Excise Reduction Act 1900 (NSW)

Act No. 66, 1900.

An Act to author ise t he Governor to reduce t he

excise dut ies on tobacco, cigars, c igaret tes ,

spir i ts , and beer. [5th December, 1900.]

Assembly of New South Wales in Par l i ament assembled, and by the the advice and consent of the Legislat ive Council and Legislat ive au thor i ty of the same, as follows:— BE it enacted by the Queen 's Most Excellent Majesty, by and with

1. This Act may be cited as the " Excise Reduction Act, 1900."
2. I t shall be lawful for the Governor a t any time before the

imposit ion by the Commonwealth of uniform duties of customs, by proclamat ion published in the Gazette, to reduce the excise duties then payable respectively on tobacco, cigars , c igaret tes , and spi r i t s manu­ factured, and beer brewed, in New South Wales , and upon such publication such dut ies shall be reduced accordingly.

The provision re la t ing to excise dut ies on such art icles in any Acts or regulat ions shall apply in relat ion to such duties as reduced in pursuance of this Act.

3. Any person who, before the day of the publication of any such proclamation, has made or entered into any contract or agreement for the purchase or delivery on purchase on or af ter such day of any tobacco, cigars , c igaret tes , spir i ts , or beer liable to excise duty, and in respect of which a reduct ion of such duty is made in pursuance of such proclamation, shall be a t l iberty to deduct from the price of the art icle so contracted to be purchased or delivered so much money as is equivalent to the reduction as aforesaid of the excise duty payable on such article, or where such price has a l ready been paid or accounted for to recover the money equivalent as aforesaid from the vendor : P rov ided tha t in every case where in pursuance of this section such money may be deducted or recovered by the purchaser , the vendor may, by notice in wr i t ing served on the purchaser within fourteen days af ter the day of the publication of such proclamation, declare the contract to be null and void, and the same shall thereupon be null and void. Act