 (a) (2) “$205.97” and substituting “$227.13”; and

(b) by omitting from paragraph 17 (c) (2) “$25.93” and substituting “$36.63”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 January 1983, 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 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.

Amendments of Tariff having effect on 1 April 1983

6. (1) The Schedule to the Principal Act is amended by omitting from paragraph 17 (a) (2) “$227.13” and substituting “$216.11”, and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 April 1983, 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 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.

 

NOTE

1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; and Nos. 45, 54 and 80, 1982.

Overview

The Excise Tariff Amendment Act 1983 was enacted to amend the Excise Tariff Act 1921, providing adjustments to excise duties on various goods. The Act was passed by the Queen, with the consent of the Senate and the House of Representatives of the Commonwealth of Australia, and received Royal Assent on 19 June 1983. The primary purpose of the Act was to revise the excise tariffs for a range of goods, reflecting changes in economic conditions and policy objectives of the government at the time. The Act outlines specific amendments to the excise duties, with different sections coming into effect on various dates, from July 1982 to April 1983, ensuring a phased implementation of the new rates. The overall policy objective was to align excise duties with fiscal policies and economic considerations of the period.

Scope and Application

The Excise Tariff Amendment Act 1983 applies to the imposition of excise duties on goods manufactured or produced within Australia, aligning with the provisions of the Excise Tariff Act 1921. The Act amends the existing excise duties by adjusting the rates in the schedule of the Principal Act, with various changes taking effect on different dates throughout 1982 and 1983. The excise duties are levied on goods that are dutiable under the amended schedule and manufactured or produced in Australia on or after the dates specified for each amendment. Additionally, the duties apply to goods that were in the possession of manufacturers or producers and had not been subjected to excise duties before the effective dates. The Act extends its application across the Commonwealth of Australia, and there are no stated exclusions, exemptions, or thresholds within the text. The Act allows for further modifications through subordinate instruments, which may provide additional detail or clarification on the implementation of the amended duties.

Key Provisions

The Excise Tariff Amendment Act 1983 (No. 27 of 1983) amends the Excise Tariff Act 1921, often referred to as the Principal Act. This Act introduces changes to the excise tariff rates for various goods, effective from different dates throughout 1982 and 1983. Specifically, the amendments to the tariff schedule adjust the excise duty rates for certain goods, such as altering the rate for petrol from $186.26 to $205.97 per certain measure, and for diesel fuel from $0.05155 to $0.06155 per litre, among others. These new rates apply to goods manufactured or produced in Australia on or after the respective dates of amendment, as well as to goods that were in production or under excise supervision before the amendment date but had not yet been charged with duty. The Act imposes obligations on manufacturers, producers, and importers to ensure that the appropriate excise duties are charged, collected, and paid on the goods they produce or import. This includes goods that were in production or under excise control before the amendment dates but had not been subject to duty prior to those dates. The duty must be paid on goods manufactured or produced in Australia on or after the amendment dates, and for goods produced before the amendment dates if they were under excise supervision or in the possession of the manufacturer or producer at the time of amendment and had not yet been charged with duty. Failure to comply with the provisions of this Act, including the failure to pay the amended excise duties, can result in legal consequences. Although the Act does not specify the penalties for non-compliance, it is likely that penalties could be substantial and might include fines and potential criminal charges, depending on the severity and intent of the breach. The exact penalties would be determined in accordance with the broader tax and customs legislation governing such offences in Australia.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.