Excise Act 1949 (Cth)

EXCISE.

 

No. 46 of 1949.

An Act to amend the ExciseAct 1901–1947, and for other purposes.

[Assented to 27th October, 1949.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Excise Act 1949.

(2.) The Excise Act 1901–1947, as amended by this Act, may be cited as the Excise Act 1901–1949.

Commencement.

2.This Act shall come into operation on the date on which the Customs Act 1949 comes into operation.

3.—(1.) Section seventy-five of the Excise Act 1901–1947 is repealed and the following section inserted in its stead:—

Destruction of waste tobacco.

“75. Notwithstanding the provisions of section fifty-six of this Act, stalks, refuse, clippings or waste arising from the manufacture of tobacco in a factory may be removed, as prescribed, from the factory for destruction as prescribed.”.

(2.) The provisions of the section repealed by the last preceding sub-section shall, notwithstanding the repeal of that section, continue to apply in relation to leaf tobacco entered for home consumption before the commencement of this Act.