Excise Tariff Amendment Act 1989

Overview

The Excise Tariff Amendment Act 1989 was enacted by the Parliament of Australia to amend the Excise Tariff Act 1921. The purpose of this legislation was to modify the excise tariffs on certain goods, including alcohol and petroleum products, to reflect changes in economic conditions and taxation policies. The Act repealed certain sections and amended the excise duties outlined in the Schedule of the Principal Act. The amendments were made effective on different dates, ranging from 24 August 1988 to 15 February 1989, indicating a phased implementation of the changes. While the Act does not explicitly state a policy objective, it is evident that the amendments were intended to adjust the excise duties in line with fiscal policy adjustments and economic considerations. The Excise Tariff Amendment Act 1989 provided a mechanism for the Commonwealth Government to update excise duties on various goods, ensuring that the tax system remained relevant and effective. By amending the Excise Tariff Act 1921, the legislation aimed to streamline the taxation of specific products, thereby supporting broader fiscal and economic objectives. This Act reflects the Parliament's role in fiscal management and tax policy, ensuring that excise duties are periodically reviewed and adjusted to meet changing economic circumstances.

Scope and Application

The Excise Tariff Amendment Act 1989 amends the Excise Tariff Act 1921, a Commonwealth statute that imposes excise duties on certain goods. This Act applies to entities and individuals who are subject to the excise duties outlined in the Principal Act, specifically those involved in the production, importation, or supply of excisable goods. The amendments primarily affect the rates of excise duties on various goods, including alcohol and petroleum products. Geographically, the Act applies throughout the Commonwealth of Australia and affects industries involved in the production and distribution of excisable goods. The Act does not specify any exclusions or exemptions beyond the changes in duty rates. The application of the Act is further defined and potentially extended through subordinate instruments, such as regulations and rulings, which may provide additional details on the implementation and enforcement of the amended duties.

Key Provisions

The Excise Tariff Amendment Act 1989 primarily focuses on amending the Excise Tariff Act 1921, which is referred to as the Principal Act. This Act introduces changes to the excise duties on specific goods, effective from various dates. Section 3 of the Act repeals section 6g of the Principal Act. The amendments to the Schedule of the Principal Act are detailed in Sections 4, 5, and 6, with each section specifying the effective dates of the amendments. Section 4 of the Act amends the Schedule of the Principal Act by removing sub-items 1 (c) and 1 (d) and replacing them with a new sub-item, effective from 24 August 1988. The amendment specifies a duty of $11.70 per litre of alcohol for goods where the alcohol content exceeds 1.15% by volume. Section 5 further amends the Schedule by removing paragraph 17 (c) (2) and substituting it with a new paragraph, effective from 1 October 1988. This change sets the duty at $6.25 per kilolitre. Section 6 introduces another amendment, effective from 15 February 1989, by adding new sub-items to the Schedule. These new sub-items pertain to topped crude petroleum oil, setting a free rate for oil used as a petroleum refinery feedstock at a licensed factory and a duty of $0.04644 per litre for other uses. The Excise Tariff Amendment Act 1989 imposes specific obligations on entities involved in the production, manufacture, or importation of the goods affected by the amended duties. These entities must comply with the new duty rates as specified in the amended Schedule of the Principal Act. For alcohol products, this means calculating the duty based on the alcohol content exceeding 1.15% by volume. For goods subject to the $6.25 per kilolitre duty, the appropriate rate must be applied during the assessment of duties. Entities involved with topped crude petroleum oil need to differentiate between oil used as a feedstock in a licensed refinery and other uses, applying the relevant duty accordingly. The Act does not explicitly detail specific offences, penalties, or civil and criminal consequences for breaches of the amended duties. However, given the nature of excise duties and the framework under which they operate, any non-compliance with the new duty rates could potentially result in penalties under the Excise Act 1901 or other related legislation. Typically, penalties for non-compliance with excise duties can include fines, the recovery of unpaid duties, interest on unpaid duties, and potentially criminal charges for persistent or deliberate non-compliance. The exact penalties would be determined based on the specific circumstances of the breach and the relevant provisions of the Excise Act 1901 and other applicable laws.