Excise Tariff (No. 2) 1961

Overview

The Excise Tariff (No. 2) Act 1961 was enacted to amend the existing excise duties as set out in the Excise Tariff 1921-1960. This Act was introduced to address the need for updating and refining the excise duties on certain goods manufactured or produced within Australia. The Act was passed by the Queen in Right of the Commonwealth of Australia, as represented by the Parliament. The primary policy objective of the Act is to impose duties of excise on specific goods as outlined in the amended schedule, thereby ensuring the collection of appropriate revenue for the Commonwealth. The Act effectively aligns with the broader fiscal policy of the government by adjusting excise duties to reflect changes in economic conditions and the production landscape.

Scope and Application

The Excise Tariff (No. 2) 1961 Act amends the Excise Tariff 1921-1960, imposing duties of Excise on specific goods manufactured or produced in Australia. This Act applies to goods that are dutiable under the amended Schedule of the Principal Act and were manufactured or produced after the Act's commencement on 16 August 1961. It also applies to certain goods manufactured or produced before this date that were under Customs control, Excise supervision, or in the possession of a manufacturer or producer, and for which no Excise duty had been paid. The duties are collected for the benefit of the Commonwealth. The Act imposes different rates of duty on gasoline and mineral turpentine, depending on their intended use and origin, with exemptions for certain domestically produced shale spirit. The Act's application may be further defined and extended through subordinate instruments.

Key Provisions

The Excise Tariff (No. 2) 1961 primarily focuses on the imposition and amendment of duties on various goods manufactured or produced within Australia. Section 1(1) states that this Act may be cited as the Excise Tariff (No. 2) 1961. The Act references the Excise Tariff 1921-1960, which has been amended by the Excise Tariff 1961, and the combined legislation is referred to as the Excise Tariff 1921-1961. This Act came into operation on 16 August 1961 as per Section 2. Section 3 amends the Schedule of the Principal Act, which details the specific duties imposed on various goods. Section 4 outlines the scope of goods subject to the duties of Excise imposed by this Act, including those manufactured or produced in Australia after the Act's commencement and those that were under control or supervision at the time of commencement but on which duty had not yet been paid. The obligations imposed by the Act require manufacturers and producers to ensure that the duties of Excise are charged, collected, and paid to the use of the Queen for the purposes of the Commonwealth. This includes compliance with the duties on goods specified in the amended Schedule. For instance, manufacturers and producers must be aware of the specific rates of duty applicable to their products, such as gasoline and other petroleum or shale spirit, as detailed in the Schedule. Any goods manufactured or produced before the Act's commencement that were under Customs control, Excise supervision, or in the possession of the manufacturer or producer at the time must also be subjected to the duties if they had not been previously taxed. Failure to comply with the provisions of this Act can result in significant legal consequences. The Act does not explicitly state offences, penalties, or civil/criminal consequences for breaches, but it is understood that non-compliance with excise duties can lead to financial penalties, legal action, and potential imprisonment. The specific penalties for such breaches would typically be determined under the broader framework of the Excise Act 1901, which may include fines and imprisonment depending on the severity and frequency of the breach.