Excise Tariff (Petroleum) Amendment Act 1982

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Excise Tariff (Petroleum) Amendment Act 1982

No. 45 of 1982

 

An Act to amend the Excise Tariff Act 1921

[Assented to 9 June 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Excise Tariff (Petroleum) Amendment Act 1982.

(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Section 3 shall be deemed to have come into operation on 1 July 1981.

(3) Section 4 shall be deemed to have come into operation on 1 January 1982.


Amendments of Tariff taking effect on 1 July 1981

3. (1) The Schedule to the Principal Act is amended—

(a) by omitting from paragraph 17 (a) (2) “$174.08” and substituting “$177.53”; and

(b) by omitting from paragraph 17 (c) (2) “$36.67” and substituting “$37.07”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 July 1981, and manufactured or produced in Australia on or after that date; and

(b) on all goods dutiable under the Schedule to the Principal Act, as amended and so in force, 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, on that date, 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.

Amendments of Tariff taking effect on 1 January 1982

4. (1) The Schedule to the Principal Act is amended—

(a) by omitting from paragraph 17 (a) (2) “$177.53” and substituting “$186.26”; and

(b) by omitting from paragraph 17 (c) (2) “$37.07” and substituting “$20.46”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 January 1982, and manufactured or produced in Australia on or after that date; and

(b) on all goods dutiable under the Schedule to the Principal Act, as amended and so in force, 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, on that date, 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.

NOTE

1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70. 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22. 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; and No. 50, 1981.

Overview

The Excise Tariff (Petroleum) Amendment Act 1982 was enacted by the Commonwealth Parliament to adjust excise duties on petroleum products, specifically to address any gaps or issues in the existing excise tariff framework concerning petroleum goods. This amendment aimed to ensure that the excise duties imposed on petroleum products remained aligned with economic and fiscal policy objectives. The Act amended the Excise Tariff Act 1921, which provides the legislative foundation for imposing and collecting excise duties on various goods, including petroleum products. The Excise Tariff (Petroleum) Amendment Act 1982 was designed to fine-tune the rates of excise duty to reflect changes in market conditions, production costs, and government fiscal policies. The objective was to maintain a balanced approach to revenue generation while also considering the economic impact on industries and consumers involved in the petroleum sector.

Scope and Application

The Excise Tariff (Petroleum) Amendment Act 1982 amends the Excise Tariff Act 1921 to adjust excise duties on petroleum products manufactured or produced in Australia. The changes introduced by this Act are designed to affect the financial obligations of entities involved in the production and manufacturing of petroleum products. The amendments apply to entities that manufacture or produce these goods in Australia, ensuring that the revised duty rates are incorporated into the pricing and taxation frameworks of these industries. The Act applies nationally across the Commonwealth of Australia, with no specific exclusions or exemptions noted within the text. The amended duties are effective from specified dates, with certain changes taking effect on 1 July 1981 and others on 1 January 1982. The Act allows for further adjustments and details to be made through subordinate instruments, providing flexibility in implementation and enforcement of the excise duties.

Key Provisions

The Excise Tariff (Petroleum) Amendment Act 1982 (section 1) modifies the Excise Tariff Act 1921 by updating the excise duties on petroleum products. Specifically, the Act amends the Schedule of the Principal Act to adjust the excise rates for certain petroleum products. These amendments take effect on two different dates: 1 July 1981, and 1 January 1982 (section 2). The adjustments involve changing the excise rates for specified items within the Schedule. For example, the rate for certain petroleum products is increased from $174.08 to $177.53 on 1 July 1981, and further to $186.26 on 1 January 1982. The revised duties apply to goods manufactured or produced in Australia on or after the respective dates, as well as to goods that were in production or under customs control on those dates and for which duty had not been paid. Under the Act, certain obligations fall upon manufacturers, producers, and other entities involved in the production and supply of petroleum products. These parties must ensure that the correct excise duty is charged and paid on goods manufactured or produced on or after the specified dates (section 3(2) and section 4(2)). This includes goods that were in the process of being manufactured or were under customs control on the effective dates of the amendments, provided no excise duty had been paid prior to those dates. The onus is on these entities to comply with the updated excise rates as stipulated in the amended Schedule of the Principal Act. Failure to comply with the provisions of the Excise Tariff (Petroleum) Amendment Act 1982 can result in various penalties and consequences. Although the Act itself does not explicitly detail specific penalties, non-compliance with excise duties generally falls under the broader excise legislation, which includes provisions for both civil and criminal penalties. Civil penalties may include financial penalties, interest on unpaid duties, and potentially, the recovery of legal costs. Criminal penalties may include fines and imprisonment, depending on the severity and intent of the non-compliance. The exact penalties would be determined in accordance with the relevant provisions of the Excise Act 1901 and any other applicable laws.

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