Excise Tariff (No. 3) 1956

Overview

The Excise Tariff (No. 3) 1956 was enacted to amend the existing excise duties, specifically addressing the imposition of duties on certain goods manufactured or produced within Australia. This Act was introduced to fill a gap in the existing excise framework by updating the rates and categories of goods subject to excise, thereby ensuring the continued generation of revenue for the Commonwealth. Enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, the policy objective of this legislation was to impose and adjust excise duties on various goods, including newly introduced items like cathode ray tubes, to meet the fiscal needs of the government. The Excise Tariff (No. 3) 1956 aimed to streamline and modernise the excise duty structure, reflecting the evolving nature of goods and industries within Australia at the time.

Scope and Application

The Excise Tariff (No. 3) 1956 applies to goods manufactured or produced in Australia after the specified imposition date of 31 August 1956, as well as to goods produced prior to this date that were under Customs control, Excise supervision, or in the possession of a manufacturer and for which no Excise duty had been paid. The Act imposes duties on specific goods, including a new item, cathode ray tubes (picture tubes) used in television receiving sets, with a duty rate of £7 per unit. The Act extends across the Commonwealth of Australia, ensuring that the Excise duties apply uniformly across all states and territories. It is noteworthy that this legislation amends previous Excise Tariff Acts, integrating and superseding them into the Excise Tariff 1921–1956, thereby providing a comprehensive framework for Excise duties. The Act does not specify any exclusions, exemptions, or thresholds within its text, though it may be subject to further clarification or modification through subordinate instruments.

Key Provisions

The Excise Tariff (No. 3) 1956 (the Act) amends the existing Excise Tariff 1921–1953 (referred to as the Principal Act in section 1(2)) by imposing new excise duties on specified goods. The Principal Act, as amended by this Act, will be referred to as the Excise Tariff 1921–1956 (section 1(3)). The amendments are detailed in the Schedule to the Act, which modifies the Principal Act's Schedule to include new duties (section 2). The duties are imposed from 31 August 1956, as specified in section 3. The excise duty specified in the Schedule to the Act (section 4) applies to goods manufactured or produced in Australia after the duty is deemed to have been imposed, as well as to goods that were manufactured or produced in Australia before the duty imposition but were not subject to excise duty at that time. The Act imposes excise duties on certain goods, including cathode ray tubes (picture tubes) used in television receiving sets, at a rate of £7 per item (Schedule, item 21). These duties must be paid on goods manufactured or produced in Australia after the imposition date and on goods produced before this date but not previously subject to excise duty (section 4). The obligations under the Act require manufacturers and producers to ensure that the appropriate excise duty is charged and paid on the specified goods. Any goods subject to the duty must be accounted for and the duty must be collected as per the Act’s provisions. Failure to comply with the excise duty requirements may result in legal consequences. While the Act does not explicitly detail penalties, general principles of tax law in Australia apply, which could include fines or prosecution for non-compliance. The specific penalties for breaching excise duty obligations are not stated in the Act but can be found in other relevant legislation, such as the Excise Act 1901, which might include substantial fines or imprisonment depending on the severity and intent of the breach.