EXCISE TARIFF.
No. 19 of 1958.
An Act relating to Duties of Excise.
[Assented to 21st May, 1958.]
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 1958.
(2.) The Excise
Tariff 1921–1957 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 1921–1958.
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
twenty-first day of March, One thousand nine hundred and fifty-eight, 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.
Duty of Excise.
4.The
duty of Excise specified in the Schedule to this Act is 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 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 that
duty is 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 that duty is 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 that duty is deemed to
have been imposed.
THE
SCHEDULE. Section 2.
——
Amendment of the
Schedule to the Principal Act.
EXCISE DUTY.
Articles. | Rate of Duty. |
21. By omitting the
item and inserting in its stead the following item:— “21. Cathode ray tubes (picture tubes) as used in television
receiving sets each
| £6” |