Excise Tariff Amendment Act 1988

Administered by Department of the Treasury

Legislation au C2004A03622 Not in force Act

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Excise Tariff Amendment Act 1988

No. 29 of 1988

 

An Act relating to Duties of Excise

[Assented to 11 May 1988]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Excise Tariff Amendment Act 1988.

(2) In this Act, “Principal Act” means the Excise Tariff Act 19211.

Commencement

2. (1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.

(2) Section 3 shall be deemed to have commenced on 1 October 1987.

(3) Section 4 shall be deemed to have commenced on 17 October 1987.

(4) Section 5 shall be deemed to have commenced on 14 December 1987.


(5) Section 6 shall be deemed to have commenced on 1 January 1988.

(6) Section 7 shall be deemed to have commenced on 3 February 1988.

Amendment of Schedule having effect from 1 October 1987

3. The Schedule to the Principal Act is amended by omitting from paragraph 17 (c) (2) “$5.02” and substituting “$13.21”.

Amendments of Schedule having effect from 17 October 1987

4. The Schedule to the Principal Act is amended:

(a) by omitting from subparagraph 11 (a) (3) (a) “$0.20870” and substituting “$0.21631”;

(b) by omitting from subparagraph 11 (a) (3) (b) “$0.20097” and substituting “$0.20830”;

(c) by omitting from paragraph 11 (b) (3) “$0.20097” and substituting “$0.20830”;

(d) by omitting from paragraph 11 (c) (2) “$0.20097” and substituting “$0.20830”;

(e) by omitting from sub-item 11 (d) “$0.16070” and substituting “$0.16656”;

(f) by omitting from paragraph 11 (e) (2) “$0.20097” and substituting “$0.20830”;

(g) by omitting from paragraph 11 (e) (3) “$0.04168” and substituting “$0.04320”;

(h) by omitting from sub-item 11 (f) “$0.20097” and substituting “$0.20830”.

Amendments of Schedule having effect from 14 December 1987

5. The Schedule to the Principal Act is amended:

(a) by omitting from subparagraph 11 (a) (3) (a) “$0.21631” and substituting “$0.21076”;

(b) by omitting from subparagraph 11(a) (3) (b) “$0.20830” and substituting “$0.20295”;

(c) by omitting from paragraph 11 (b) (3) “$0.20830” and substituting “$0.20295”;

(d) by omitting from paragraph 11 (c) (2) “$0.20830” and substituting “$0.20295”;

(e) by omitting from sub-item 11 (d) “$0.16656” and substituting “$0.16228”;

(f) by omitting from paragraph 11 (e) (2) “$0.20830” and substituting “$0.20295”;

(g) by omitting from paragraph 11 (e) (3) “$0.04320” and substituting “$0.04209”;

(h) by omitting from sub-item 11 (f) “$0.20830” and substituting “$0.20295”.


Amendment of Schedule having effect from 1 January 1988

6. The Schedule to the Principal Act is amended by omitting from subparagraph 11 (a) (3) (a) “$0.21076” and substituting “$0.21576”.

Amendment of Schedule having effect from 3 February 1988

7. The Schedule to the Principal Act is amended:

(a) by omitting from sub-item 1 (c) “$0.58000” and substituting “$0.72593”;

(b) by omitting from sub-item 1 (d) “$0.66000” and substituting “$0.82605”;

(c) by omitting from sub-item 2 (a) “$17.82” and substituting “$21.74”;

(d) by omitting from sub-item 2 (c) “$20.89” and substituting “$25.47”;

(e) by omitting from sub-item 2 (d) “$20.89” and substituting “$25.47”;

(f) by omitting from sub-item 2 (f) “$20.89” and substituting “$25.47”;

(g) by omitting from paragraph 2 (g) (1) “$20.89” and substituting “$25.47”;

(h) by omitting from paragraph 2 (g) (2) “$21.44” and substituting “$26.15”;

(j) by omitting from paragraph 2 (h) (1) “$20.89” and substituting “$25.47”;

(k) by omitting from paragraph 2 (h) (2) “$21.44” and substituting “$26.15”;

(m) by omitting from sub-item 2 (o) “$20.08” and substituting “$26.15”;

(n) by omitting from item 6 “$37.26” and substituting “$40.38”;

