EXCISE
TARIFF.
No. 41 of 1963.
An Act relating to Duties of Excise.
[Assented to 20th September, 1963.]
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 1963.
(2.) The Excise
Tariff 1921–1962 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 1921–1963.
Commencement.
2. This Act
shall be deemed to have come into operation on the seventeenth day of May, One
thousand nine hundred and sixty-three.
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. |
By inserting after item 12 a new item as follows:—
|
“13 (a) Goods for the Government of a
country other than Australia and for the official use of that Government, as
prescribed by Departmental By-laws
| Free |
(b) Goods for use by or sale to persons covered by a Status of
Forces Agreement between the Government of the Commonwealth of Australia and
the Government of another country, as prescribed by Departmental By-laws
| Free” |