Excise Tariff (No. 2) 1933

Overview

The Excise Tariff (No. 2) Act 1933 was enacted to amend the existing Excise Tariff 1921-1928, addressing the need to update excise duties on various goods. The Act was introduced by the Parliament of the Commonwealth of Australia with the aim of imposing duties on goods manufactured or produced in Australia and ensuring that the revenue generated was used for the purposes of the Commonwealth. This legislation was pivotal in adjusting the tax regime in response to economic conditions and policy priorities of the time, ensuring that the Commonwealth could effectively collect duties on a range of goods, including alcoholic beverages and petroleum products. The Act specifies the imposition of duties from certain dates, with the primary focus being on goods manufactured or produced after the effective date of the Act, as well as those in stock or under certain controls at that time. Additionally, the Act validates the collection of higher duties on goods entered for home consumption prior to the Act's assent, ensuring that no refunds are given for duties paid at the higher rate. The amendments detailed in the Act reflect an effort to standardise and rationalise excise duties, aligning them with contemporary economic and fiscal policies.

Scope and Application

The Excise Tariff (No. 2) 1933 is an Act of the Commonwealth of Australia, which pertains to the imposition of duties of excise on various goods. This Act amends the Excise Tariff 1921-1928 and imposes duties of excise on goods manufactured or produced in Australia after the Act came into operation on the 5th of October, 1933, as well as on goods manufactured or produced before the Act came into operation but which were still subject to customs control, excise supervision, or in the possession of distillers or manufacturers, and on which no excise duty had been paid. The Act applies to both individuals and entities involved in the manufacture, production, or importation of the specified goods. The Act's geographic reach is national, as it applies to the entire Commonwealth of Australia. The Act provides for the validation of the collection of higher duties where the duty payable on any goods under the Excise Tariff 1921-1928 is higher than the duty payable under the Excise Tariff 1921-1933, with no refund given of any duty paid at such higher rate. The Act may be further extended or restricted through subordinate instruments, such as regulations or proclamations, to address specific circumstances or categories of goods. The Excise Tariff (No. 2) 1933 also includes a Schedule which details the amendments to the Excise Tariff 1921-1928 as amended by the Excise Tariff 1933. The Schedule specifies the rates of duty for various articles, including beer, brandy, whisky, rum, gin, liqueurs, spirits, petroleum or shale products, petroleum or shale distillates, coal tar, and coke oven distillates. The Schedule also includes provisions for the imposition of duties on goods manufactured or produced before the Act came into operation, as well as the validation of the collection of higher duties in certain circumstances. The rates of duty vary depending on the type of goods, and some goods are exempt from duty under certain conditions, such as when they are prescribed by departmental by-laws or not elsewhere included (N.E.I.). The Schedule serves to provide detailed information on the specific goods and the corresponding duties of excise imposed under the Excise Tariff (No. 2) 1933.

Key Provisions

The Excise Tariff (No. 2) 1933 (C1933A00021) amends the Excise Tariff 1921-1928 by imposing new duties of excise on various goods as detailed in its Schedule. The amendments include changes to excise duties on beer, brandy, whisky, rum, gin, liqueurs, spirits, and petroleum or shale products (section 2). The duties are imposed from specific dates, generally the fifth day of October, 1933, unless otherwise specified (sections 3 and 4). The Act also stipulates that where the duty on certain goods under the previous tariff is higher than under the new schedule, the higher duty must be charged and collected (section 5). This ensures that the higher duty is applicable to goods entered for home consumption before the Act's assent date. The Excise Tariff (No. 2) 1933 imposes certain obligations on parties subject to its provisions. Distillers, manufacturers, and other entities involved in the production and distribution of the specified goods must ensure that excise duties are correctly calculated and paid as per the new rates and conditions outlined in the Act (section 4). This includes adhering to the specific criteria for the classification and duty calculation of different types of alcohol and petroleum products, such as the strength, distillation process, and maturation period. Failure to comply with these obligations can result in financial penalties and legal consequences. Breach of the provisions in the Excise Tariff (No. 2) 1933 can lead to various penalties and consequences. While the Act does not explicitly state penalties for non-compliance, it is inferred that failure to pay the correct excise duties or to adhere to the stipulated conditions could result in civil or criminal liability under related legislation, such as the Excise Act 1901. Penalties for such breaches could include fines and, in severe cases, imprisonment. The exact penalties would depend on the specific circumstances of the breach and the relevant provisions of other applicable Acts.