Excise Tariff (No. 2) 1973

Overview

The Excise Tariff (No. 2) 1973 was enacted to address the need for a legislative amendment that exempts beer produced for non-commercial purposes from duties of excise. This Act was introduced by the Parliament of Australia and received Royal Assent on 18 April 1973. The primary objective of this Act was to modify the Excise Tariff 1921–1972, as amended by the Excise Tariff 1973, by adding a specific exemption for certain types of beer. This amendment was intended to alleviate the financial burden on individuals or entities producing beer for personal or small-scale, non-commercial use while maintaining the existing excise duties on commercially produced beer. The Act came into operation on the same day it received Royal Assent.

Scope and Application

The Excise Tariff (No. 2) 1973 applies to all goods subject to duties of Excise as set out in the amended Schedule of the Excise Tariff 1921–1972, particularly focusing on beer produced for non-commercial purposes. The Act imposes duties of Excise on all goods manufactured or produced in Australia on or after the date of Royal Assent, as well as on goods that were produced before this date but were under Customs control, Excise supervision, in the possession of a manufacturer, or in stock at the time the Act came into operation, provided no Excise duty has been paid on these goods prior to the Act's commencement. The Act specifically defines beer as any fermented liquor brewed from a mash, containing hops or other bitters, but excludes liquor with less than 1.15 per centum by volume of alcohol. The duty rate for beer, excluding that produced for non-commercial purposes, is set at $0.252778 per litre. This Act's amendments and duties are applicable nationally across Australia, administered under the overarching framework of the Excise Tariff 1921–1973, and may be further extended or restricted through subordinate instruments.

Key Provisions

The Excise Tariff (No. 2) 1973 (section 1) is an Act that modifies the Excise Tariff 1921–1972 by exempting certain types of beer from excise duties. This Act, once it receives Royal Assent, will come into operation on that very day (section 2). The main operative section is section 3, which amends the Schedule of the Principal Act by defining 'beer' more specifically and adjusting the excise duty rate for beer produced for non-commercial purposes. The excise duty for such beer is set at $0.252778 per litre, as outlined in the Schedule. The Excise Tariff (No. 2) 1973 imposes certain obligations and requirements on parties involved in the manufacture or production of beer in Australia. Specifically, it requires that excise duties be charged, collected, and paid on all beer manufactured or produced in Australia, both before and after the Act comes into force, unless the beer is produced for non-commercial purposes (section 4). For beer that is subject to the control of Customs or under excise supervision, or in the possession of a manufacturer or producer on the date the Act comes into operation, excise duties must be paid if they have not been paid before that date. The Excise Tariff (No. 2) 1973 does not explicitly state any offences, penalties, or civil/criminal consequences for breach. However, under general Australian law, failure to comply with excise duty obligations can lead to significant penalties. These can include fines and, in serious cases, imprisonment. The maximum penalties for such breaches are not specified in this Act but can be found in the broader excise legislation, which may include substantial fines and/or imprisonment terms depending on the severity of the offence.