Excise Tariff Amendment Act (No. 4) 1980

Overview

The Excise Tariff Amendment Act (No. 4) 1980 was enacted to amend the duties of excise as outlined in the Excise Tariff Act 1921. This Act was brought into effect to adjust the excise duties, specifically targeting the rate of excise on certain goods. It was assented to by the Queen, in accordance with the legislative processes of the Commonwealth of Australia through its Parliament. The policy objective of this Act was to revise the excise duty rates in the Excise Tariff Act, ensuring that the updated rates were applicable to goods manufactured or produced in Australia from the effective date of the Act. The Act was deemed to have come into operation on 18 April 1980, with the amendments set to impact the duties on goods that were either in production or in the possession of manufacturers and producers as of that date.

Scope and Application

The Excise Tariff Amendment Act (No. 4) 1980 amends the Excise Tariff Act 1921 to adjust the excise duties on certain goods manufactured or produced in Australia. Specifically, it changes the duty on goods specified in the Schedule to the Principal Act, with the amendment focusing on the rate per kilolitre. This Act applies to all goods that are subject to excise duties as outlined in the amended Schedule and imposes these duties on goods manufactured or produced in Australia on or after the Act's deemed commencement date of 18 April 1980. Additionally, it applies retroactively to goods that were in the custody or possession of manufacturers or producers or under customs control on that date and for which excise duties had not been paid. The Act extends its application to any goods that meet these criteria, ensuring comprehensive coverage of the specified goods within the Australian jurisdiction. The Act does not explicitly state any exclusions or exemptions, implying that it applies broadly within the scope of the amended excise duties.

Key Provisions

The Excise Tariff Amendment Act (No. 4) 1980 (sections 1-3) modifies the Excise Tariff Act 1921 by adjusting the excise duty rates for certain goods. Specifically, section 3(1) of the Act replaces the previous rate of $14.00 per kilolitre with a new rate of $41.65 per kilolitre. This amendment is detailed in the Schedule to the Principal Act and is effective for goods manufactured or produced in Australia on or after the date the Act is deemed to have come into operation (section 3(2)(a)). It also applies to goods that were in the possession of a manufacturer or producer, or under customs control or excise supervision, on the date the Act came into operation, provided no excise duty had been paid on these goods before that date (section 3(2)(b)(i) and (ii)). The Excise Tariff Amendment Act imposes certain obligations on manufacturers, producers, and importers of dutiable goods. These obligations include the duty to ensure that excise duty is paid on goods produced or manufactured in Australia after the effective date of the Act. Additionally, for goods that were in production or under customs control prior to the Act's commencement, manufacturers and producers must ensure that any such goods that were not previously taxed are accounted for and the appropriate excise duty is paid. The Act requires these entities to maintain records and provide any necessary information to the relevant authorities to demonstrate compliance with the new duty rates. Failure to comply with the provisions of the Excise Tariff Amendment Act can result in legal consequences. Under the Excise Act 1901, penalties for non-compliance may include substantial fines and, in severe cases, imprisonment. The specific penalties depend on the nature and extent of the non-compliance, but they can be severe given the serious nature of evading excise duties. The maximum penalties can extend to significant monetary fines and lengthy periods of imprisonment, underscoring the importance of adhering to the Act’s requirements.