Excise Tariff (Starch) 1908

Overview

The Excise Tariff (Starch) 1908 was enacted by the Parliament of Australia to amend the Excise Tariff of 1908 by imposing a specific duty on starch made from imported rice. This Act was introduced to address a gap in the existing excise duties that did not adequately cover the taxation of starch derived from imported rice. The policy objective behind this Act was to ensure that the Commonwealth received adequate revenue from the excise on starch while also maintaining a fair and consistent tax framework across different sources of starch production. The duty imposed by this Act was designed to be collected and paid to the King for the purposes of the Commonwealth, reflecting the fiscal responsibilities and priorities of the early federal government in Australia.

Scope and Application

The Excise Tariff (Starch) 1908 applies to starch made from imported rice delivered free for use in manufacturing starch, imposing a specific duty of excise per pound. This Act amends the Excise Tariff 1908, thereby altering the tax obligations for producers or importers of starch derived from imported rice. The duty is levied to benefit the Commonwealth and is collected as part of the national excise regime. The Act operates within the Commonwealth jurisdiction, impacting entities engaged in the manufacture of starch from imported rice. No explicit exclusions or exemptions are mentioned in the Act; thus, the duty applies broadly to the specified goods. The Act's scope is confined to starch made from imported rice, and it does not extend to other forms of starch or other goods. The duty rate is fixed at one penny per pound, which must be paid to the Commonwealth as stipulated.

Key Provisions

The Excise Tariff (Starch) 1908 introduces a specific duty on starch made from imported rice, replacing the previous duty imposed under the Excise Tariff 1908. Under section 2, the new duty of excise on starch made from imported rice is set at one penny per pound. This duty must be charged, collected, and paid to the Commonwealth, for the use of the King. This change in tariff applies from the commencement of the Act, effectively altering the financial obligations for entities involved in the production of starch from imported rice. The Act imposes clear obligations on parties involved in the manufacture and sale of starch made from imported rice. Manufacturers and sellers of such starch are required to ensure that the duty of excise is correctly charged and paid. This duty is a financial burden that needs to be factored into the cost of production and sale of starch derived from imported rice. The requirement to deliver the starch free for use in its manufacture further specifies the conditions under which this duty applies. Failure to comply with the provisions of the Excise Tariff (Starch) 1908 can lead to significant legal consequences. While specific penalties are not outlined in the text, breaches of excise duty regulations generally attract both civil and criminal penalties under Australian law. Civil penalties can include fines and interest on unpaid duties, while criminal penalties may involve imprisonment, reflecting the seriousness of non-compliance with excise laws. The precise penalties would depend on the nature and extent of the breach, but the potential for substantial fines and jail time underscores the importance of adhering to the Act’s requirements.