EXCISE TARIFF VALIDATION.
No. 25 of 1948.
An Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.
[Assented to 24th June, 1948.]
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.
1. This Act may be cited as the Excise Tariff Validation Act 1948.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Validation of collections under Excise Tariff Proposals.
3. All duties of Excise demanded or collected (whether before or after the commencement of this Act and on or before the seventeenth day of December, One thousand nine hundred and forty-eight) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the second day of June, One thousand nine hundred and forty-eight, shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Omission of item or portion of item by Proclamation.
4. Where, in the Excise Tariff Proposals referred to in the last preceding section, it is provided that an item or portion of an item shall, on a date to be fixed by Proclamation, be omitted from the Schedule to the Excise Tariff 1921–1948, the Governor-General may, by Proclamation, fix a date, being a date not later than the seventeenth day of December, One thousand nine hundred and forty-eight, as the date on which that item or portion of an item is so omitted.
Imposition of duties of Excise by Proclamation.
5. Where, in respect of any goods covered by an item or portion of an item in the Excise Tariff Proposals referred to in section three of this Act, it is provided that duties of Excise shall be imposed on and after a date to be fixed by Proclamation, the Governor-General may, by Proclamation, fix a date, being a date not later than the seventeenth day of December, One thousand nine hundred and forty-eight, as the date on and after which duties of Excise shall be imposed on the goods covered by that item or portion of an item, and all duties of Excise on those goods demanded or collected on or after a date so fixed and on or before the seventeenth day of December, One thousand nine hundred and forty-eight, shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Overview
The Excise Tariff Validation Act 1948 was enacted by the Commonwealth Parliament to provide legal certainty and validation to duties of excise that were collected under the Excise Tariff Proposals that were introduced into the House of Representatives on 2 June 1948. The Act was designed to ensure that the duties of excise collected before and after the Act's commencement, and up until 17 December 1948, were deemed to have been lawfully imposed and collected. The policy objective of the Act was to provide clarity and legitimacy to the collections of excise duties that were made in accordance with the Excise Tariff Proposals, thereby preventing any legal challenges to the validity of these collections.
The Act also granted the Governor-General the authority to fix dates through proclamations for the omission of certain items or portions of items from the Excise Tariff 1921-1948, as well as to impose duties of excise on specific goods in accordance with the Excise Tariff Proposals. This allowed for the implementation of changes to the excise tariff schedule in a timely and orderly manner, while also ensuring that any duties collected on or after the specified dates were deemed lawful.
Scope and Application
The Excise Tariff Validation Act 1948 serves to legally validate the collection of duties of excise under the Excise Tariff Proposals introduced to the House of Representatives on 2 June 1948. The Act applies to any duties of excise that were demanded or collected up until 17 December 1948, either before or after the Act's commencement, deeming them to have been lawfully imposed and collected. The Act's jurisdiction is at the Commonwealth level, impacting entities and individuals involved in the collection of excise duties within Australia. The Act allows for the omission or imposition of excise duties through proclamations by the Governor-General, provided the dates specified do not exceed 17 December 1948. There are no exclusions, exemptions, or thresholds explicitly stated in the Act itself, though the application and scope may be further detailed or restricted through subordinate instruments made under the authority of the Act.
Key Provisions
The Excise Tariff Validation Act 1948 (section 3) aims to validate collections of duties of Excise under Excise Tariff Proposals. This means that any duties collected before or after the Act came into operation, but on or before 17 December 1948, pursuant to the Excise Tariff Proposals introduced into the House of Representatives on 2 June 1948, are deemed to have been lawfully imposed and collected. The Act provides a legal framework to ensure that these collections were made in accordance with the law, even if they were made before the Act's formal enactment.
The Act imposes several obligations on the parties involved. Firstly, the Governor-General is given the authority to fix dates for the omission or imposition of duties through Proclamation, as outlined in sections 4 and 5. This ensures that any changes to the Excise Tariff are communicated and implemented within the timeframe specified by the Act. Additionally, the Act requires that any duties collected under these circumstances are deemed lawful, providing clarity and legal certainty to both the government and the taxpayers involved.
There are no specific offences, penalties, or civil/criminal consequences outlined within the text of this Act. However, the Act's primary function is to provide legal validation to duties collected under the Excise Tariff Proposals. If any doubts or legal challenges arise regarding the validity of these duties, the Act serves as a safeguard to ensure that they are considered lawful, thus protecting both the government and the taxpayers from potential disputes or liabilities.