Excise
Amendment Act 1980
No. 42 of 1980
An Act to amend
the Excise Act 1901
[Assented to 23 May 1980]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title, &c.
1. (1) This Act may be cited as the Excise Amendment Act 1980.
(2) The Excise Act 1901 is in this Act referred
to as the Principal Act.
Commencement
2. This Act shall come
into operation on the day on which it receives the Royal Assent.
Interpretation
3. (1) Section 4 of the Principal Act is amended by adding at the end
thereof the following sub-section:
“(4)
For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty
shall be taken to be imposed by the Parliament in respect of those goods
notwithstanding that the word ‘Free’ is specified in the column headed ‘Rate of
Duty’ in that Schedule as the rate of duty chargeable on those goods.”.
(2) Nothing in sub-section
4(4) of the Principal Act as amended by this Act shall be taken as implying
that, before the commencement of that sub-section, excise duty was not imposed
by the Parliament in respect of all goods in respect of which the Schedule to
the Excise Tariff Act 1921 applied.
Seized
goods to be secured
4. Section 95 of the
Principal Act is amended by omitting “the nearest King’s warehouse or to such
other place” and substituting “such place”.
Repeal
5. Part XIII of the
Principal Act is repealed.
Removal
of goods by Collector on cancellation of licence
6.