EXCISE TARIFF (No. 3).
No. 65 of 1939.
An Act relating to Duties of Excise.
[Assented to 15th December, 1939.]
BE it enacted by the King’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. 3) 1939.
(2.) Section one of the Excise Tariff (No. 2) 1939 is amended by omitting sub-section (4.).
(3.) The Excise Tariff 1921–1938, as amended by the Excise Tariff 1939, and by the Excise Tariff (No. 2) 1939, is in this Act referred to as the Principal Act.
(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1939.
Amendment of Tariff.
2. The Schedule to the Principal Act is amended as set out in the Schedule to this Act, and duties of Excise are hereby imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time of imposition of duties of Excise.
3. The time of the imposition of the duties of Excise imposed by this Act is the first day of December, One thousand nine hundred and thirty-nine, at nine o’clock in the forenoon, reckoned according to standard time in the Australian Capital Territory, and this Act shall be deemed to have come into operation at that time.
Duties of Excise.
4. The duties of Excise specified in the Schedule to this Act are hereby imposed in accordance with that Schedule, as from the time of the imposition of those duties, and those duties shall be deemed to have been imposed at that time, and shall be charged, collected and paid to the use of the King for the purposes of the Commonwealth, on the following goods, namely:—
(a) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia after the time when those duties are deemed to have been imposed; and
(b) all goods dutiable under the Schedule to this Act and manufactured or produced in Australia before the time when those duties are deemed to have been imposed, and which were at that time subject to the control of the Customs, or to Excise supervision, or in the stock, custody or possession of, or belonging to, any distiller or manufacturer thereof, and on which no duty of Excise had been paid before the time when those duties are deemed to have been imposed.
THE SCHEDULE. Sec. 2.
AMENDMENT OF THE SCHEDULE TO THE PRINCIPAL ACT.
EXCISE DUTIES.
Articles. | Rate of Duty. |
1. By adding a new paragraph (3) to sub-item (a) (third time occurring) as follows:— | |
“(3) Produced by National Oil Proprietary Limited from shale mined on the land described in the First Part of the Fourth Schedule to the Agreement (a copy of which is set forth in the Schedule to the National Oil Proprietary Limited Agreement Act 1937) as read and construed in the manner provided by the Agreement made on the 25th October, 1939, between the parties to the first-mentioned Agreement— | |
(a) For each gallon not exceeding 10,000,000 gallons in each year commencing on the first day of January | 1d. |
(b) For each gallon exceeding 10,000,000 gallons in each year commencing on the first day of January | 6½d.” |
Overview
The Excise Tariff (No. 3) 1939 Act was enacted by the Parliament of Australia on 15th December 1939 to address the need for amendments to the existing excise duties as outlined in the Excise Tariff 1921–1938. This Act serves to refine and update the excise duty rates on specific goods as set out in the amended schedule, ensuring that the fiscal framework remains current and applicable to the manufacturing and production activities within Australia. The policy objective of this Act is to impose duties of excise on certain goods manufactured or produced in Australia, effective from the specified date, for the purposes of revenue generation for the Commonwealth.
The Act amends the Excise Tariff 1921–1938, referred to as the Principal Act, by modifying the schedule to reflect the new rates of duty, particularly for goods produced by National Oil Proprietary Limited from shale mined under specific conditions. The duties imposed are to be collected and paid to the King for the use of the Commonwealth. This legislative action ensures that the excise duties are aligned with the current economic and industrial conditions, maintaining the fiscal policy's effectiveness and relevance.
Scope and Application
The Excise Tariff (No. 3) 1939 Act applies to duties of excise imposed on goods manufactured or produced in Australia, specifically targeting certain articles produced by National Oil Proprietary Limited from shale mined on designated land, as outlined in the Agreement made on October 25, 1939. This Act is a Commonwealth legislation and therefore has a national reach across Australia. It specifically imposes duties on goods manufactured or produced in Australia after the time these duties are deemed to have been imposed, as well as on goods produced before this time if they were under Customs control, Excise supervision, or in the possession of distillers or manufacturers without prior excise duty payment. The Act modifies the Excise Tariff 1921–1938, referred to as the Principal Act, and the amended tariff is cited as the Excise Tariff 1921–1939. The imposition of duties under this Act is scheduled to commence on the first day of December 1939. This Act extends its application through amendments to the Schedule of the Principal Act, which details the specific excise duties.
Key Provisions
The Excise Tariff (No. 3) 1939 Act introduces specific duties of excise on certain goods, as detailed in the Schedule to the Act. It amends the existing Excise Tariff by imposing new duties on goods manufactured or produced in Australia after the effective date of the Act, as well as on goods produced before this date but still under the control of Customs, Excise supervision, or in the possession of distillers or manufacturers, where no excise duty has been paid. This Act is a direct amendment to the Principal Act, referred to as the Excise Tariff 1921–1939, and it specifies the rate of duty imposed on certain articles, such as those produced by National Oil Proprietary Limited from shale mined in a particular area.
Entities and individuals involved in the manufacture or production of goods subject to these excise duties must ensure compliance with the provisions of this Act. This includes paying the specified duties on goods produced in Australia after the effective date, as well as on goods produced before this date that have not yet been subject to duty. The duties are to be collected and paid to the Commonwealth for its use. The obligation to pay the duty falls on the producer or manufacturer of the goods, and they must ensure that any goods produced and not yet subject to duty are appropriately accounted for and taxed.
Failure to comply with the provisions of the Excise Tariff (No. 3) 1939 Act can result in civil and criminal consequences. The penalties for non-compliance can include fines and, in severe cases, imprisonment. The exact penalties are not specified within the Act itself but would typically be determined under the broader legislative framework governing excise duties in Australia. These penalties serve as a deterrent against evasion and non-compliance, ensuring that the Commonwealth's revenue is adequately protected.