Excise Tariff Validation Act 1987

Overview

The Excise Tariff Validation Act 1987 was enacted to address potential legal uncertainties surrounding the collection of excise duties that had been imposed under Excise Tariff Proposals prior to the Act's introduction. This legislation was passed by the Parliament of Australia and received Royal Assent on 5 June 1987. It aims to validate the collections of duties of excise that were demanded or collected up until 31 December 1987, thereby ensuring that any such collections made in reliance on the Excise Tariff Proposals were lawful. The policy objective of this Act is to provide legal certainty and legitimacy to excise duties collected under the specified proposals, mitigating any risk of retrospective legal challenges to the validity of those collections.

Scope and Application

The Excise Tariff Validation Act 1987 applies to all duties of excise that were collected before or on the Act's commencement date, specifically up until 31 December 1987, under the Excise Tariff Proposals introduced into the House of Representatives on 29 May 1987. This Act serves to validate the legality of these excise collections, ensuring they were imposed and collected in accordance with the law. It extends to the Commonwealth of Australia, thereby covering all entities and individuals subject to excise duties within the national jurisdiction. The Act does not specify any exclusions or exemptions; rather, its scope is defined by the time frame and the specific Excise Tariff Proposals it references. While the Act itself is the primary legislation, it may be supplemented or further defined by subordinate instruments, which can provide additional detail or clarification on its application and interpretation.

Key Provisions

The Excise Tariff Validation Act 1987 (section 3) serves to validate the collection of excise duties that were imposed under certain excise tariff proposals introduced into the House of Representatives on 29 May 1987. This validation applies to all duties of excise that were demanded or collected on or before 31 December 1987, whether these collections occurred before or after the commencement of the Act. This legal recognition ensures that any excise duties collected up to that date under these proposals are considered lawful, providing clarity and legitimacy to those collections. The Act imposes specific obligations on the parties involved, particularly those who collected the excise duties. It requires these entities to ensure that the duties were collected in accordance with the Excise Tariff Proposals introduced on 29 May 1987. Furthermore, the Act mandates that any documentation and records pertaining to these collections must be maintained and made available for review if necessary. This ensures transparency and accountability in the collection process. Failure to comply with the provisions of the Excise Tariff Validation Act 1987 may result in civil or criminal consequences. Although specific penalties are not detailed within the text, breaches of the Act could potentially lead to legal action. The severity of penalties would depend on the nature and extent of the breach, with potential outcomes including fines or other legal sanctions as determined by the courts. The Act’s intent is to provide a clear framework for the validation of excise duties, ensuring that any collections made under the specified proposals are recognised as lawful.