EXCISE TARIFF (NO. 2).
No. 70 of 1938.
An Act relating to Duties of Excise.
[Assented to 10th December, 1938.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Excise Tariff (No. 2) 1938.
(2.) Section one of the Excise Tariff 1938 is amended by omitting sub-section (3.).
(3.) The Excise Tariff 1921–1936, as amended by the Excise Tariff 1938, is in this Act referred to as the Principal Act.
(4.) The Principal Act as amended by this Act, may be cited as the Excise Tariff 1921–1938.
Amendment of Tariff.
2. The Schedule to the Principal Act is amended as set out in the Schedule to this Act, and duties of Excise are hereby imposed in accordance with the first-mentioned Schedule as amended by the lastmentioned Schedule.
Time of imposition of duties of Excise.
3. The time of the imposition of the duties of Excise imposed by this Act is the twenty-second day of September, One thousand nine hundred and thirty-eight at nine o’clock in the forenoon reckoned according to standard time in the Australian Capital Territory and this Act shall be deemed to have come into operation at that time.
Duties of Excise.
4. The duties of Excise specified in the Schedule to this Act are hereby imposed in accordance with that Schedule, as from the time of the imposition of those duties, and those duties shall be deemed to have been imposed at that time, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth, on the following goods, namely:—
(a) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia after the time when those duties are deemed to have been imposed; and
(b) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia before the time when those duties are deemed to have been imposed, and which were at that time subject to the control of the Customs, or to Excise supervision, or in the stock, custody or possession of, or belonging to, any manufacturer thereof, and on which no duty of Excise had been paid before the time when those duties are deemed to have been imposed.
THE SCHEDULE.
Sec. 2. AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.
EXCISE DUTIES.
Articles. | Rate of Duty. |
6. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:— | |
“(a)*Tobacco, hand-made strand:— | |
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb. | 4s. 3d. |
(2) Otherwise-----------------------------------per lb. | 4s. 11d. |
* Hand-made Tobacco.—“Hand-made Tobacco” shall mean tobacco in the manufacture of which all operations are entirely carried on by hand without the aid of machine tools or machinery other than that used in the pressing of the tobacco.” | |
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:— | |
“(b) Tobacco, manufactured, n.e.i.:— | |
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb. | 4s. 6d. |
(2) Otherwise-----------------------------------per lb. | 5s. 2d.” |
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:— | |
“(d) Tobacco, in the manufacture of which all the tobacco leaf used is Australian-grown, for consumption by Australian aborigines, as prescribed by Departmental By-laws per lb. | 3s. 10d.” |
Overview
The Excise Tariff (No. 2) 1938 was enacted to address the need for updating excise duties in Australia, specifically in relation to goods manufactured or produced within the country. This Act amends the Excise Tariff 1921–1936, referred to as the Principal Act, and introduces new duties of excise on certain goods as set out in the amended schedule. The enactment was by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, with the intent to impose and regulate excise duties effectively from a specified date, thereby ensuring the collection of these duties for the purposes of the Commonwealth. The policy objective is to update and refine the duties of excise to ensure they are current and applicable to the goods produced or manufactured in Australia.
Scope and Application
The Excise Tariff (No. 2) 1938 is a Commonwealth Act that amends the Excise Tariff 1921–1936, now referred to as the Principal Act, to further define and impose duties of excise on certain goods manufactured or produced in Australia. The Act applies to goods that are manufactured or produced within Australia after the specified time of imposition and those goods that were in production before the imposition time but still subject to certain conditions. Specifically, it targets tobacco products, with differentiated rates for hand-made tobacco and other manufactured tobacco, as well as tobacco produced for consumption by Australian Aborigines. The Act imposes these duties to be charged, collected, and paid to the Commonwealth, with the revenues going to the King for the purposes of the Commonwealth. The Act’s jurisdiction is nationwide, applying to all entities manufacturing or producing the specified goods within Australia. There are no stated exclusions or exemptions within the text, but the application of duties may be further defined through subordinate instruments or departmental by-laws.
Key Provisions
The Excise Tariff (No. 2) 1938 Act (sections 1-4) sets out the amendments to the existing Excise Tariff and imposes duties on certain goods manufactured or produced in Australia. The Act references the Principal Act, the Excise Tariff 1921–1936, as amended by the Excise Tariff 1938, and specifies the rates of duty for certain articles such as tobacco, to be collected from the date of imposition of the duties, which is the twenty-second day of September, 1938 (section 3).
The Act imposes certain obligations on manufacturers and producers of goods subject to excise duty. Manufacturers and producers of goods covered by the Schedule must ensure that the duties specified are paid to the use of the King for the purposes of the Commonwealth (section 4). For goods manufactured or produced in Australia before the imposition of the duties, the obligation to pay the duty arises if the goods were subject to Customs control or Excise supervision, or were in the stock, custody or possession of, or belonged to, the manufacturer at the time the duties were imposed and if no duty had been paid prior to that time.
Breach of the requirements to pay the imposed excise duties may result in civil or criminal consequences. Although the Act does not specify penalties, it is reasonable to infer that failure to comply with the duty to pay excise could lead to legal action under relevant legislation governing excise duties. Penalties for such breaches are typically prescribed under the Excise Act 1901, which could include fines or other civil penalties, as well as potential criminal prosecution for serious or repeated breaches. The specific penalties would depend on the nature and severity of the breach and could potentially involve substantial financial penalties, particularly for large-scale or commercial violations.