ARTICLE · 21 AUGUST 2009

Alcopops Legislation Finally Bubbles Through Australian Parliament

Hunt & Hunt

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The Australian Federal Government is now formalising its approach to the collection of increased levels of excise and customs duty on "Alcopops" and other products manufactured to be similar to "Alcopops".

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Tariff Proposals – Taxation without legislation

Readers would be aware of the long-standing methods adopted by successive Australian Federal Governments to effect changes to rates of excise and customs duties before implementing legislation is introduced and passed. This is carried out first by notices of intention to alter the rates in the Government Gazette pursuant to section 160B of the Excise Act 1901 and section 273EA of the Customs Act 1901. Secondly, the new rates are then collected by "Tariff Proposals" introduced in Parliament. The provisions allow a period of time for the Parliament to pass the legislation to formally implement the Tariff Proposals during which period excise and customs duties are collected at the rates announced in the Tariff Proposals. Although these provisions have been subject to consideration by the High Court many years ago, the methods described above have traditionally worked without contention. However, past practices were

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