Excise Tariff Amendment Act 1978 (Cth)

EXCISE TARIFF AMENDMENT ACT 1978

No. 48 of 1978

An Act relating to duties of Excise on petroleum.

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 1978.

 

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

Commencement

2. This Act shall be deemed to have come into operation at the hour of one o’clock in the morning by standard time in the Australian Capital Territory on 18 November 1977.

Amendment of Tariff

3. (1) The Schedule to the Principal Act is amended by omitting paragraph (3) of sub-item (b) of item 17 and substituting the following paragraph:

“(3) Other—

(a) As prescribed by Departmental By-laws...................................	Free
(b) Other..........................................................................................	$0.0189 per litre”.

(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, the manufacturer or producer of the goods; and

(ii) on which no duty of Excise had been paid before that time.