EXCISE
TARIFF.
No. 4 of 1928.
An
Act relating to Duties of Excise.
[Assented
to 31st March, 1928.]
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 1928.
(2.) The Excise Tariff 1921-1926 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
Tariff 1921-1928.
Amendment
of Tariff.
2. The Schedule to the Principal Act 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 twenty-fifth day of November One thousand nine
hundred and twenty-seven at nine o’clock in the forenoon, reckoned according to
standard time in the Territory for the Seat of Government.
Validation
of collection of certain higher duties.
4. Notwithstanding anything contained in the foregoing provisions of
this Act, where the duty which would be payable on any goods under the Excise Tariff 1921-1926 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.
Repeal
of duty on starch.
5. The duty imposed by the Schedule to the Excise Tariff 1921-1926 on starch made from imported rice is hereby
repealed as from nine o’clock in the forenoon, Victorian time, on the
twenty-fourth day of March One thousand nine hundred and twenty-seven:
Provided
that duty of excise paid on starch made from imported rice entered for home
consumption before that hour and data shall not be refunded.
_______
THE
SCHEDULE.
_____
AMENDMENT TO THE
SCHEDULE TO THE EXCISE TARIFF 1921-1926.
_____
EXCISE
DUTIES.
Articles. | Rate
of Duty |
2. By omitting the
whole of sub-item (l) (twice
occurring) and inserting in its stead the following sub-item:—
|
“(l) Spirits for the manufacture of Scents,
Toilet Preparations and Essences, subject to Regulations—
|
(1)
From Australian products exclusively----------------------------------- per
gallon
| 17s. |
(2)
From products which include Australian products to the value of not less than
two-thirds of the total value of the ingredients added to the spirit------------ per gallon
| 20s. |
(3)
From products which include Australian products to the value of not less than
one-third of the total value of the ingredients added to the spirit----------------------------- per gallon
| 23s.” |