Excise Tariff (No. 2) 1949

Overview

The Excise Tariff (No. 2) 1949 was enacted by the Commonwealth Parliament to address the need to revise and update excise duties in line with the economic and industrial developments of the time. This Act amended the existing Excise Tariff 1921-1948, which had previously been updated by the Excise Tariff 1949, to further refine and introduce new duties. The principal aim of the Act was to impose excise duties on additional goods, specifically targeting coal not owned by a State, as well as to adjust the rates of existing duties. By imposing these duties, the Act sought to generate revenue for the Commonwealth while regulating the production and consumption of certain goods within Australia. The Act came into operation on the first day of November 1949, and the duties were imposed on goods produced in Australia from that date onwards.

Scope and Application

The Excise Tariff (No. 2) 1949 Act applies to the imposition of excise duties on goods produced in Australia from the specified date of 1st November 1949. This Act amends the Excise Tariff 1921-1948, incorporating the Coal Excise Act 1949, and specifies the imposition of excise duties on coal not owned by a State at a rate of sixpence per ton. The scope of the Act includes all goods that are dutiable under the amended schedule and produced within Australia from the date the duties are imposed. The duties are collected for the use of the Commonwealth and are applicable to entities involved in the production and distribution of these goods. The Act does not explicitly state any exclusions, exemptions, or thresholds, but the duties are imposed in accordance with the detailed schedule, which could implicitly include specific exclusions or conditions. The application of the Act extends to the entire Commonwealth of Australia, covering all states and territories. The Act may be further regulated or specified through subordinate instruments as deemed necessary by the relevant authorities.

Key Provisions

The Excise Tariff (No. 2) 1949 Act (section 1) provides the legal framework for imposing duties of excise on specified goods produced in Australia. The Act cites the Excise Tariff 1921–1948, as amended by the Excise Tariff 1949, as the Principal Act, and it incorporates the Coal Excise Act 1949 into this principal legislation (section 2). The Act amends the Schedule to the Principal Act, imposing new duties of excise on coal, not owned by a State, at a rate of sixpence per ton (Schedule, item 20). These duties are effective from the first day of November 1949 (section 4). Under this Act, the primary obligation for parties or entities governed by it is to ensure that the specified duties of excise are charged, collected, and paid to the use of the King for the purposes of the Commonwealth. This applies to all goods dutiable under the amended Schedule, produced in Australia on and after the date of imposition (section 5). The Act imposes a clear requirement on manufacturers, importers, and other relevant parties to comply with these excise duties on coal. Breach of the obligations outlined in this Act can result in significant consequences. While the Act does not explicitly detail specific penalties or offences, non-compliance with excise duties generally can lead to penalties under other relevant Australian taxation laws. Typically, penalties may include fines or imprisonment, depending on the severity and intent behind the non-compliance. The specific penalties would be determined by the relevant authorities, such as the Australian Taxation Office, under applicable taxation legislation. The Act ensures that any evasion or non-payment of the imposed duties could lead to enforcement actions, reflecting the seriousness of compliance with excise duties.