Excise Tariff Amendment Act (No. 2) 1979

Overview

The Excise Tariff Amendment Act (No. 2) 1979 was enacted to adjust the excise duties outlined in the Excise Tariff Act 1921. This Act was passed by the Commonwealth Parliament, aiming to amend specific excise rates within the existing legislative framework to address fiscal and economic considerations pertinent to the period. The Act specifically modifies the excise duty on certain goods, increasing it from $13.00 to $14.00 per kilolitre, effective from 3 May 1979. This adjustment was intended to align the excise rates with economic policies and revenue requirements of the time, ensuring the duty charged remains reflective of the current fiscal landscape.

Scope and Application

The Excise Tariff Amendment Act (No. 2) 1979 applies to the duties of excise as set out in the Excise Tariff Act 1921, referred to as the Principal Act in this legislation. The amendment specifically adjusts the excise duty rate for certain goods, increasing the rate from $13.00 to $14.00 per kilolitre. This adjustment applies to goods manufactured or produced in Australia, whether before or after the commencement date of the Act on 3 May 1979, provided they were under the control of Customs or Excise supervision or were in the possession of a manufacturer or producer without having had excise duty paid prior to that date. The Act is applicable nationwide as it is a Commonwealth Act, thus extending its reach across all states and territories in Australia. There are no stated exclusions or exemptions within the text of this particular Act, although further details on specific exclusions or thresholds may be found in the Principal Act or through subordinate instruments that may extend or restrict the application of this legislation.

Key Provisions

The Excise Tariff Amendment Act (No. 2) 1979 primarily amends the Excise Tariff Act 1921, introducing changes to the rates of excise duties on certain goods. Section 3(1) of the Act modifies the excise duty rate for a specific item listed in the Schedule of the Principal Act, changing the rate from $13.00 per kilolitre to $14.00 per kilolitre. This adjustment is made effective from the date of the Act's operation, which is 3 May 1979, as specified in section 2. The duties of excise are to be charged, collected, and paid on goods manufactured or produced in Australia both on and after this date, as well as on goods that were in certain stages of production or storage on that date but had not yet had duty paid. The obligations imposed by the Act on the relevant parties are primarily concerned with compliance with the amended rates of excise duty. Manufacturers, producers, and other entities involved in the production or handling of dutiable goods must ensure that the correct duty, as stipulated in the amended Schedule, is paid on all relevant goods. This includes goods that were in the process of being manufactured or were in the possession of the manufacturer on the date of the Act's operation, as well as those produced thereafter. Failure to comply with these obligations may result in the non-payment of the appropriate duty, potentially leading to further legal consequences. In terms of penalties and consequences for non-compliance, the Act does not explicitly outline specific penalties within its text. However, breaches of excise duty obligations generally fall under the purview of broader excise-related legislation, which can impose substantial penalties. Offences related to excise duties are typically dealt with under the Excise Act 1901, where penalties can include fines and, in severe cases, imprisonment. The maximum penalties for offences under the Excise Act 1901 can be significant, reflecting the seriousness with which the law regards non-compliance with excise duties. Thus, while the Excise Tariff Amendment Act (No. 2) 1979 itself does not detail specific penalties, entities governed by it must be aware of the broader legal framework that imposes stringent consequences for failure to comply with excise duty obligations.