Excise Tariff (No. 2)
No. 33 of 1969
An Act to reduce the Rates of Excise Duty on Canned Fruit.
[Assented to 9 June 1969]
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) 1969.
(2.) The Excise Tariff 1921-1968, as amended by the Excise Tariff 1969, is in this Act referred to as the Principal Act.
(3.) Section 1 of the Excise Tariff 1969 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1969.
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 twenty-eighth day of March, One thousand nine hundred and sixty-nine.
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 not less than fifty-five per centum of the fruit content of which consists of one or more of the following fruits, that is to say, peaches, pears or apricots | |
Where the pack does not exceed 5 ounces........ | per dozen containers | $0.00625 |
Where the pack exceeds 5 ounces but does not exceed 11 ounces | | |
| per dozen containers | $0.0125 |
Where the pack exceeds 11 ounces but does not exceed 17 ounces | | |
| per dozen containers | $0.025 |
Where the pack exceeds 17 ounces but does not exceed 24 ounces | | |
| per dozen containers | $0.0375 |
Where the pack exceeds 24 ounces............ | per dozen containers | $0.05 |
And, in addition, for each 16 ounces or part of 16 ounces by which the pack exceeds 31 ounces | | |
| per dozen containers | $0.025”. |
Overview
The Excise Tariff (No. 2) 1969, enacted by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, aims to address the rates of excise duty on canned fruit. This Act amends the Excise Tariff 1921-1968, which is referred to as the Principal Act, by reducing the excise duty on specified canned fruits. The objective is to adjust the excise rates as per the schedule outlined in the Act, affecting canned peaches, pears, apricots, and mixed fruit, with varying rates based on the pack size. The amendments to the tariff and the imposition of duties are intended to take effect from specific dates, with certain provisions commencing upon the Act's receipt of Royal Assent and others on a later specified date.
Scope and Application
The Excise Tariff (No. 2) 1969 is an Australian legislative Act that pertains specifically to the reduction of excise duty rates on canned fruit. This Act amends the Excise Tariff 1921-1968 and is effective from the date of Royal Assent for its initial sections and from 28 March 1969 for the remaining provisions. It applies to goods manufactured or produced in Australia, specifically targeting canned fruit such as peaches, pears, apricots, and mixed fruit that predominantly includes these fruits. The Act imposes duties of excise on these goods as outlined in the amended Schedule of the Principal Act, with varying rates based on the weight of the canned fruit packs. This legislation applies to all manufacturers and producers of canned fruit in Australia, as well as goods that were under customs control, excise supervision, or in the possession of manufacturers before the specified date, provided no excise duty had been previously paid. The Act’s scope is confined to excise duties on canned fruit and does not extend to other goods or industries unless explicitly mentioned in subordinate instruments or subsequent amendments.
Key Provisions
The Excise Tariff (No. 2) 1969 (section 1) provides the framework for reducing excise duty rates on canned fruit in Australia. This Act is an amendment to the Excise Tariff 1921-1968, and it specifically modifies the rates for canned peaches, pears, apricots, and mixed fruit. The changes are detailed in the Schedule to the Act, which replaces and updates the corresponding item in the Principal Act. The Excise Tariff (No. 2) 1969 itself comes into effect on the day it receives Royal Assent, while the amended tariff rates outlined in the Schedule apply from 28 March 1969.
The Excise Tariff (No. 2) 1969 imposes several obligations on manufacturers and producers of canned fruit. These entities must adhere to the new excise duty rates as set out in the amended Schedule. Specifically, they are required to charge, collect, and pay the duties of Excise to the Commonwealth. These duties apply to goods manufactured or produced in Australia on or after the specified commencement date, as well as to goods that were under Customs control, Excise supervision, or in the possession of a manufacturer or producer on that date, provided no excise duty had been paid previously.
Failure to comply with the Excise Tariff (No. 2) 1969 can lead to various penalties and consequences. While the Act does not explicitly detail these in the provided text, it is common for breaches of excise duty regulations to result in financial penalties, as well as potential criminal charges in severe cases. The specifics of such penalties would typically be outlined in the principal Excise Act or related legislation, but the implications can include fines and imprisonment for deliberate non-compliance or evasion of duties.