Excise
Tariff Amendment Act (No. 2) 1988
No.
149 of 1988
An
Act relating to Duties of Excise
[Assented to 26 December 1988]
BE
IT ENACTED by the Queen, and the Senate and the House of Representatives of the
Commonwealth of Australia, as follows:
Short
title etc.
1. (1) This Act may be cited as
the Excise Tariff Amendment Act (No. 2)
1988.
(2) In this Act, “Principal
Act” means the Excise Tariff Act 19211.
Commencement
2. (1) Sections 1 and 2
commence on the day on which this Act receives the Royal Assent.
(2) Section 3 shall be
taken to have commenced on 1 April 1988.
(3) Section 4 shall be
taken to have commenced on 1 July 1988.
(4) Section 5 commences on
1 July 1989.
Amendment
of Schedule having effect from 1 April 1988
3. The Schedule to the
Principal Act is amended by omitting from paragraph 17 (c)(2) “$13.21”
and substituting “$15.39”.
Amendment
of Schedule having effect from 1 July 1988
4. The Schedule to the
Principal Act is amended by omitting from sub-item 11 (d) “$0.16087 per litre” and substituting “Free”.
Amendment
of Schedule having effect from 1 July 1989
5. The Schedule to the
Principal Act is amended by omitting sub-items 10 (a) and 10 (aa)
and substituting the following sub-item:
“(a) Goods that, at the
time when they are entered for home
consumption, are owned by the Commonwealth and are not intended to be
used for the purposes of trade, being goods for use: (a) by a Department of the Australian Public Service
that is prescribed by By-law in relation to those goods; or (b) by an authority or body that is established for
a purpose of the Commonwealth by or under a law of the Commonwealth
(including an Ordinance of the Australian Capital Territory) and that is
prescribed by By-law in relation to those goods”.
| Free |
NOTE
1. No. 26, 1921,
as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4,
1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and
65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80,
1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No.
19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961;
No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos.
18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No.
108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121,
1974; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979;
Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 45, 54 and 80, 1982; Nos. 27
and 99, 1983; Nos. 53, 72 and 131, 1984; Nos. 41 and 189, 1985; Nos. 20 and
160, 1986; Nos. 53 and 150, 1987; and No. 29, 1988.
[Minister’s
second reading speech made in—
House
of Representatives on 1 September 1988
Senate
on 2 November 1988