EXCISE TARIFF.
No. 73 of 1962.
An
Act relating to Duties of Excise.
[Assented to 3rd December, 1962.]
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 1962.
(2.) The Excise
Tariff 1921-1961 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 1921-1962.
Commencement.
2. This Act
shall be deemed to have come into operation on the eighth day of November, One
thousand nine hundred and sixty-two.
Amendment of Tariff.
3. 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 Schedule to the
Principal Act as so amended.
Application of amendment.
4.The
amendment made by this Act applies in relation to—
(a)
goods manufactured or produced in Australia after the commencement of this Act;
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
3.
Amendment of the
Schedule to the Principal Act.
Articles. | Rate of Duty. |
10. By inserting after sub-item (g)
a new sub-item as follows:— “(h)
Articles which are owned (prior to clearance for home consumption) by an
International Organization or an official of an International Organization
and are for the official use of the Organization or for the personal or
official use of the official, as the case may be, as prescribed by
Departmental By-laws---------------------------------
| Free.” |