Excise Tariff Amendment Act (No. 2) 1978 (Cth)

EXCISE TARIFF AMENDMENT ACT (No. 2) 1978

No. 184 of 1978

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 (No. 2) 1978.

(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 at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 15 August 1978.

Amendments of Tariff having effect from 8 p.m. on 15 August 1978

3. (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.

Amendment of Tariff having effect from 16 August 1978

4. (1) The Schedule to the Principal Act is amended by omitting from paragraph (2) of sub-item (A) of item 17 “$0.0189 per litre” and substituting “$64.53 per kilolitre”, 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 on or after the date on 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 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.

(3) This section shall be deemed to have come into operation on 16 August 1978.

 

SCHEDULE Section 3

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT

Item 1—

Omit “$0.394”, substitute “$0.52”.

Sub-item 2(a)—

Omit “$10.21”, substitute “$18.75”.

Sub-item 2(b)—

Omit “$10.21”, substitute “$18.75”.

Sub-item 2(c)—

Omit “$10.21”, substitute “$18.75”.

Sub-item 2(d)—

Omit “$10.21”, substitute “$18.75”.

Paragraph 2(e)(1)—

Omit “$10.21”, substitute “$18.75”.

Paragraph 2(e)(2)—

Omit “$10.21”, substitute “$18.75”.

Sub-item 2(f)—

Omit “$10.29”, substitute “$18.75”.

Sub-item 2(g)—

Omit “$10.33”, substitute “$18.75”.

Sub-item 2(H)—

Omit “$10.29”, substitute “$18.75”.

Sub-item 2(o)—

Omit “$10.64”, substitute “$19.25”.

Sub-item 5(a)—

Omit “$10.25”, substitute “$18.75”.

Sub-item 5(b)—

Omit “$10.64”, substitute “$19.25”.

Sub-item 5(c)—

Omit “$10.25”, substitute “$18.75”.

Paragraph 6(a)(1)—

Omit “$9.68”, substitute “$12.38”.

Paragraph 6(a)(2)—

Omit “$9.83”, substitute “$12.53”.

Paragraph 6(b)(1)—

Omit “$9.73”, substitute “$12.43”.

Paragraph 6(b)(2)—

Omit “$9.88”, substitute “$12.58”.

Paragraph 6(c)(1)—

Omit “$19.22”, substitute “$24.61”.

Paragraph 6(c)(2)—

Omit “$19.36”, substitute “$24.75”.

Sub-item 7(a)—

Omit “$16.34”, substitute “$20.90”.

Sub-item 7(b)—

Omit “$16.56”, substitute “$21.12”.

Sub-item 8(a)—

Omit “$19.31”, substitute “$24.70”.

Sub-item 8(b)—

Omit “$19.36”, substitute “$24.75”.