Excise Tariff (No. 2) 1956

Overview

The Excise Tariff (No. 2) Act 1956 was enacted to address the need for amendments to the existing excise duties outlined in the Excise Tariff 1921–1953. This Act was introduced to make changes to the tariff schedule and was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary objective of this legislation was to modify the excise duties in accordance with the new schedule, ensuring that the duties were imposed effectively and aligned with the prevailing economic and fiscal policies of the time. This Act amends the Excise Tariff 1956 by removing certain sub-sections and inserting new rates of duty, particularly focusing on the provision of free excise for spirits used in universities and approved technical colleges or other educational institutions as prescribed by departmental by-laws.

Scope and Application

The Excise Tariff (No. 2) 1956 applies to the imposition of duties of Excise on goods manufactured or produced in Australia, with specific amendments affecting goods produced both before and after the designated date of 17 May 1956. The Act imposes excise duties on a range of articles, with particular attention to the rates for spirit used for scientific or educational purposes, which are exempted for use in universities and approved technical colleges or other educational institutions. The Act extends across the Commonwealth of Australia, applying uniformly under federal jurisdiction. While the Act itself outlines the imposition of duties and the specific amendments to the Excise Tariff, its full application and enforcement may be supplemented by subordinate instruments or regulations, which can further define the scope and specifics of compliance, including exemptions and thresholds for different classes of goods and users.

Key Provisions

The Excise Tariff (No. 2) 1956 Act, as referenced in section 1, provides for amendments to the existing Excise Tariff, specifically relating to duties of excise on goods manufactured or produced in Australia. Section 2 of the Act makes amendments to the Schedule of the Principal Act, which is the Excise Tariff 1921–1953 as amended by the Excise Tariff 1956. The most notable change in this Act involves the imposition of duties of excise on certain goods as detailed in the amended Schedule. The time of imposition of these duties, as outlined in section 3, is specified as the seventeenth day of May, 1956, at five o'clock in the forenoon, Australian Capital Territory time. The obligations imposed by the Act on parties or entities it governs include compliance with the amended excise duties as stipulated in the Schedule. Manufacturers and producers must adhere to the new rates and conditions for goods manufactured or produced after the specified date. Furthermore, for goods produced prior to the effective date of the Act, if they were under Customs control, Excise supervision, or in the possession of a manufacturer without prior excise duty payment, the new duties apply. This is clarified in section 4(a) and (b) of the Act. In terms of penalties and consequences for non-compliance, the Act itself does not explicitly outline specific offences or penalties. However, under Australian law, failure to comply with excise duties can result in significant financial penalties. For example, the Excise Act 1901 (Cth) provides for penalties for evasion of excise duty, which can include fines up to 10,000 penalty units or imprisonment for up to five years, or both, for individuals, and higher penalties for body corporates. Additionally, civil consequences may include the confiscation of goods and legal action for restitution. The exact penalties and enforcement mechanisms are typically detailed in related legislation and administrative guidelines.