Excise Tariff Amendment Act 1977 (Cth)

EXCISE TARIFF AMENDMENT ACT 1977

No. 104 of 1977

An Act relating to duties of Excise.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Excise Tariff Amendment Act 1977.

(2) The Excise Tariff 1921 is in this Act referred to as the Principal Act.

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 16 August 1977.

3. Section 1 of the Principal Act is repealed and the following section substituted:

Short title

“1. This Act may be cited as the Excise Tariff Act 1921.”.

Amendment of Tariff having effect from 2 a.m. on 1 July 1977

4. (1) The Schedule to the Principal Act is amended by omitting from item 20 “$0.043 per tonne” and substituting “$0.10 per tonne”, 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 by sub-section (1) 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 (other than coal removed from a coal mine before that time in pursuance of sub-section 24(2) of the Coal Excise Act 1949)—

(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 2 o’clock in the morning by standard time in the Australian Capital Territory on 1 July 1977.

Amendments of Tariff having effect from 8 p.m. on 16 August 1977

5. (1) 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.

(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 by sub-section (1) 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.

SCHEDULE Section 5

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT

Sub-paragraph 11(a)(3)(a)—

Omit “$0.04305 “, substitute “$0.04555”.

Sub-paragraph 11(a)(3)(b)—

Omit “$0.04905”, substitute “$0.05155”.

Paragraph 11(b)(3)—

Omit “$0.04905”, substitute “$0.05155”.

Paragraph 11(c)(2)—

Omit “$0.04905”, substitute “$0.05155”.

Paragraph 11(d)(2)—

Omit “$0.0394”, substitute “$0.0419”.

Paragraph 11 (e)(2)—

Omit “$0.04905”, substitute “$0.05155”.

Paragraph 17(a)(2)—

Omit “$0.0126”, substitute “$0.0189”.

Paragraph 17(b)(2)—

Omit “$0.04905”, substitute “$0.05155”.

Sub-item 17(b)—

Omit paragraph (3), substitute:

“(3) Other—

(a) In admixture with stabilized crude petroleum oil............	$0.0189 per litre
(b) Other................................................................................	Free”.