Excise Tariff Amendment Act 1980
No. 43 of 1980
An Act relating to duties of Excise
[Assented
to 23 May 1980]
BE IT ENACTED by the Queen, and the Senate and
the 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 1980.
(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 July 1979.
Amendment
of Tariff having effect from 1 July 1979
3. The Schedule to the Principal Act is amended
by omitting from paragraph (2) of sub-item (a)
of item 17 “$70.98” and substituting “$102.27”, and duties of Excise are
imposed in accordance with the Schedule to the Principal Act as so amended.
Amendment
of Tariff having effect from 22 August 1979
4.
(1) The Schedule to the Principal
Act is amended by omitting item 4, 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 22 August 1979.
Amendments
of Tariff having effect from 9 November 1979
5.
(1) The Schedule to the Principal
Act is amended—
(a) by omitting from sub-items (a) and (b)
of item 2 “$18.75” (wherever occurring) and substituting “$16.00”; and
(b) by omitting from sub-item (c) of item 5 “Flavoured spiritous
liquors” and substituting “Spiritous liquors”,
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 9 November 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)