EXCISE TARIFF (No. 2).
No. 62 of 1950.
An Act relating to Duties of Excise.
[Assented to 14th December, 1950.]
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) 1950.
(2.) The Excise Tariff 1921–1949, as amended by the Excise Tariff 1950, is in this Act referred to as the Principal Act.
(3.) Section one of the Excise Tariff 1950 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1950.
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 sixth day of December, One thousand nine hundred and fifty, 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.
Validation of part collections.
4. Duties of Excise demanded or collected on or after the date of commencement of the Excise Tariff 1948 and before the date of commencement of this Act at the rate of Eight pence half-penny per gallon on goods covered by paragraph (2.) of sub-item (a) or paragraph (2.) of sub-item (b) of item eleven in the Schedule to the Excise Tariff 1921–1948 shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Duties of Excise.
5. 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, a manufacturer thereof and on which no duty of Excise had been paid before the time when those duties are deemed to have been imposed.
Section 2. THE SCHEDULE.
Amendments of the Schedule to the Principal Act.
Excise Duties.
Articles. | Rate of Duty. |
11. By omitting the whole of paragraph (2) of sub-item (a) and inserting in its stead the following paragraph:— | |
“(2) N.E.I.------------------------------------per gallon | 8½d.” |
By omitting the whole of paragraph (2) of sub-item (b) and inserting in it stead the following paragraph:— | |
“(2) N.E.I.------------------------------------per gallon | 8½d.” |
Overview
The Excise Tariff (No. 2) 1950 was enacted to address the need for updating excise duties on certain goods as specified in the Excise Tariff 1921–1949. This Act was passed by the Parliament of the Commonwealth of Australia and assented to on 14th December, 1950. It aims to amend the existing excise duties by imposing new rates on specific goods, as outlined in the Schedule to the Act. The primary policy objective is to ensure that duties are updated to reflect current economic conditions and to maintain the effectiveness of the excise system in generating revenue for the Commonwealth. The Act also seeks to validate part collections of duties made during a transitional period, ensuring legal continuity and preventing any disruption in the collection process.
Scope and Application
The Excise Tariff (No. 2) 1950 applies to all goods manufactured or produced within Australia after the duties are deemed to have been imposed, as well as to goods that were manufactured or produced prior to the imposition but were still subject to Customs control, Excise supervision, or in the possession of the manufacturer with no duty paid. The Act imposes excise duties in accordance with the specified schedule, which is applied nationwide across the Commonwealth of Australia. The duties are levied on goods that are dutiable under the schedule, with particular emphasis on goods manufactured or produced in Australia. Any duties of Excise collected prior to the commencement of this Act but after the Excise Tariff 1948 are deemed to have been lawfully imposed. The Act does not specify any exclusions, exemptions, or thresholds, and its application is not extended or restricted by subordinate instruments within the provided text.
Key Provisions
The Excise Tariff (No. 2) 1950 primarily amends the Excise Tariff 1921–1949 to update the schedule of excise duties (section 2). This Act imposes new excise duties on specific goods and modifies existing ones, effective from 6 December 1950 (section 3). The Act also validates duties of excise collected between the commencement of the Excise Tariff 1948 and the commencement of this Act at a specific rate (section 4). The duties imposed under this Act apply to goods manufactured or produced in Australia after the imposition date, as well as to those goods that were already produced but not yet subject to excise duty (section 5).
Under this Act, manufacturers, producers, and importers of goods subject to excise duties are required to ensure that the appropriate duties are paid on these goods. This includes goods produced before the Act's commencement if they were in stock or in the possession of the manufacturer at the time of the duties' imposition (section 5(b)). Any party failing to comply with these duties risks incurring penalties or facing legal consequences as stipulated by the relevant provisions of the Act.
The Act does not explicitly detail specific offences or penalties for non-compliance within its text, but breaches of excise duties are generally subject to penalties under the broader Excise Act 1901, which can include fines and imprisonment. The specific maximum penalties would depend on the severity and intent of the breach, as well as any relevant case law or additional statutory provisions.