Excise Tariff
1973
No. 20 of 1973
AN
ACT
Relating to Duties of Excise on
Wine.
[Assented to 18 April 1973]
BE IT ENACTED by the Queen, the
Senate and the House of Representatives of Australia, as follows:—
Short
title and citation.
1. (1) This Act may be cited as the Excise Tariff 1973.
(2) The Excise Tariff 1921–1972 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 1921–1973.
Commencement.
2.This Act shall come into operation on the day on which
it receives the Royal Assent.
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.
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—
(a)
on all goods dutiable under the Schedule to the Principal Act as amended as set
out in the Schedule to 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, on that date, 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.
SCHEDULE Section
3
Amendment of the Schedule to the Principal Act
Omit
item 16, substitute the following item:—
“16. Wine produced from grapes other than fresh
grapes; wine produced from fresh grapes and containing added sugar in any
form (otherwise than in the form of concentrated grape must produced from
fresh grapes), added honey, added glucose, or any other added sweetening
matter prescribed by Departmental By-laws, but not being—
|
(a) natural or artificial sparkling wine;
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(b) vermouth;
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(c) wine to be used in the manufacture of liqueurs,
cocktails or wine cordials; or
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(d) wine that, under Departmental By-laws, is to be
treated as medicated wine.
| $0.44 per litre”.
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