EXCISE
TARIFF.
No.
26. of 1959.
An
Act relating to. Duties of Excise.
[Assented
to, 29th, April, 1959.]
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 1959.
(2.) The Excise Tariff 1921–1958 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 1921–1959.
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 twentieth day of March, One thousand nine hundred
and fifty-nine, 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.
Application of amendment.
4. The amendment made by this Act applies in relation to—
(a)goods manufactured or
produced in Australia after the time specified in the last preceding section;
and
(b)goods which were
manufactured or produced in Australia before that time, 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 that time.
THE
SCHEDULE. Section
2.
—
Amendment of the Schedule to the Principal Act.
—
EXCISE
DUTY.
Articles. | Rate of Duty. |
18. By omitting the item and
inserting in its stead the following item:—
|
“18.
Ale porter and other beer, brandy, whisky, rum, gin, liqueurs, tobacco,
cigars and cigarettes, for consumption by the personnel of sea-going vessels
of the Royal Australian Navy or Australian Military Forces when such vessels
are in full commission and when consumed on such vessels-----------------------
| Free” |