Excise Tariff Amendment Act (No. 2) 1980 (Cth)

Excise Tariff Amendment Act (No. 2) 1980

No. 44 of 1980

  

An Act to amend the Excise Tariff Act 1921

[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 (No. 2) 1980.

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

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Amendment of Tariff

3. (1) The Schedule to the Principal Act is amended by adding at the end of item 2 the following sub-item:

“(R) Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by Departmental By-laws Free”,

(2) The duties of Excise imposed by the Principal Act as amended by sub-section (1) shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act as so amended and manufactured or produced in Australia on or after the day on which this section came 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 day, being goods—

(i) that, on that day, were subject to the control of the Customs or to Excise supervision, or, on that day, 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 day.