Excise Tariff Amendment Act (No. 4) 1980 (Cth)

Excise Tariff Amendment Act (No. 4) 1980

No. 122 of 1980

 

An Act relating to duties of Excise

[Assented to 17 September 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. 4) 1980.

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

Commencement

2. This Act shall be deemed to have come into operation on 18 April 1980.

Amendment of Tariff

3. (1) The Schedule to the Principal Act is amended by omitting from paragraph (2) of sub-item (c) of item 17 “$14.00 per kilolitre” and substituting “$41.65 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 Act 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.