EXCISE
TARIFF.
No. 28 of 1926.
An
Act relating to Duties of Excise.
[Assented to 21st July, 1926.]
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 Tariff 1926.
(2.) The Excise
Tariff 1921–1924
as amended by this Act, may be cited as the Excise
Tariff 1921–1926.
Amendment
of Tariff.
2.The
Schedule to the Excise Tariff 1921–1924 is amended as set
out in the Schedule to this Act, and Duties of Excise are hereby imposed in
accordance with the first-mentioned Schedule as amended by the last-mentioned
Schedule.
Commencement.
3.The
duties imposed by the Schedule to this Act shall be deemed to have been imposed
as from the fourth day of March One thousand nine hundred and twenty-six at
nine o’clock in the forenoon, reckoned according to standard time in the State
of Victoria.
Validation
of collection of certain higher duties.
4.Notwithstanding
anything contained in this Act, where the duty which would be payable on any
goods under the Excise Tariff 1921–1924 is higher than the
duty payable on the goods under this Act, such higher duty, or, if more than
one, the highest duty, shall be charged, collected and paid to the use of the
King for the purposes of the Commonwealth, on all such goods entered for home
consumption prior to the date of assent to this Act, and no refund shall be
given of any duty paid or deposited at such higher or highest rate, as the case
may be:
Provided
that no higher duty than that set out in the Schedule shall in pursuance of
this section, be charged on any goods, entered for home consumption prior to
the date of assent to this Act, on which, with the consent of the Minister, a
duty lower than the higher or highest duty authorized by this section was paid
or deposited at the time of such entry.
THE
SCHEDULE.
AMENDMENT TO THE SCHEDULE TO THE EXCISE TARIFF
1921–1924.
EXCISE DUTIES.
Excise Item. | Rate of Duty. |
2. By omitting the
whole of sub-item (p) and
inserting in its stead the following sub-item:—
|
“(p) Absolute Alcohol and White Spirit
for use in universities for scientific purposes, subject to Regulations
| Free” |