Excise Tariff Amendment Act (No. 3) 1980

Overview

The Excise Tariff Amendment Act (No. 3) 1980 was enacted to amend the Excise Tariff Act 1921, addressing the need to update excise duties to reflect economic conditions and taxation requirements of the time. This Act was passed by the Queen, with the assent of both the Senate and the House of Representatives, to ensure that the legislative process was comprehensive and inclusive. The primary objective of this amendment was to adjust the excise duty rates, specifically increasing the duty from $102.27 to $140.11, thereby ensuring the collection of appropriate duties on goods manufactured or produced in Australia post the amendment's effective date of 1 January 1980. This legislative action was intended to maintain the integrity of the taxation system and ensure that excise duties were reflective of current economic circumstances.

Scope and Application

The Excise Tariff Amendment Act (No. 3) 1980 amends the Excise Tariff Act 1921, modifying the rates of excise duty on specific goods manufactured or produced within Australia. This Act applies to all goods that are subject to excise duties as outlined in the amended Schedule of the Principal Act and manufactured or produced in Australia on or after the Act's deemed commencement date of 1 January 1980. The amendment specifically adjusts the duty on a particular category of goods, substituting the previous rate of $102.27 with a new rate of $140.11. This change affects goods that were under Customs control or Excise supervision as of the commencement date and were either in stock, in the custody or possession of a manufacturer or producer, or belonged to a manufacturer or producer without having had the duty paid prior to that date. The Act does not specify any exclusions, exemptions, or thresholds beyond those outlined in the Excise Tariff Act 1921, and any further application or interpretation would be contingent on subordinate instruments or regulations that may extend or restrict the scope of the legislation.

Key Provisions

The Excise Tariff Amendment Act (No. 3) 1980 amends the Excise Tariff Act 1921 by adjusting the excise duty rates set out in the Schedule of the Principal Act. Specifically, section 3(1) replaces the excise duty rate of $102.27 with a new rate of $140.11 for certain goods listed in paragraph (2) of sub-item (a) of item 17 of the Schedule. This amendment means that any goods manufactured or produced in Australia on or after the commencement date of this Act, 1 January 1980, will be subject to the new excise duty rate. Additionally, the Act imposes the new excise duties on goods that, as of the commencement date, were under the control of Customs, under excise supervision, or in the possession of a manufacturer or producer, provided that no excise duty had been paid on those goods prior to the commencement date. The Excise Tariff Amendment Act (No. 3) 1980 imposes obligations on manufacturers, producers, and importers of goods that are subject to the amended excise duties. They must ensure that the appropriate excise duty, as set out in the amended Schedule, is charged and collected on all relevant goods. For goods manufactured or produced on or after 1 January 1980, the new duty rate of $140.11 must be applied. For goods manufactured or produced before this date but still subject to the control of Customs, under excise supervision, or in the possession of a manufacturer or producer on the commencement date, the new duty rate must also be applied if no excise duty had been paid on those goods up until that point. Failure to comply with the provisions of the Excise Tariff Amendment Act (No. 3) 1980 may result in legal consequences. The Act does not explicitly state the specific offences, penalties, or consequences for non-compliance. However, under the broader framework of the Excise Tariff Act 1921, non-compliance with excise duty obligations can lead to civil and criminal penalties. Civil penalties may include the imposition of financial penalties, while criminal penalties may include fines and imprisonment. The exact penalties would be determined according to the prevailing laws and regulations governing excise duties at the time of the breach.