Excise
Tariff Amendment Act 1979
No.
81 of 1979
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 1979.
(2)
The Excise Tariff Act 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 on 1 December 1978.
Amendment of
Tariff having effect from 1 December 1978
3.
The Schedule to the Principal Act is amended by omitting from paragraph (2) of
sub-item (c) of item 17 “$0.0126 per litre” and substituting “$13.00 per
kilolitre”, and duties of Excise are imposed in accordance with the Schedule to
the Principal Act as so amended.
Amendment of
Tariff having effect from 1 January 1979
4. (1) The Schedule to the Principal Act is amended by
omitting from paragraph (2) of sub-item (a)
of item 17 “$64.53 per kilolitre” and substituting “$70.98 per kilolitre”, and
duties of Excise are imposed in accordance with the Schedule to the Principal
Act as so amended.
(2)
This section shall be deemed to have come into operation on 1 January 1979.
Amendment of
Tariff having effect from 5 April 1979
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)
This section shall be deemed to have come into operation on 5 April 1979.
Application of
amendments
6.
(1) The duties of Excise imposed by section 3, by section 4 or by section 5
shall be charged, collected and paid—
(a) on
all goods dutiable under the Schedule to the Principal Act as amended and in
force on the date of commencement of that section, and manufactured or produced
in Australia on or after that date; and
(b) on
all goods dutiable under the Schedule to the Principal Act as so amended and so
in force, and manufactured or produced in Australia before that date, being
goods—
(i) that,
on that date, were subject to the control of the Customs or to Excise
supervision, or, on that date, 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 date.
(2)
A reference in sub-section (1) to the date of commencement of a section shall
be read as a reference to the date on which that section is deemed to have come
into operation.
SCHEDULE Section
5
AMENDMENT OF THE
SCHEDULE TO THE PRINCIPAL ACT
Item
10—
After
sub-item (a) insert the following
sub-item:
“(aa) Goods, as prescribed by Departmental By-laws, that,
at the time when they are entered for home consumption— (a)
are owned by an authority or body established for a purpose of the
Commonwealth by or under a law of the Commonwealth, including an Ordinance of
the Australian Capital Territory, being an authority or body prescribed by
Departmental By-laws in relation to those goods; and (b)
are not intended to be used for purposes of trade
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