Excise Tariff Amendment Act 1996

Overview

The Excise Tariff Amendment Act 1996 is a legislative amendment to the Excise Tariff Act 1921, enacted to refine and update specific provisions within the original act. Assented to on 6 June 1996 by the Parliament of Australia, the Act includes amendments aimed at modernising language and clarifying certain definitions. The primary objective of this amendment is to ensure that the Excise Tariff Act 1921 remains relevant and operationally clear, particularly by updating gender-specific pronouns and re-defining certain fiscal divisions to better reflect the structure of the financial year. The Act’s amendments are designed to enhance the efficiency and clarity of the excise tariff system, ensuring it operates smoothly within the current fiscal framework.

Scope and Application

The Excise Tariff Amendment Act 1996 is a legislative amendment that seeks to revise specific provisions of the Excise Tariff Act 1921. This Act applies to the amendments of the Excise Tariff Act 1921, which primarily deals with the imposition of excise duties on various goods and commodities within Australia. The amendments introduced by this Act are limited to changes in gender-neutral language and the restructuring of financial year divisions for excise purposes. The application of this Act is national, given that the Excise Tariff Act 1921 itself has a Commonwealth reach. The changes specified in the Act do not extend to altering the fundamental scope or application of the Excise Tariff Act 1921 but rather fine-tune certain definitions and operational aspects. The Act came into force on the date of Royal Assent, with a specific retrospective commencement for certain items as of 1 July 1983. Notably, the Act does not provide for any exclusions, exemptions, or thresholds beyond those already defined in the Excise Tariff Act 1921. Any further application or interpretation of these amendments would rely on the original provisions and any subordinate instruments that may be issued under the Excise Tariff Act 1921.

Key Provisions

The Excise Tariff Amendment Act 1996 (No. 5, 1996) is a piece of legislation that amends the Excise Tariff Act 1921. This Act primarily serves to update and modify certain sections of the Excise Tariff Act 1921 to ensure it remains relevant and accurately reflects contemporary requirements. Specifically, Section 1 provides that the Act may be cited as the Excise Tariff Amendment Act 1996. The commencement of the Act is detailed in Section 2, which stipulates that the Act comes into effect on the day it receives Royal Assent, with a specific provision that Item 2 of Schedule 1 is taken to have commenced on 1 July 1983. The primary amendments introduced by this Act are detailed in Schedule 1. Section 1 of Schedule 1 mandates a minor textual amendment in Subsection 6A (2) of the Excise Tariff Act 1921, inserting "or her" after "him" to ensure gender neutrality. Section 2 of Schedule 1 replaces the definition of "prescribed division" in Subsection 6B (1) with a more precise and detailed breakdown of the divisions within a financial year. The new definition specifies that a "prescribed division" consists of 36 divisions in a financial year, with varying lengths of 10 days, and additional days as specified for each month. The obligations and requirements imposed by the Excise Tariff Amendment Act 1996 are primarily directed at ensuring that the Excise Tariff Act 1921 is updated to reflect current practices and legal standards. By amending Subsection 6A (2), the Act ensures that language is inclusive and non-discriminatory. The redefinition of "prescribed division" in Subsection 6B (1) enhances clarity and specificity, which is crucial for accurate application and enforcement of excise tariffs. These amendments are intended to maintain the integrity and fairness of the taxation system by ensuring that the definitions and procedures are clear and up-to-date. In terms of consequences for breach, the Excise Tariff Amendment Act 1996 does not explicitly state offences, penalties, or specific civil or criminal consequences for non-compliance with its provisions. However, given that the Excise Tariff Act 1921 is a tax-related legislation, non-compliance with the amended provisions could potentially lead to penalties under the broader tax laws of Australia. These could include fines, interest on unpaid taxes, and in severe cases, criminal prosecution for tax evasion or fraud. The specific penalties would be determined in accordance with the Excise Tariff Act 1921 and other relevant tax legislation.