Excise Tariff Amendment (Off-shore Installations) Act 1982
No. 54 of 1982
An Act to amend the Excise Tariff Act 1921
[Assented to 16 June 1982]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Excise Tariff Amendment (Off-shore Installations) Act 1982.
(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the twenty-eighth day after the day on which the Off-shore Installations (Miscellaneous Amendments) Act 1982 receives the Royal Assent.
3. After section 5 of the Principal Act the following section is inserted:
Goods manufactured or produced at off-shore installations
“5a. (1) Where goods are manufactured or produced at an Australian installation, the goods shall, for the purposes of this Act, be deemed to be goods manufactured or produced in Australia.
“(2) In sub-section (1), ‘Australian installation’ has the same meaning as the Customs Act 1901.”.
NOTE
1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23 and 146, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; and No. 50, 1981.
Overview
The Excise Tariff Amendment (Off-shore Installations) Act 1982 was enacted to address a gap in the Excise Tariff Act 1921 regarding goods manufactured or produced at off-shore installations. This Act was introduced to ensure that such goods are deemed to be manufactured or produced in Australia for the purposes of excise. Enacted by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, the policy objective of this amendment is to clarify and include off-shore installations within the scope of Australian excise laws, thereby maintaining consistency in the application of excise tariffs across all locations where Australian goods are produced.
Scope and Application
The Excise Tariff Amendment (Off-shore Installations) Act 1982 amends the Excise Tariff Act 1921 to include provisions regarding goods manufactured or produced at off-shore installations. Specifically, it aims to clarify the tax treatment of goods produced in these locations. The Act applies to entities involved in the manufacture or production of goods at Australian installations, as defined under the Customs Act 1901. This encompasses industries engaged in activities such as oil and gas extraction, where off-shore installations are commonly used. The legislation extends to the Commonwealth level, governing the excise tariffs on goods produced in these off-shore settings. No specific exclusions, exemptions, or thresholds are mentioned in the Act itself, but it is noted that further details may be provided through subordinate instruments. This Act thus ensures that goods produced in off-shore installations are subject to the same excise regulations as those produced on Australian soil.
Key Provisions
The Excise Tariff Amendment (Off-shore Installations) Act 1982 amends the Excise Tariff Act 1921 by inserting a new section 5a (section 3). Section 5a(1) states that goods manufactured or produced at an Australian installation are to be treated as goods manufactured or produced in Australia for the purposes of the Excise Tariff Act 1921. This means that any goods created at an off-shore installation are subject to the same excise tariffs as if they were made within Australia's borders. The term 'Australian installation' is defined under the Customs Act 1901.
Entities involved in the manufacturing or production of goods at off-shore installations must comply with the new provisions. They must ensure that the goods they produce are accurately classified according to the new section. This includes keeping detailed records and documentation that show the manufacturing location and the application of appropriate excise tariffs. By doing so, they can avoid any potential legal or financial repercussions that might arise from non-compliance.
Failing to comply with the provisions of section 5a may result in legal consequences. Under the Excise Tariff Act 1921, non-compliance could lead to the imposition of fines and other penalties. The exact penalties are not specified in this particular Act but can be found in the Excise Tariff Act 1921, which includes provisions for civil and criminal penalties for breaches. The penalties may vary depending on the nature and severity of the breach. Therefore, it is crucial for entities to understand and adhere to the requirements to avoid any legal issues.