Excise Tariff (No. 2) 1939

Overview

The Excise Tariff (No. 2) 1939, enacted by the Commonwealth Parliament, was introduced to address the need for updated and specific excise duties on various goods, particularly alcoholic beverages, in Australia. The Act amended the Excise Tariff 1921–1938, imposing new rates of excise on certain goods, particularly alcoholic beverages such as beer, whisky, rum, gin, and other fermented liquors. The duties were imposed to generate revenue for the Commonwealth and to regulate the production and sale of excisable goods within Australia. The Act was designed to ensure that the duties of excise were charged, collected, and paid to the Commonwealth from the specified date, which was the ninth day of September, 1939. The policy objective of the Excise Tariff (No. 2) 1939 was to establish clear and precise rates of excise on specific goods, ensuring both revenue generation and regulatory oversight. By amending the previous excise tariffs, the Act aimed to streamline the imposition of duties on goods, particularly alcoholic beverages, and to ensure that all relevant goods were subject to appropriate excise duties. This was essential for maintaining fiscal control and regulating the production and distribution of these goods within the country.

Scope and Application

The Excise Tariff (No. 2) 1939 is an Act of the Commonwealth of Australia that amends the existing Excise Tariff 1921–1938, now referred to as the Excise Tariff 1921–1939, to impose duties of excise on various goods manufactured or produced in Australia. The Act applies to all goods dutiable under the amended Schedule, which include specific alcoholic beverages such as beer, whisky, rum, and gin, as well as other goods like benzol, that meet certain criteria. The duties are imposed on these goods manufactured or produced in Australia after the specified time of imposition, as well as on goods that were manufactured or produced before this time if they were subject to customs control, excise supervision, or were in the possession of a distiller or manufacturer and had not previously had excise duty paid. The Act does not explicitly state any exclusions, exemptions, or thresholds, and its application may be further defined by subordinate instruments.

Key Provisions

The Excise Tariff (No. 2) 1939 (sections 1-4) amends the existing Excise Tariff 1921-1938, introducing new duties on specific goods and modifying existing duties. The amendments are detailed in the Schedule to this Act, which sets out the new rates and conditions for the imposition of excise duties on goods such as beer, whisky, rum, and gin, among others. The duties are imposed from the ninth day of September, 1939, and apply to goods manufactured or produced in Australia after this date, as well as to goods that were in production or in stock before this date but on which no duty had been paid. Entities and individuals subject to this Act must ensure that excise duties are paid on the specified goods in accordance with the new rates and conditions. This includes distillers, manufacturers, and importers who must now comply with the stricter criteria for the production and certification of certain alcoholic beverages, such as pure malt whisky, blended whisky, and pure rum. For instance, pure malt whisky must now be distilled wholly from barley malt by a pot-still or similar process, matured in wood for a minimum of two years, and certified by an officer. Failure to comply with the requirements of the Excise Tariff (No. 2) 1939 may result in significant penalties. Under section [number] of the Principal Act, any person who fails to pay the applicable excise duty may be liable for a penalty equal to the amount of the unpaid duty, plus additional penalties as stipulated by the law. In cases of wilful or negligent non-compliance, the penalties may include fines and, in severe cases, imprisonment. The precise maximum penalties are detailed in the relevant sections of the Excise Tariff 1921-1938, which remains the governing legislation for general compliance and enforcement matters.