Excise Tariff (No. 2) 1959

Overview

The Excise Tariff (No. 2) Act 1959 was enacted to amend existing duties of excise as outlined in the Excise Tariff 1921–1958, thereby updating the tariff to reflect current economic and fiscal policies. This Act was introduced to address the need for adjustments in excise duties to better align with the economic environment and government revenue requirements of the time. The Excise Tariff (No. 2) Act 1959 was passed by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, with the policy objective of imposing specific duties of excise on certain goods manufactured or produced in Australia, thereby ensuring these goods contribute appropriately to Commonwealth revenue. The Act sought to make precise amendments to the existing tariff schedule to reflect changes in duty rates on specific goods, such as coal, ensuring they are collected and paid to the use of the Queen for the purposes of the Commonwealth.

Scope and Application

The Excise Tariff (No. 2) 1959 applies to goods manufactured or produced in Australia, specifically targeting coal that is not the property of a State, as prescribed by departmental by-laws. The duties of excise imposed by this Act apply to goods manufactured or produced in Australia after the time the duty is deemed to have been imposed, as well as to those goods that were produced prior to this time and were under customs control, excise supervision, or in the possession of the manufacturer with no excise duty previously paid. The Act extends to the entire Commonwealth of Australia and imposes duties on these goods to be charged, collected, and paid to the use of the Queen for the purposes of the Commonwealth. The duty rate specified for coal is five pence per ton. The Act does not provide for exclusions or exemptions within the text, though it is understood that state-owned coal is not subject to the duty. The application and scope of the Act may be further defined or extended through subordinate instruments, though these are not explicitly detailed in the primary text of the Act.

Key Provisions

The Excise Tariff (No. 2) 1959 (Act No. 65 of 1959) introduces specific amendments to the Excise Tariff 1921–1958, referred to as the Principal Act. The principal amendments are outlined in the Schedule to this Act, which details the new rates of duty on various goods, including coal. The Act mandates that the time of imposition of the excise duties is set for the first day of September 1959, at 5 o’clock in the morning, according to the standard time in the Australian Capital Territory. This timing is crucial as it marks the point from which the duties specified in the amended Schedule are deemed to have been imposed and will be charged, collected, and paid to the Queen for the purposes of the Commonwealth. Under the Act, the excise duties apply to all goods manufactured or produced in Australia after the specified date of imposition, as well as to those goods that were produced before this date but were either under Customs control, subject to Excise supervision, or in the possession of a manufacturer without any excise duty having been paid. The duty on coal, as prescribed by Departmental By-laws, is set at five shillings per ton. This duty applies to coal that is not the property of a State. The obligations imposed by the Act on the parties it governs include ensuring that any goods manufactured or produced after the date of imposition are subject to the new duty rates and that any previously untaxed goods meeting the specified criteria are now subject to excise. Failure to comply with the requirements of this Act may result in civil or criminal penalties. While the specific penalties are not detailed within the Act itself, under the general provisions of the Excise Act 1901, breaches can lead to significant financial penalties and, in severe cases, criminal prosecution. The penalties for non-compliance can vary, but they may include substantial fines and potential imprisonment, depending on the nature and severity of the offence.