(p) by omitting from item 7 “$30.98” and substituting “$40.38”;

(q) by omitting from item 8 “$30.98” and substituting “$40.38”;

(r) by omitting from item 9 “$0.92” and substituting “$1.19”;

(s) by omitting from subparagraph 11 (a) (3) (a) “$0.21576” and substituting “$0.21388”;

(t) by omitting from subparagraph 11 (a) (3) (b) “$0.20295” and substituting “$0.20118”;

(u) by omitting from paragraph 11 (b) (3) “$0.20295” and substituting “$0.20118”;

(w) by omitting from paragraph 11 (c) (2) “$0.20295” and substituting “$0.20118”;

(y) by omitting from sub-item 11 (d) “$0.16228” and substituting “$0.16087”;

(z) by omitting from paragraph 11 (e) (2) “$0.20295” and substituting “$0.20118”;

(za) by omitting from paragraph 11 (e) (3) “$0.04209” and substituting “$0.04172”;

(zb) by omitting from sub-item 11 (f) “$0.20295” and substituting “$0.20118”.


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; 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; Nos. 45, 54 and 80, 1982; Nos. 27 and 99, 1983; Nos. 53, 72 and 131, 1984; Nos. 41 and 189, 1985; Nos. 20 and 160, 1986; and Nos. 53 and 150, 1987.

[Minister’s second reading speech made in—

House of Representatives on 16 March 1988

Senate on 15 April 1988]

Overview

The Excise Tariff Amendment Act 1988 was enacted to amend the duties of excise as set out in the Excise Tariff Act 1921. This legislation was introduced to address the need for regular updates to excise duty rates in response to economic conditions and policy changes. The Act was passed by the Commonwealth Parliament, consisting of the Queen, the Senate, and the House of Representatives. The policy objective of this amendment was to adjust the excise duties on various goods to reflect changes in economic circumstances and to ensure the revenue raised met the government's fiscal needs. The Excise Tariff Amendment Act 1988 provided a mechanism for making timely adjustments to excise duties without the need for extensive legislative processes each time a change was required. By amending specific rates in the Excise Tariff Act 1921 through this Act, the government could efficiently respond to economic fluctuations and maintain an effective taxation system.

Scope and Application

The Excise Tariff Amendment Act 1988 applies to the Excise Tariff Act 1921, making amendments to the duties of excise as specified in the Act. These amendments are targeted at adjusting the rates of excise duty on various goods as listed in the Schedule of the Principal Act. The changes apply nationally across the Commonwealth of Australia, affecting all entities and individuals involved in the manufacture, import, or sale of goods that fall under the amended excise duties. The amendments are effective from different dates, as specified within the Act, indicating a phased implementation of the changes to the excise duties. There are no specific exclusions, exemptions, or thresholds stated in the Act itself; however, the specific application and enforcement of these duties would be governed by the broader provisions of the Excise Tariff Act 1921 and any subordinate instruments that may further define the application of these amendments.

Key Provisions

The Excise Tariff Amendment Act 1988 amends the Excise Tariff Act 1921 by adjusting the tariff amounts listed in the Schedule of the Principal Act. These amendments, which take effect on various dates, involve substituting specific monetary values with new amounts. For example, section 3 changes the amount from $5.02 to $13.21, and subsequent sections adjust various tariff values in a similar manner. Each section references specific subparagraphs and sub-items in the Schedule that are to be amended, providing precise details on where the changes are to be implemented. The Act imposes obligations on the parties and entities it governs by mandating compliance with the amended tariff amounts as specified in the Schedule. These entities must ensure that their operations adhere to the new tariff values, which may affect the calculation of excise duties. The changes in tariff values are meant to reflect adjustments in economic conditions, inflation, or other relevant factors that necessitate revisions to the original amounts set out in the Principal Act. Breach of the provisions in the Excise Tariff Amendment Act 1988 may lead to civil or criminal consequences. While the Act itself does not explicitly state penalties, violations of excise duties can generally lead to fines or imprisonment under the Excise Act 1901, depending on the severity of the breach. The maximum penalties for non-compliance with excise duties can include substantial fines and, in cases of serious or repeated breaches, imprisonment. It is crucial for entities subject to these duties to understand and comply with the amended tariff values to avoid any legal repercussions.

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