Excise Tariff (No. 2)
No. 82 of 1967
An Act to vary the Rates of Excise Duty on Canned Fruit.
[Assented to 8 November 1967]
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) 1967.
(2.) The Excise Tariff 1921–1965, as amended by the Excise Tariff 1967, is in this Act referred to as the Principal Act.
(3.) Section 1 of the Excise Tariff 1967 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1967.
Commencement.
2.—(1.) Section 1 of this Act and this section shall come into operation on the day on which this Act receives the Royal Assent.
(2.) The remaining provisions of this Act shall be deemed to have come into operation on the seventeenth day of March, One thousand nine hundred and sixty-seven.
Amendment of Tariff.
3. 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.
4. 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 as set out in the Schedule to this Act and manufactured or produced in Australia on or after the date on which this section 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 date, being goods—
(i) that on that date 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 date.
THE SCHEDULE Section 3.
Amendment of the Schedule to the Principal Act
Omit item 22, insert 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 | $0.0375 |
Where the pack exceeds 5 ounces but does not exceed 11 ounces per dozen containers | $0.075 |
Where the pack exceeds 11 ounces but does not exceed 17 ounces per dozen containers | $0.15 |
Where the pack exceeds 17 ounces but does not exceed 24 ounces per dozen containers | $0.225 |
Where the pack exceeds 24 ounces................per dozen containers | $0.30 |
And, in addition, for each 16 ounces or part of 16 ounces by which the pack exceeds 31 ounces per dozen containers | $0.15”. |
Overview
The Excise Tariff (No. 2) 1967 was enacted to amend the rates of excise duty on canned fruit, addressing the need to update the taxation on specific goods to reflect changes in the market or production costs. This Act was introduced by the Australian Parliament and received Royal Assent on 8 November 1967. The Excise Tariff (No. 2) 1967 amends the Excise Tariff 1921–1965, updating the rates for canned fruit and ensuring that the duties of excise are imposed as per the amended schedule. The policy objective of this Act is to adjust the excise duties in a manner that aligns with the economic and fiscal policies of the Commonwealth.
Scope and Application
The Excise Tariff (No. 2) 1967 is an Act that amends the Excise Tariff 1921–1965 to adjust the rates of excise duty on canned fruit. This Act applies to all goods that are dutiable under the amended Schedule of the Principal Act, specifically canned peaches, pears, apricots, and mixed fruit with at least 55% of specified fruits, and these goods must be manufactured or produced in Australia on or after the date this section is deemed to have come into operation. The Act applies to any such goods manufactured or produced in Australia before the specified date, provided they were under Customs control, Excise supervision, or in the possession of a manufacturer or producer, and on which no excise duty had been paid before that date. The Act imposes duties of excise in accordance with the amended Schedule, collected and paid to the Commonwealth. The Act has a national jurisdictional reach as it is an Act of the Commonwealth of Australia and extends its application through subordinate instruments as outlined in the amended Schedule.
Key Provisions
The Excise Tariff (No. 2) 1967 (section 1) is an Act that varies the rates of excise duty on canned fruit. This Act amends the Excise Tariff 1921–1965, referred to as the Principal Act, by adjusting the rates of duty on canned fruit as outlined in the Schedule. The Act also modifies section 1 of the Excise Tariff 1967 by removing subsection (3). The amendments made by this Act mean that the Principal Act, as amended, may now be cited as the Excise Tariff 1921–1967 (section 1(3)).
The Act commences with section 1 and section 2 coming into operation on the day the Act receives Royal Assent, while the remaining provisions are deemed to have come into operation on 17 March 1967 (section 2). The principal change introduced by this Act is the amendment of the Schedule to the Principal Act, which imposes new duties of excise on canned fruit produced in Australia (section 3). These duties are to be charged, collected, and paid to the use of the Queen for the purposes of the Commonwealth (section 4). The duty applies to canned fruit manufactured or produced in Australia on or after the date the Act is deemed to have come into operation, as well as to certain goods that were in the possession of manufacturers or producers on that date and on which no duty had been paid (section 4(a) and (b)).
The Act imposes specific obligations on manufacturers and producers of canned fruit in Australia. They must ensure that the appropriate duty of excise is charged and paid in accordance with the amended rates set out in the Schedule. This involves calculating the duty based on the weight of the canned fruit packs, with varying rates depending on the pack size (Schedule). Any person who fails to comply with these obligations may face civil or criminal consequences, including penalties for non-compliance or evasion of duty. The maximum penalties for breaches of excise duty laws can include substantial fines and, in some cases, imprisonment (not specified in the provided text but typical under Australian law). These obligations and potential consequences are essential for ensuring that the appropriate revenue is collected for the Commonwealth and that the law is upheld.