EXCISE TARIFF (No. 2).
No. 91 of 1963.
An Act relating to Duties of Excise.
[Assented to 31st October, 1963.]
BE it enacted by the Queen’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) 1963.
(2.) The Excise Tariff 1921–1962, as amended by the Excise Tariff 1963, is in this Act referred to as the Principal Act.
(3.) Section one of the Excise Tariff 1963 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1963.
Commencement.
2. This Act shall be deemed to have come into operation on the thirtieth day of October, One thousand nine hundred and sixty-three.
Incorporation.
3. Section two of the Principal Act is amended by inserting after the words “the Coal Excise Act 1949” the words “, the Canned Fruit Excise Act 1963”.
Amendments of Tariff.
4. The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.
Goods subject to duties of Excise imposed by this Act.
5. The duties of Excise imposed by this Act shall be charged, collected and paid to the use of the Queen for the purposes of the Commonwealth—
(a) on all goods dutiable under the Schedule to the Principal Act as amended by the Schedule to this Act and manufactured or produced in Australia after the time at which this Act is deemed to have come into operation; and
(b) on all goods dutiable under the Schedule to the Principal Act as so amended and manufactured or produced in Australia before that time, being goods—
(i) that 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 belonged to, a manufacturer or producer of the goods; and
(ii) on which no duty of Excise had been paid before that time.
THE SCHEDULE. Section 4.
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AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.
By adding at the end of the Prefatory Notes the following Prefatory Notes:—
“‘Canned fruit’ means fruit preserved by sterilization and enclosed (with or without syrup, water or other liquid) in an air-tight container, not being goods known as ‘fruit pulp’, ‘solid pack’ or ‘pie pack’.
“A reference to the pack in relation to canned fruit shall be read as a reference to the weight of the contents of the container in which the fruit is enclosed.”.
Articles. | Rate of Duty. |
By inserting after item 21 the following item:— “22. Canned fruit, being— (a) canned peaches; (b) canned pears; (c) canned apricots; or (d) canned mixed fruit having a fruit content not less than fifty-five per centum of which consists of one or more of the fruits specified above. Where the pack does not exceed 5 ounces------------per dozen containers | 3d. |
Where the pack exceeds 5 ounces but does not exceed 11 ounces per dozen containers | 6d. |
Where the pack exceeds 11 ounces but does not exceed 17 ounces per dozen containers | 1s. |
Where the pack exceeds 17 ounces but does not exceed 24 ounces per dozen containers | 1s. 6d. |
Where the pack exceeds 24 ounces-----------------per dozen containers | 2s. |
And, in addition, for each 14 ounces or part of 14 ounces by which the pack exceeds 31 ounces per dozen containers | 10d.” |
Overview
The Excise Tariff (No. 2) 1963, enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, addresses the need for updated excise duties on specific goods. This Act amended the existing Excise Tariff 1921–1962, introducing new duties on canned fruit as well as modifying existing duties. The purpose of this Act is to impose excise duties on goods manufactured or produced in Australia, aligning with the broader policy objective of regulating and generating revenue from specific manufactured goods. The Act was designed to ensure that the excise duties imposed would be applicable to goods produced both before and after the Act's commencement, thus providing a comprehensive update to the existing tariff structure.
Scope and Application
The Excise Tariff (No. 2) 1963 is an Act of the Commonwealth of Australia that imposes duties of excise on goods manufactured or produced in Australia. This Act amends the Excise Tariff 1921–1962 by imposing additional duties on canned fruit, including canned peaches, pears, apricots, and mixed fruit with a specified fruit content. The Act applies to goods that are manufactured or produced in Australia after it came into operation on 30 October 1963, and also to goods produced before this date that were under customs control, excise supervision, or in the possession of a manufacturer or producer, provided no duty of excise had been paid on them. The Act does not specify any exclusions, exemptions, or thresholds, and its application is not extended or restricted by subordinate instruments. The duties imposed by the Act are for the use of the Commonwealth and are intended to be collected and paid to the Queen.
Key Provisions
The Excise Tariff (No. 2) 1963 primarily amends the existing Excise Tariff by introducing new duties on canned fruit (section 4). This Act imposes excise duties on canned fruit manufactured or produced in Australia after its commencement on 30th October 1963 (section 5(a)), as well as on canned fruit that was produced before the Act's commencement but was under the control of Customs, Excise supervision, or in the possession of a manufacturer or producer, and on which no excise duty had been paid (section 5(b)). The amended duties are detailed in the Schedule, with specific rates based on the weight of the canned fruit.
The Act requires manufacturers and producers of canned fruit to register and pay the appropriate excise duty on goods produced or manufactured after the Act's commencement date (section 5). For goods produced before the Act's commencement, if they were under the control of Customs, Excise supervision, or in the possession of a manufacturer or producer, and no excise duty had been paid, these goods must also be registered and the duty paid. The Act specifies the types of canned fruit subject to duty, including canned peaches, pears, apricots, and mixed fruit with a minimum fruit content of 55% of the specified fruits (Schedule, item 22). The duty rates vary depending on the weight of the contents of the container, ranging from 3 pence to 2 shillings and 6 pence per dozen containers.
Failure to comply with the requirements of the Excise Tariff (No. 2) 1963 can result in significant legal consequences. Under the Excise Act 1901, failure to pay the appropriate excise duty is an offence, which may lead to criminal charges. The penalties for such offences can include substantial fines, and in severe cases, imprisonment. The exact penalties are not specified in this particular Act but are outlined in the Excise Act 1901. Furthermore, any person who fails to register or pay the required excise duty may also face civil penalties, including the payment of the unpaid duty along with interest and any additional fines imposed by the court.