Excise Tariff 1969 (Cth)

Excise Tariff

No. 5 of 1969

An Act to amend the Excise Tariff 1921-1968.

[Assented to 8 April 1969]

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 1969.

(2.) The Excise Tariff 1921–1968 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 1921–1969.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Amendment of Tariff.

3.—(1.) The Schedule to the Principal Act is amended by omitting from sub-items (a), (b) and (c) of item 2 the figures “40” and inserting in their stead the figures “45”.

(2.) Duties of Excise are imposed in accordance with the Schedule to the Principal Act as amended by the last preceding sub-section.

Goods subject to duties of Excise imposed by this Act.

4. The duties of Excise imposed by this Act shall be charged, collected and paid to the use of the Queen for the purposes of the Commonwealth—

(a)on all goods dutiable under the Schedule to the Principal Act as amended by this Act and manufactured or produced in Australia on or after the date on which this Act comes into operation; and

 

(b)on all goods dutiable under the Schedule to the Principal Act as so amended and manufactured or produced in Australia before that date, being goods—

(i) that on that date are subject to the control of the Customs, or to Excise supervision, or are in the stock, custody or possession of, or belong to, a manufacturer or producer of the goods; and

(ii) on which no duty of Excise has been paid before that date.