EXCISE
TARIFF.
No. 29 of 1939.
An Act
relating to Duties of Excise.
[Assented
to 26th September, 1939.]
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 1939.
(2.) The Excise Tariff 1921–1936,
as amended by the Excise Tariff 1938
and the Excise Tariff (No. 2) 1938,
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 1921–1939.
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.
Time
of imposition of duty of Excise.
3. The time of the imposition of the duty of Excise imposed by this
Act is the fifth day of May, One thousand nine hundred and thirty-eight, at
nine o’clock in the forenoon, reckoned according to standard time in the
Australian Capital Territory, and this Act shall be deemed to have come into
operation at that time.
Duty
of Excise.
4. The duty of Excise specified in the Schedule to this Act is hereby
imposed in accordance with that Schedule, as from the time of the imposition of
that duty and that duty shall be deemed to have been imposed at that time, and
shall be charged, collected and paid to the use of the King for the purposes of
the Commonwealth, on the following goods, namely:—
(a) all goods dutiable under the Schedule
to this Act and manufactured or produced in Australia after the time when that
duty is deemed to have been imposed; and
(b) all goods dutiable under the Schedule
to this Act and manufactured or produced in Australia before the time when that
duty is deemed to have been imposed, and which were at that time subject to the
control of the Customs, or to Excise supervision, or in the stock, custody or
possession of, or belonging to, any manufacturer thereof, and on which no duty
of Excise had been paid before the time when that duty is deemed to have been
imposed.
Sec.
2. THE SCHEDULE.
AMENDMENT
OF THE SCHEDULE TO THE EXCISE TARIFF 1921–1938.
EXCISE
DUTIES.
Articles. | Rate of Duty. |
19. By omitting the whole item (three times
occurring) and inserting in its stead the following item:—
|
“19. Valves for wireless telegraphy and telephony including
rectifying valves each
| 1s.
9d.” |