Excise Tariff Amendment Act 1993

Overview

The Excise Tariff Amendment Act 1993, enacted by the Parliament of Australia, serves to amend the Excise Tariff Act 1921 by adjusting various excise duties. The Act addresses the need to periodically review and update the excise tariffs to reflect changes in economic conditions, taxation policy, and to ensure the revenue targets are met effectively. The primary policy objective of this Act is to ensure that excise duties are appropriately aligned with the government’s fiscal policy and public health objectives, particularly in relation to tobacco products. The Act came into force on 27 May 1993, with certain sections having retroactive effect to earlier dates, indicating an immediate need for fiscal adjustments.

Scope and Application

The Excise Tariff Amendment Act 1993 applies to the Commonwealth of Australia and amends the Excise Tariff Act 1921, which imposes duties of excise on certain goods. The Act modifies excise rates for specific goods such as tobacco products and fuel for aircraft. The amendments have different commencement dates, with some sections coming into effect on 7 May 1992, others on 19 August 1992, and the remainder on 2 February 1993. The Act repeals certain sections and subitems of the Principal Act and adjusts the excise rates on tobacco products and aviation fuel, reflecting changes in economic conditions and policy objectives. The application of the Act extends to all persons or entities involved in the manufacture, supply, or transport of the specified goods within Australia, thereby impacting various industries and commercial activities. There are no stated exclusions or exemptions in the Act, and it does not extend its application through subordinate instruments.

Key Provisions

The Excise Tariff Amendment Act 1993, which received Royal Assent on 27 May 1993, is an Act that amends the Excise Tariff Act 1921. The Act provides for specific amendments to excise duties, with certain sections commencing on the date of Royal Assent, while others have specific commencement dates. Notably, section 5 of the Act is considered to have commenced on 7 May 1992, section 6 on 19 August 1992, and section 7 on 2 February 1993 (sections 1, 2, 3, and 4). Under the Excise Tariff Amendment Act 1993, the Excise Tariff Act 1921 is subject to specific changes. Section 6 of the Principal Act is repealed, and subitem 17(C)(2) of the Schedule to the Principal Act is also repealed. Moreover, the Act amends the Schedule to the Principal Act, with changes taking effect on different dates. For instance, from 7 May 1992, the rate for fuel use in aircraft is adjusted to $0.26480 per litre, and from 19 August 1992, the rates for tobacco, cigars, and cigarettes are set at $57.50 per kilogram, with the rate for fuel use in aircraft being reduced to $0.25380 per litre. Further amendments, effective from 2 February 1993, adjust the rates for tobacco, cigars, and cigarettes to $57.67 per kilogram and the rate for fuel use in aircraft to $0.25456 per litre. The Excise Tariff Amendment Act 1993 imposes obligations on entities subject to excise duties, particularly those related to the manufacture, importation, or supply of goods on which excise is payable. These entities must adhere to the amended rates specified in the Act, ensuring compliance with the updated duty amounts. Failure to comply with these provisions can result in various civil and criminal consequences. The Act provides for potential offences and penalties for non-compliance with its provisions. While the Act does not explicitly state maximum penalties, it is understood that breaches of excise duty laws can lead to significant civil and criminal penalties, including fines and imprisonment, depending on the nature and severity of the offence. The precise penalties would be determined according to the broader excise legislation and any applicable regulations.