Excise Tariff (No. 2) 1968

Overview

The Excise Tariff (No. 2) 1968 was enacted to amend the existing Excise Tariff and impose duties of excise on specific goods, including coal, manufactured or produced in Australia. This Act was assented to on 31 October 1968 by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The purpose of this legislation was to update the excise duties in accordance with the schedule, ensuring that the duties were charged and collected for the use of the Commonwealth. The Act came into operation on 1 November 1968, and it amended the Excise Tariff 1921-1967 by imposing new duties on goods, including coal, produced in Australia from that date onwards, and on certain goods that were in production or stock before the commencement date but had not yet been subject to excise duty. This legislative update was necessary to reflect changes in economic and fiscal policy, aiming to generate revenue for the Commonwealth through the imposition of excise duties on specific goods.

Scope and Application

The Excise Tariff (No. 2) 1968 Act imposes duties of excise on goods manufactured or produced in Australia. Specifically, it imposes excise duties on goods dutiable under the amended Excise Tariff 1921-1968 Schedule, with a particular focus on coal not owned by a State. The Act applies to goods manufactured or produced in Australia on or after the commencement date of 1 November 1968, as well as to goods manufactured or produced before this date but subject to certain conditions, such as being under Customs control or Excise supervision, or being in the possession of a manufacturer or producer, provided no excise duty has been paid on them. The duties are payable to the Commonwealth and are collected for the benefit of the Crown. The Act does not specify any exclusions or exemptions, and its application can be further defined or modified through subordinate instruments, such as regulations or by-laws, as indicated by the reference to Departmental By-laws in the Schedule.

Key Provisions

The Excise Tariff (No. 2) 1968 primarily concerns the amendment of the Excise Tariff 1921-1967, updating it to the Excise Tariff 1921-1968. Section 3 of the Act modifies the schedule of the Principal Act by omitting item 20 and inserting a new item 20. This new item imposes a duty of excise on coal, not being coal the property of a state, at a rate of $0.044 per ton. Section 4 specifies that these duties of excise are to be charged, collected, and paid to the Commonwealth for the use of the Queen. This applies to coal manufactured or produced in Australia on or after the date of the Act's commencement, as well as to coal manufactured or produced before this date but still subject to certain conditions, such as being under the control of Customs or Excise supervision, or in the possession of a manufacturer or producer, and on which no duty has been paid. The Act imposes specific obligations on parties involved in the production, manufacturing, or possession of coal in Australia. Manufacturers, producers, and holders of coal must ensure that excise duties are paid on applicable goods as per the amended schedule. For coal produced before the Act's commencement date, any party still in possession of such coal, under Customs control, Excise supervision, or in the custody of a producer, must pay the excise duty if it has not already been paid. Additionally, the Act mandates that the excise duties be paid to the Commonwealth for the use of the Queen, as outlined in Section 4. Failure to comply with the provisions of this Act may result in significant legal consequences. Section 118 of the Principal Act, which remains applicable unless modified by this Act, stipulates that any person who contravenes any provision of the Excise Tariff or the regulations made under it is liable to a penalty. The maximum penalty for such offences can be substantial, depending on the severity of the breach. The specific penalties are detailed in the Excise Tariff 1921-1967, which continues to apply unless altered by this Act. These penalties are intended to ensure compliance with the excise duties imposed by the legislation.