Excise Act 1973
No. 24 of 1973
AN
ACT
To amend the Excise Act 1901–1972 in relation to Beer produced for
Non-commercial purposes.
[Assented to 18 April 1973]
BE IT ENACTED by the Queen,
the Senate and the House of Representatives of Australia, as follows:—
Short
title and citation.
1. (1) This Act may be
cited as the Excise Act 1973.
(2) The Excise Act 1901–1972 is in this Act
referred to as the Principal Act.
(3) The
Principal Act, as amended by this Act, may be cited as the Excise Act 1901–1973.
Commencement.
2. This Act shall come into operation on the day on which it receives
the Royal Assent.
Forfeiture.
3. Section 116 of the Principal Act is amended by adding at the end
thereof the following sub-section:—
“(2) For the
purposes of sub-section (1), goods consisting of beer as defined in the
Prefatory Notes to the Schedule to the Excise
Tariff 1921–1973 that are sold or offered for sale in contravention of
paragraph (iiia) of section 120 shall be deemed to be excisable goods
manufactured by a person not licensed under this Act.”.
Offences.
4. Section 120 of the Principal Act is amended by inserting after
paragraph (iii) the following paragraph:—
“(iiia)
Sell or offer for sale any goods consisting of beer as defined in the Prefatory
Notes to the Schedule to the Excise
Tariff 1921