EXCISE TARIFF (No. 2).
No. 4 of 1948.
An Act relating to Duties of Excise.
[Assented to 27th April, 1948.]
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) 1948.
(2.) The Excise Tariff 1921–1939*, as amended by the Excise Tariff 1948†, is in this Act referred to as the Principal Act.
(3.) Section one of the Excise Tariff 1948 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1948.
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 last-mentioned 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 fifth day of June, One thousand nine hundred and forty-seven, 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—
(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 which were manufactured or produced in Australia before the time when those duties are deemed to have been imposed and at that time were subject to the control of the Customs, or to Excise supervision, or were in the stock, custody or possession of, or belonging to, any distiller or 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.
AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT. Section 2.
EXCISE DUTIES.
Articles. | Rate of Duty. |
2. By omitting the whole of sub-item (j) and inserting in its stead the following sub-item:— “(j) Spirit for fortifying Australian wine or for fortifying Australian grape must for use in the manufacture of wine, subject to Regulations | |
per proof gallon | 4s. |
The duties imposed by this sub-item apply to the spirit whether, at the time of entry for home consumption, it is or is not mixed with wine or grape must. If the spirit is mixed with wine or grape must, the quantity for duty is the total quantity of spirit which has been added to the wine or grape must less any allowance for waste, including evaporation waste, which may be prescribed by Regulations.” | |
Overview
The Excise Tariff (No. 2) Act 1948 was enacted by the Commonwealth Parliament to address the need for updating and amending excise duties on certain goods manufactured or produced in Australia. This Act amended the existing Excise Tariff 1921–1939, updating it to include the Excise Tariff 1948. The primary objective of the Act was to impose specific duties of excise on goods as outlined in the amended Schedule, effective from a particular date in 1947. The amended duties applied to goods manufactured or produced in Australia after the effective date, as well as to those goods that were previously manufactured, produced, or in the possession of manufacturers or distillers, provided that no excise duty had been paid on them prior to the effective date. The Act aimed to ensure that the revised excise duties were charged, collected, and paid to the use of the Crown for the purposes of the Commonwealth.
Scope and Application
The Excise Tariff (No. 2) 1948 Act pertains to the imposition of duties of excise on certain goods manufactured or produced within Australia. This Act applies to any goods specified in the amended Schedule, including spirit used for fortifying Australian wine or grape must, irrespective of whether the spirit is mixed with these items at the time of entry for home consumption. The duties are levied on goods produced after the Act's effective date and on goods in stock or under control of a distiller or manufacturer at that time, provided they were not previously taxed. The Act's jurisdiction is national, operating under the Commonwealth of Australia, with a specific reference to the Australian Capital Territory for timekeeping purposes. Any exclusions or specific exemptions are to be found in the detailed regulations referenced within the Act. This Act extends its application through subordinate instruments, which provide further detail on the types of goods subject to excise duties and the specific calculations for duty imposition.
Key Provisions
The Excise Tariff (No. 2) 1948 primarily amends the Excise Tariff 1921-1939 through the insertion of new excise duties and the amendment of existing ones (Section 2). Specifically, the Act imposes excise duties on certain goods manufactured or produced in Australia after the specified date and time, which is the fifth day of June, 1947, at nine o'clock in the morning (Section 3 and 4). The duties apply to goods that were manufactured or produced in Australia before the specified date, provided they were subject to Customs control, Excise supervision, or in the possession of a distiller or manufacturer, and on which no duty of Excise had been paid (Section 4(b)).
The obligations under the Excise Tariff (No. 2) 1948 require manufacturers and producers of dutiable goods to ensure that excise duties are charged, collected, and paid to the Commonwealth for all goods manufactured or produced after the effective date of the Act (Section 4(a)). For goods manufactured before the effective date, the obligation extends to those goods that were under Customs control, Excise supervision, or in the possession of distillers or manufacturers, and on which no duty had been paid (Section 4(b)). Furthermore, distillers and manufacturers must ensure that any spirit used for fortifying Australian wine or grape must for wine manufacture is appropriately taxed, regardless of whether the spirit is mixed with the wine or grape must at the time of entry for home consumption (Section 4, Schedule, sub-item (j)).
Failure to comply with the requirements of the Excise Tariff (No. 2) 1948 can result in civil and criminal consequences. While the Act does not explicitly state the penalties for non-compliance, under broader excise legislation, penalties for non-payment or underpayment of excise duties can include fines and imprisonment. The specific penalties would be governed by the Excise Act 1901 and other related laws, which may impose significant fines and potential imprisonment for serious or repeated breaches.