Canned Fruit Excise Act Repeal
No. 108 of 1968
An
Act to repeal the Canned Fruit Excise Act
1963–1968, and for purposes related thereto.
[Assented to 2 December 1968]
BE it enacted by the Queen’s Most Excellent
Majesty, the Senate, and the House of Representatives of the Commonwealth of
Australia, as follows:—
Short
tide.
1.This
Act may be cited as the Canned Fruit
Excise Act Repeal Act 1968.
Commencement.
2.This Act shall come
into operation on the date fixed under sub-section (3.) of section 2 of the Customs Act (No. 2) 1968.
Repeal.
3. The Canned Fruit Excise Act 1963 and the Canned Fruit Excise Act 1968 are
repealed.
Excise
Act to apply to canned fruit.
4. Subject
to this Act, the Excise Act 1901–1968
applies to and in relation to duties of Excise on canned fruit.
Licences.
5.—(1.) If this Act comes into operation on a day
other than the first day of January in any year, any licence in force under the
Canned Fruit Excise Act 1963–1968
immediately before the commencement of this Act shall continue in force under
and subject to the Excise Act 1901–1968
as if it were a licence to manufacture granted under that Act, and any security
given in relation to the licence by the person to whom the licence was granted
for compliance with the Canned Fruit
Excise Act 1963, or that Act as amended, shall, upon the commencement of
this Act, be deemed to be a security given in relation to the licence under the
Excise Act 1901-1968 for compliance
with that Act.
(2.) The last preceding sub-section does not affect
the liability of a person under a security given before the commencement of
this Act for compliance with the Canned
Fruit Excise Act 1963, or that Act as amended, in respect of a failure to
comply with the Canned Fruit Excise Act 1963,
or that Act as amended, that took place before the commencement of this Act.
Deposits
or guarantees under Canned Fruit Excise Act.
6.Any
deposit of money or guarantee accepted by a Collector before the commencement
of this Act under section 24 of the Canned
Fruit Excise Act 1963, or that Act as amended, shall, in relation to duties
of Excise that become payable after the commencement of this Act, be deemed to
have been accepted under section 77h of
the Excise Act 1901