Excise Tariff Amendment Act (No. 2) 1977

Overview

The Excise Tariff Amendment Act (No. 2) 1977 was enacted to address the need for adjusting the excise duties on coal, as outlined in the Excise Tariff Act 1921. This Act was introduced to align the excise tariff with contemporary economic conditions and ensure that the duties imposed on coal reflect its current market value and usage. The Act was passed by the Queen, in Parliament, with the consent of the Senate and House of Representatives, signifying its comprehensive consideration and approval by the legislative body. The primary policy objective of this amendment was to modify the excise duty rate on coal, thereby impacting the financial burden on producers and potentially influencing market dynamics and pricing structures. This legislative amendment was designed to take immediate effect from the specified commencement date, ensuring that the new duty rates were applied from the moment the Act was deemed to have come into operation. The amendment involved increasing the excise duty on coal from $0.10 to $0.15 per tonne, reflecting the legislative intent to adjust fiscal measures in response to economic and industrial changes. The Act also detailed the circumstances under which the amended duties would apply, including to coal manufactured or produced in Australia after the commencement date and to certain stocks of coal that were under specific controls or supervision at the time of the Act’s operation.

Scope and Application

The Excise Tariff Amendment Act (No. 2) 1977 amends the Excise Tariff Act 1921 by adjusting the duties of Excise on coal, specifically increasing the rate from $0.10 per tonne to $0.15 per tonne. This Act applies to any coal manufactured or produced in Australia, with a particular emphasis on coal that is either currently under Customs control or Excise supervision, or in the possession of a coal producer or manufacturer. It is important to note that the Act does not apply to coal removed from a coal mine before the Act's commencement date, provided no duty of Excise was paid prior to that time. The Act applies on a national level throughout Australia, as it amends a Commonwealth Act, and comes into operation as of 2 o’clock in the morning by standard time in the Australian Capital Territory on 17 August 1977. While the Act itself sets out the specific amendments and duties, its application and enforcement may be further detailed or extended through subordinate instruments.

Key Provisions

The Excise Tariff Amendment Act (No. 2) 1977 primarily focuses on adjusting the duties of excise on coal as outlined in the Excise Tariff Act 1921, referred to as the Principal Act within this legislation. The Act is structured to amend the Schedule of the Principal Act, particularly in relation to the duty on coal. Section 3(1) of the Act specifies that the duty on coal is to be increased from $0.10 to $0.15 per tonne. This amendment is effective for all goods that are dutiable under the amended Schedule and are manufactured or produced in Australia after the Act’s commencement. Moreover, Section 3(2) extends the duty to coal that was manufactured or produced in Australia before the Act’s commencement, provided it was under the control of Customs or Excise supervision, in the possession of a manufacturer or producer, or belonged to such a manufacturer or producer, and no duty had been paid on it prior to the Act’s commencement. The obligations under the Excise Tariff Amendment Act (No. 2) 1977 require manufacturers and producers of coal in Australia to comply with the amended excise duties as set out in the Act. Specifically, they must ensure that the increased duty of $0.15 per tonne is charged, collected, and paid on all applicable coal produced or manufactured after the Act’s effective date. Additionally, for coal produced prior to the Act’s effective date but not yet subjected to excise duty, the duty must now be applied if it meets the specified conditions of being under Customs or Excise control, in possession of a manufacturer or producer, or belonging to a manufacturer or producer, and on which no duty had been previously paid. Breaching the provisions of this Act could result in various legal consequences. While the Act itself does not explicitly detail specific offences or penalties, non-compliance with excise duties generally falls under the purview of the Excise Act 1901 and associated regulations. Offences under these laws typically include the failure to declare or pay excise duty, which could result in civil penalties, including the payment of the outstanding duty plus interest. Additionally, criminal penalties could apply, including fines and imprisonment, depending on the severity and intent of the breach. The maximum penalties for such offences are specified under the Excise Act 1901, where the fines can be substantial, and imprisonment terms can extend to several years, reflecting the seriousness of evading excise duties.