Excise Tariff
No. 18 of 1967
An
Act relating to the Exemption from Duties of Excise of Goods for the use of
certain Representatives of Governments of Countries other than Australia and
their Families.
[Assented to 12 May 1967]
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 1967.
(2.) The Excise
Tariff 1921–1965 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 1921–1967.
Commencement.
2. This Act shall come into operation on the day
on which it receives the Royal Assent.
3. After section 5 of the Principal Act the following section is
inserted:—
Limitation
on exemption from duty on goods for use by consuls, trade commissioners.
“6.—(1.) Sub-item
(d) of item 10 in the Schedule to
this Act does not apply in respect of goods that are intended for the use of a
consular post or person referred to in that sub-item where
any other goods of the same kind, or of a
similar kind, that have been entered for home consumption were, at the time
when they were so entered, intended for the use of the consular post or person
and the Minister, by instrument in writing, declares that, in his opinion, the
reasonable requirements of the consular post or person, as the case may be,
have adequately been met by the other goods.
“(2.) Sub-item (d)
of item 10 in the Schedule to this Act does not apply in respect of any goods
unless—
(a)the person for whose
use the goods are intended, or, if the goods are intended for the use of a
consular post, the head of the post, agrees that, in the event of the goods
being sold or otherwise disposed of in Australia within two years after the
date of entry of the goods for home consumption, he will, unless the Minister
otherwise determines, pay an amount equal to the duty that, but for that
sub-item, would have been payable in respect of the goods; and
(b) where the person so entering into an agreement has previously
entered into a similar agreement in relation to any other goods and has
committed a breach of that last-mentioned agreement—the person complies with
such conditions, if any, as the Minister, by instrument in writing, determines
(which may include a condition that the person give security, satisfactory to
the Minister, that he will comply with the first-mentioned agreement).
“(3.) Where the Minister is of opinion that a
country does not grant in relation to Australia exemptions from duties of
excise corresponding with the exemptions having effect in relation to that
country by virtue of sub-item (d) of
item 10 in the Schedule to this Act, he may, by instrument in writing published
in the Gazette, direct that that
sub-item shall not apply in relation to that country except to such extent, if
any, as is specified in the instrument.”.
Amendment
of Schedule.
4.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 amendments.
5. The amendments made by this Act apply in
relation to—
(a)goods that are
manufactured or produced in Australia after the commencement of this Act; and
(b)goods that were
manufactured or produced in Australia before that time, being goods—
(i)
that, 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
belonged to, a manufacturer or producer of the goods; and
(ii)
on which no duty of Excise had been paid before that time.
THE
SCHEDULE Section
4.
Amendment of the Schedule to the Principal Act
Omit
sub-items (d) and (e) of item 10, insert the following
sub-items:— “(d)................. Articles
that are, at the time when they are entered for home consumption, intended
for—
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(1)................... the
official use of a consular post in Australia of any country, being a consular
post the head of which is a person who is not an Australian citizen, is not
ordinarily resident in Australia or in a Territory of the Commonwealth
(including the Territory of Nauru) and is not otherwise engaged in a
profession, business or occupation..........................................................................
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(2)................... the
personal use of a person who is the head of a consular post in Australia of
any country or, not being the head of such a post, is entrusted in the
capacity of a consular officer with the exercise of consular functions at
such a post, being a person who is not an Australian citizen, is not
ordinarily resident in Australia or in a Territory of the Commonwealth
(including the Territory of Nauru) and is not otherwise engaged in a
profession, business or occupation
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(3)................... the
official or personal use of a Trade Commissioner in Australia of any country,
being a person who is not an Australian citizen, is not ordinarily resident
in Australia or in a Territory of the Commonwealth (including the Territory
of Nauru) and is not otherwise engaged in a profession, business or
occupation
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(4)................... the
personal use of a member of the family of a person referred to in either of
the last two preceding paragraphs, being a member of the family who forms
part of the household of the person, is not an Australian citizen, is not
ordinarily resident in Australia or in a Territory of the Commonwealth
(including the Territory of Nauru) and is not engaged in a profession,
business or occupation
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“(e)................. Articles that— (1) are, at the time when they are entered for home consumption— (a) intended for the
official use of a consular post in Australia of any country, being a consular
post to which paragraph (1) of sub-item (d)
of this item does not apply: or (b) intended for the
official use of a Trade Commissioner in Australia of any country, being a
person to whom paragraph (3) of sub-item (d)
of this item does not apply:
(2) are declared by that person, in writing, to be for such official
use; and (3) are included in a class of articles, or
are articles, approved by the Minister for the purposes of this sub-item............................................
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