Excise Tariff 1974 (Cth)

EXCISE TARIFF 1974

No. 121 of 1974

An Act relating to Duties of Excise.

 

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 1974.

(2) The Excise Tariff 1921-1973 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 1921-1974.

Commencement.

2. Except as otherwise provided, this Act shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 23 July 1974.

Amendments of Tariff having effect from 8 p.m. on 23 July 1974.

3. (1) The Schedule to the Principal Act is amended as set out in Schedule 1 to this Act and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act as amended as set out in Schedule 1 to this Act and manufactured or produced in Australia at or after the time at which this section is to be deemed to have come 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 time, being goods—

(i) that, at that time, were subject to the control of the Customs or to Excise supervision, or, at that time, 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.

Amendments of Tariff having effect from 8 p.m. on 17 September 1974.

4. (1) The Schedule to the Principal Act, as amended in accordance with section 3 of this Act, is further amended as set out in Schedule 2 to this Act and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended and as so further amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act as amended as set out in Schedule 1 to this Act and as further amended as set out in Schedule 2 to this Act and manufactured or produced in Australia at or after the time at which this section is to be deemed to have come into operation; and

(b) on all goods dutiable under the Schedule to the Principal Act as so amended and as so further amended and 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, at that time, 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.

(3) This section shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 17 September 1974.

 

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SCHEDULE 1 Section 3

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT

Provision amended	Amendment
Sub-item 2(a).............................................................	Omit “$6.00”, substitute “$8.55”.
Sub-item 2(b).............................................................	Omit “$6.00”, substitute “$8.55”.
Sub-item 2(c).............................................................	Omit “$6.00”, substitute “$8.55”.
Sub-item 2(d).............................................................	Omit “$6.80”, substitute “$9.35”.
Paragraph 2(e)(1).......................................................	Omit “$6.80”, substitute “$9.35”.
Paragraph 2(e)(2).......................................................	Omit “$6.80”, substitute “$9.35”.
Sub-item 2(f).............................................................	Omit “$6.88”, substitute “$9.43”.
Sub-item 2(g).............................................................	Omit “$6.92”, substitute “$9.47”.
Sub-item 2(h)............................................................	Omit “$6.88", substitute “$9.43".
Sub-item 2(o).............................................................	Omit “$7.23”, substitute “$9.78”.
Sub-item 5(a).............................................................	Omit “$6.84”, substitute “$9.39”.
Sub-item 5(b).............................................................	Omit “$7.23”, substitute “$9.78”.
Sub-item 5(c).............................................................	Omit “$6.84”, substitute “$9.39”.
Paragraph 6(a)(1).......................................................	Omit “$7.00”, substitute “$8.05”.
Paragraph 6(a)(2).......................................................	Omit “$7.15”, substitute “$8.20”.
Paragraph 6(b)(1).......................................................	Omit “$7.05”, substitute “$8.20”.
Paragraph 6(b)(2).......................................................	Omit “$7.20”, substitute “$8.25”.
Paragraph 6(c)(1).......................................................	Omit “$13.86”, substitute “$15.96”.
Paragraph 6(c)(2).......................................................	Omit “$14.00”, substitute “$16.10”.
Sub-item 7(a).............................................................	Omit “$11.78”, substitute “$13.58”.
Sub-item 7(b).............................................................	Omit “$12.00”, substitute “$13.80”.
Sub-item 8(a).............................................................	Omit “$13.95”, substitute “$16.05”.
Sub-item 8(b).............................................................	Omit “$14.00”, substitute “$16.10”.

 

SCHEDULE 2  Section 4

AMENDMENTS OF THE SCHEDULETO THE PRINCIPAL ACT AS AMENDED

BY SECTION 3 OF THIS ACT

Provision amended	Amendment
Sub-item 2(a).............................................................	Omit “$8.55”, substitute “$8.95”.
Sub-item 2(b).............................................................	Omit “$8.55”, substitute “$8.95”.
Sub-item 2(c).............................................................	Omit “$8.55”, substitute “$8.95”.