Excise Tariff Amendment Act (No. 3) 1979

Overview

The Excise Tariff Amendment Act (No. 3) 1979 was enacted to amend the Excise Tariff Act 1921, addressing specific issues within the excise duties system. The Act was passed by the Queen, in accordance with the Senate and House of Representatives of the Commonwealth of Australia, with a view to refining the duties outlined in the Principal Act. The primary objective of the Excise Tariff Amendment Act (No. 3) 1979 was to streamline the legislative references and definitions concerning excise duties, ensuring that certain acts are read in conjunction with the Principal Act, thereby facilitating a more cohesive and comprehensive application of excise regulations. This legislative amendment aimed to enhance the efficiency and clarity of the excise duty system by repealing and substituting specific sections within the Principal Act and amending the Schedule accordingly.

Scope and Application

The Excise Tariff Amendment Act (No. 3) 1979 applies to the duties of excise as specified within the Excise Tariff Act 1921. This Act modifies the Excise Tariff Act by repealing and substituting certain sections to ensure consistency and alignment with related acts, including the Excise Act 1901, the Distillation Act 1904, and the Coal Excise Act 1949. These acts are to be read as one with this Act, thereby creating a cohesive legislative framework that governs excise duties in Australia. The Act applies nationally across the Commonwealth, affecting various entities and industries that deal with goods subject to excise duties, such as alcohol, tobacco, and coal. Notably, the Act alters the definitions and classifications within the excise tariff schedule, impacting the way certain goods are taxed. The Act does not explicitly mention any exclusions or exemptions, but its amendments suggest a targeted refinement of the scope and application of excise duties. The Act may also extend or restrict its application through subordinate instruments, although specific details of such instruments are not outlined in the provided text.

Key Provisions

The Excise Tariff Amendment Act (No. 3) 1979 makes several important changes to the Excise Tariff Act 1921, primarily through the amendment of tariff provisions. Under section 4, the Act amends the schedule to the Principal Act, which includes removing specific definitions and items related to excise duties. For example, it omits the definition of "canned fruit" and removes item 22 from the tariff schedule. These amendments are aimed at refining and updating the duties of excise as stipulated in the Principal Act. The Act imposes several obligations and requirements on the parties and entities it governs. Firstly, it mandates that the Excise Act 1901, the Distillation Act 1904, and the Coal Excise Act 1949 be read in conjunction with this Act, as stipulated in section 3. This ensures that the provisions of these related Acts are interpreted and applied consistently with the Excise Tariff Amendment Act (No. 3) 1979. Additionally, the removal of certain definitions and tariff items implies that those specific duties and classifications are no longer applicable, thereby affecting the way excise is calculated and applied to goods. Breach of the provisions in the Excise Tariff Amendment Act (No. 3) 1979 could lead to various civil and criminal consequences. Although the specific penalties are not detailed in the provided excerpt, it is known that non-compliance with excise duties can result in substantial fines and legal actions under the Excise Act 1901. The exact penalties would depend on the nature and extent of the breach, but they could include imprisonment, fines, or both. The Act ensures that the enforcement of excise duties is stringent, thereby maintaining the integrity of the tax system. In summary, the Excise Tariff Amendment Act (No. 3) 1979 modifies the existing excise duties by updating the tariff schedule and ensuring consistent interpretation across related Acts. It imposes obligations on taxpayers and entities to comply with the updated definitions and classifications. Failure to comply with these provisions may result in significant civil and criminal penalties, emphasizing the importance of adhering to the amended duties.