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A New Tax System (Wine Equalisation Tax Imposition - Excise) Bill 1999
Bills Digest No. 154 1998-99
A New Tax System (Wine Equalisation Tax Imposition-Excise) Bill 1999
This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.
Section 90 of the Constitution prohibits the States from levying customs duties and excise duties. The expression of section 90 also prevents self-governing Territories from imposing customs and excise duties. By virtue of section 90, only the Federal Parliament can impose such taxes.
‘A customs duty is a tax imposed on goods imported into, or exported out of, Australia. In contrast an excise duty is a tax which is imposed on goods which are already in circulation in Australia.’(1)
For additional background information plea se refer to the Bills Digest for the A New Tax System (Wine Equalisation Tax Imposition-General) Bill 1999.
Subclause 3(1) imposes the tax that is payable under the wine tax law.(2) The tax is imposed under the name of wine equalisation tax (wine tax).(3)
Subclause 3(2) imposes Wine Tax only so far as it is a duty of excise within the meaning of section 55 of the Constitution . Please refer to the discussion in the Background section of the Bills Digest for the A New Tax System (Wine Equalisation Tax Imposition - General) Bill 1999 at paragraph 3, for further information in relation to this issue.
Clause 4 imposes the rate of the Wine Tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 at 29 per cent.
Clause 5 ensures that the legislation imposing Wine Tax does not apply to property of any kind belonging to a State.(4) The Territories are not included within the ambit of this section. Please refer to the discussion in the ‘Concluding Comments’ section of the Bills Digest for the A New Tax System (Wine Equalisation Tax Imposition - General) Bill 1999 at paragraph 1, for further information in relation to this topic.
Please refer to the 'Concluding Comments ' section of the Bills Digest for the A New Tax System (Wine Equalisation Tax Imposition-General) Bill 1999 for further information.
1. Lumb & Moens, The Constitution of the Commonwealth of Australia , Annotated, Fifth Edition, Butterworths, 1995, p. 438.
2. A New Tax System (Wine Equalisation Tax) Act 1999
Wine tax law means:
(a) this Act; and
(b) any Act that imposes wine tax; and
(c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 so far as it relates to the Acts covered by paragraphs (a) and (b); and
(d) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) to (c), and
(e) any other Act, so far as it relates to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered); and
(f) regulations under an Act, so far as they relate to any Act covered by paragraphs (a) to (e) (or such much of that Act as is covered).
3. A New Tax System (Wine Equalisation Tax) Act 1999
Wine tax means tax that is payable u nder the wine tax law and imposed as wine equalisation tax by any of these:
(a) the A New Tax System (Wine Equalisation Tax Imposition-General) Act 1999, or
(b) the A New Tax System (Wine Equalisation Tax Imposition-Customs) Act 1999, or
(c) the A New Tax System (Wine Equalisation Tax Imposition-Excise) Act 1999.
4. Property of any kind belonging to a State has the same meaning as attributed to it by judicial interpretation in respect of section 114 of the Constitution. It is not actually defined in section 114.
13 April 1999
Bills Digest Service
Information and Research Services
This paper has been prepared for general distribution to Senators and Members of the Australian Parliament. While great care is taken to ensure that the paper is accurate and balanced, the paper is written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document. IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.