EXCISE TARIFF.
No. 6 of 1913.
An Act to impose a Duty of Excise upon certain
Sugar.
[Assented to 30th October, 1913.]
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.
1.This
Act may be cited as the Excise Tariff 1913,
and shall come into operation on a day to be fixed by proclamation.
Excise duty on sugar.
2. The
following Duty of Excise, viz.:—Per cwt. of manufactured sugar, Four shillings,
shall as from and including the twenty-sixth day of July One thousand nine
hundred and thirteen, be imposed on—
(a)
all sugar produced from cane delivered for manufacture after the first day of
May and before the twenty-sixth day of July, One thousand nine hundred and
thirteen, and
(b) all
other sugar produced in Australia which was subject to the control of the
Customs on the twenty-fifth day of July, One thousand nine hundred and
thirteen,
on which Duty of Excise has not been paid under
the Excise Tariff 1905, as amended by
the Excise Tariff (Amendment) 1906, and by the Excise (Sugar) Act 1910.
Payment of duty.
3.The
Duty of Excise imposed by this Act shall be charged, collected, and paid to the
use of the King for the purposes of the Commonwealth.
Comptroller-General to certify amounts
dutiable.
4.The
Comptroller-General shall, as soon as practicable after the passing of this
Act, certify in writing, by notice published in the Gazette(a), the
amounts of cane sugar and beet sugar respectively on which duty is payable
under section two of this Act.
Certain sugar deemed to be dutiable.
5. All
cane sugar manufactured in Australia which is entered for home consumption
after the commencement of this Act, until cane sugar to the amount mentioned in
the certificate of the Comptroller-General under section four of this Act has
been so entered, shall be deemed to be sugar subject to duty of excise under
this Act; and all beet sugar manufactured in Australia which is entered for
home consumption after the commencement of this Act, until beet sugar to the
amount mentioned in the certificate of the Comptroller-General under section
four of this Act has been so entered, shall be deemed to be sugar subject to
duty of excise under this Act.
(a) The
certificate of the Comptroller-General under this section was dated the 9th
December, 1913, and was published in the Gazette
of 10th December, 1913, p. 3170.
Sugar not dutiable after entry of amounts
mentioned in certificate.
6.—(1.) When cane sugar to the amount mentioned in
the certificate of the Comptroller-General under section four of this Act has
been entered for home consumption, cane sugar shall thereafter not be subject
to duty of excise under this Act.
(2.) When beet sugar to the amount mentioned in
the certificate of the Comptroller-General under section four of this Act has
been entered for home consumption, beet sugar shall thereafter not be subject
to duty of excise under this Act.
(3.) The Comptroller-General shall, as soon as
practicable after cane sugar to the amount mentioned in his certificate under
section four of this Act has been entered for home consumption, cause
notification of that fact to be published in the Gazette(a), and shall, as soon as practicable
after beet sugar to the amount mentioned in his certificate under section four
of this Act has been so entered, cause notification of that fact to be
published in the Gazette.(b)
Application of Excise Act 1901.
7.For
the purposes of this Act sugar shall be deemed to have continued to be
excisable goods within the meaning of the Excise
Act 1901, notwithstanding the repeal of the Acts referred to in section two
of this Act.
(a) The notification of
the Comptroller-General under this section, as to cane sugar was dated the 12th
December, 1913, and was published in the Gazette
of 13th December, 1913, p. 3192.
(b) The notification of
the Comptroller-General under this section, as to beet sugar was dated the 13th
December, 1913, and was published in the Gazette