Notice of Declaration - Tobacco Products

Overview

The Excise Act 1901, enacted by the Parliament of Australia, is a comprehensive piece of legislation designed to impose and collect excise duties on various goods, including tobacco products. The Act was introduced to address the need for a structured and systematic method of collecting excise, ensuring that these duties are applied uniformly and effectively across the nation. This piece of legislation aims to provide a legal framework that facilitates the imposition and collection of excise, thereby contributing to the revenue of the Commonwealth. The declaration referenced in the Gazette C2013G00005 highlights the practical application of the Act by establishing specific periods for the purposes of calculating and applying excise on tobacco products, thereby ensuring compliance and accurate duty collection.

Scope and Application

The Excise Act 1901, as exemplified in the declaration under subsection 59A(1), applies to tobacco products classified under specific subitems within the Excise Tariff Act 1921. The Act is instrumental in regulating and imposing excise duties on these products, thereby affecting the tobacco industry and entities involved in the manufacture, distribution, or sale of such products. The legislation operates within the Commonwealth jurisdiction, extending its reach across Australia to ensure uniform application and enforcement of excise duties on the specified tobacco products. The declared period outlined in the Act, as stated in the Gazette, is effective from 7 January 2013 to 31 January 2013, with a preceding base period from 24 September 2012 to 18 November 2012. The Act may extend its application and set specific thresholds through subordinate instruments, although the provided excerpt does not detail such extensions or exemptions. The declaration serves to specify the exact periods for which the excise duties are applicable, thereby providing clarity and guidance to industry participants and tax authorities.

Key Provisions

The Excise Act 1901 contains several key operative sections, most notably section 59A, which provides for the declaration of periods for excise duty purposes. In this instance, subsection 59A(1) is used to declare specific periods relating to tobacco products (subsection 59A(1)). The declared period runs from 7 January 2013 to 31 January 2013, and the base period runs from 24 September 2012 to 18 November 2012. These periods are designated to determine excise duty for tobacco products classified under Subitems 5.1 and 5.5 in the Schedule to the Excise Tariff Act 1921. This declaration ensures that the excise duty calculations for the specified period align with the stipulated base period, providing clarity and consistency in tax obligations. The Excise Act 1901 imposes several obligations on parties or entities it governs. These obligations include the accurate reporting and payment of excise duties on specified goods, such as tobacco products. The Act mandates that entities involved in the manufacture, importation, or sale of these goods must comply with the declared periods set out in section 59A. This involves maintaining precise records and ensuring that all transactions are properly documented to reflect the excise duties applicable during the declared periods. Compliance with these provisions is crucial to avoid discrepancies and potential legal repercussions. Breach of the provisions outlined in the Excise Act 1901 can lead to various civil and criminal consequences. The Act stipulates penalties for non-compliance, which can include fines and, in severe cases, imprisonment. Specifically, section 162 of the Act details the penalties for various offences, which can range from fines of up to $22,200 for individuals and $111,000 for bodies corporate, depending on the severity and frequency of the breach. Additionally, persistent or egregious violations may result in criminal charges, potentially leading to imprisonment for up to five years. These stringent measures are in place to ensure adherence to the excise duty regulations and to deter any attempts at evasion or non-compliance.