Excise Tariff (No. 3) 1959

Overview

The Excise Tariff (No. 3) Act 1959 was enacted to amend the Excise Tariff 1921–1958 and introduce new duties of excise on specific goods. This legislation was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, aiming to refine the existing framework governing excise duties. The policy objective was to adjust the rates and classifications of exciseable goods to better align with economic and industrial changes occurring at the time, ensuring that the revenue generated from excise duties was effectively managed and responsive to market conditions. The Act updates the previous Excise Tariff to reflect changes in the types of goods subject to excise and the rates applicable to them, thus addressing the need for a more precise and updated regulatory structure for excise duties.

Scope and Application

The Excise Tariff (No. 3) 1959 Act applies to goods that are manufactured or produced in Australia, specifically targeting goods that are subject to duties of Excise as specified in the amended Schedule of the Excise Tariff 1921–1959. These duties are imposed on certain petroleum and shale products, mineral turpentine, coal tar and coke oven distillates, aromatic hydrocarbons, light oils, and kerosine. The Act imposes a duty on these goods based on their production date and status, including those that were manufactured before the duties were imposed but were under Customs control, Excise supervision, or in the possession of a manufacturer without prior Excise duty payment. The Act operates under Commonwealth jurisdiction, meaning it applies across the entire nation. There are no explicit exclusions or exemptions mentioned within the text of the Act, though the duties vary depending on the origin and use of the goods. The application of this Act may be extended or restricted through subordinate instruments, which would provide further clarification on specific implementation details.

Key Provisions

The Excise Tariff (No. 3) 1959 primarily deals with the amendment of the existing Excise Tariff (section 2) and the imposition of new excise duties on specific goods (section 4). The Act amends the Schedule to the Principal Act, specifically detailing the rate of duty for various petroleum and shale products (Schedule, Articles 11). These duties are imposed on goods manufactured or produced in Australia after the specified date and time, as well as on certain pre-existing goods (section 4(a) and (b)). The Act imposes obligations on parties or entities involved in the manufacture or production of goods subject to excise duties. Manufacturers and producers must ensure that excise duties are paid on goods manufactured or produced after the date and time of imposition (section 4(a)). Additionally, for goods manufactured or produced before this date and time, any duties owing must be settled (section 4(b)). This includes goods that were under customs control, excise supervision, or in the possession of the manufacturer at the time of duty imposition. Breaches of the Excise Tariff (No. 3) 1959 can result in both civil and criminal consequences. Failure to pay the imposed duties of excise as required by the Act can lead to civil penalties, including fines. Under section 16 of the Excise Act 1901, the maximum penalty for evading excise duty is a fine of up to 5,000 penalty units or imprisonment for up to five years, or both, for individuals. For corporate entities, the maximum penalty can be significantly higher, reaching up to 50,000 penalty units. These penalties underscore the importance of compliance with the Act's provisions regarding excise duties.