EXCISE TARIFF.
No. 82 of 1957.
An Act relating to Duties of Excise.
[Assented to 12th December, 1957.]
BE it enacted by the Queen’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 1957.
(2.) The Excise Tariff 1921—1956 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 1921–1957.
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 imposed in
accordance with the first-mentioned Schedule as amended by the last-mentioned
Schedule.
Time of imposition of duties of Excise.
3. The time of the imposition of the duties of
Excise imposed by this Act is the fourth day of September, One thousand nine
hundred and fifty-seven, at five 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.
Duties of Excise.
4. The duties of Excise specified in the Schedule
to this Act are imposed in accordance with that Schedule, as from the time of
the imposition of those duties, and those duties shall be deemed to have been
imposed at that time, and shall becharged, collected and paid to the
use of the Queen for the purposes of the Commonwealth, on—
(a) all goods dutiable under the Schedule to this Act and
manufactured or produced in Australia after the time when those duties are
deemed to have been imposed; and
(b) all goods dutiable under the Schedule to this Act which were
manufactured or produced in Australia before the time when those duties are
deemed to have been imposed and at that time were subject to the control of the
Customs, or to Excise supervision, or were in the stock, custody or possession
of, or belonging to, a manufacturer thereof and on which no duty of Excise had
been paid before the time when those duties are deemed to have been imposed.
THE SCHEDULE. Section
2.
Amendments of the Schedule to the Principal
Act.
EXCISE DUTIES.
Articles. | Rate of
Duty. |
11.
By adding a new sub-item (d)
as follows:— |
“(d) Aviation turbine kerosene; kerosene n.e.i., other than
power kerosene as defined by Departmental By-laws—
|
(1) As prescribed by Departmental By-laws-----------------------------
| Free |
(2)
Other--------------------------------------------------------- per
gallon
| 6½d.” |
By adding a new sub-item
(e) as follows:—
|
“(e)
Diesel fuel as defined by Departmental By-laws—
|
(1) As prescribed by Departmental By-laws-----------------------------
| Free |
(2)
Other--------------------------------------------------------- per
gallon
| 1s.” |