Excise Tariff Amendment Act (No. 2) 1980

Overview

The Excise Tariff Amendment Act (No. 2) 1980 was enacted to address the need for adjusting excise duties on certain goods, particularly in response to changing economic conditions and policy priorities. The Act amends the Excise Tariff Act 1921 to introduce a new category of goods exempt from excise duty: denatured ethanol intended for use as fuel in internal combustion engines. This legislative change was introduced by the Commonwealth Parliament with the aim of supporting the use of alternative fuels, which was likely driven by economic and environmental considerations of the time. The Act came into effect immediately upon receiving the Royal Assent, ensuring that the amended excise duties were applied without delay to both newly manufactured goods and those already in production or under customs control on the day of enactment.

Scope and Application

The Excise Tariff Amendment Act (No. 2) 1980 amends the Excise Tariff Act 1921, affecting the excise duties on specific goods manufactured or produced within Australia. The Act applies to goods that are subject to excise duties as outlined in the amended Excise Tariff Act 1921, specifically targeting denatured ethanol for use as fuel in internal combustion engines. The addition to the tariff schedule exempts such ethanol from excise duties, which is a significant amendment for industries involved in the production or use of this type of ethanol. The Act applies nationwide, impacting any entity within Australia that manufactures or produces denatured ethanol for use in internal combustion engines. It is important to note that this amendment does not explicitly state any exclusions or exemptions beyond the specified category of ethanol, and it extends its application to goods manufactured or produced both before and after the Act's commencement date, provided certain conditions regarding the payment of duty are met.

Key Provisions

The Excise Tariff Amendment Act (No. 2) 1980, as mentioned in section 1, amends the Excise Tariff Act 1921. It introduces changes to the tariff schedule by adding a new sub-item (R) under item 2, which specifies that denatured ethanol intended for use as a fuel in internal combustion engines, as prescribed by Departmental By-laws, will be exempt from duty. This amendment is intended to facilitate the use of denatured ethanol as a fuel option, potentially encouraging its adoption in the market. Section 2 stipulates that the Act will come into effect on the day it receives Royal Assent. In terms of obligations, section 3 outlines the specific changes to the tariff schedule. The duties of Excise, as imposed by the Principal Act and amended by this Act, must be applied to all goods that are dutiable under the amended Schedule and manufactured or produced in Australia on or after the commencement date of this Act (section 3(2)(a)). Additionally, for goods manufactured or produced before the commencement date, the duty must be charged if they were under the control of Customs or Excise supervision, or in the possession of a manufacturer or producer, and if no Excise duty had been paid prior to that date (section 3(2)(b)). The Act does not explicitly outline specific offences or penalties for breaches within its text. However, breaches of Excise duties can generally lead to civil and criminal consequences under the broader framework of the Excise Act 1901. Civil penalties can include fines and the recovery of unpaid duties, while criminal penalties may include imprisonment, reflecting the seriousness with which Excise law is enforced. The maximum penalties for such breaches would depend on the specific nature and severity of the offence, as governed by the Excise Act 1901 and other relevant legislation.