EXCISE
TARIFF (NO. 2).
No. 70 of 1938.
An Act relating to Duties of Excise.
[Assented to 10th December, 1938.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and
the House of Representatives of the Commonwealth of Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the Excise Tariff (No. 2) 1938.
(2.) Section one of the Excise Tariff 1938 is amended by omitting sub-section (3.).
(3.) The Excise
Tariff 1921–1936, as amended by the Excise
Tariff 1938, is in this Act referred to as the Principal Act.
(4.) The Principal Act as amended by this Act,
may be cited as the Excise Tariff 1921–1938.
Amendment
of Tariff.
2.The
Schedule to the Principal Act is amended as set out in the Schedule to this
Act, and duties of Excise are hereby imposed in accordance with the
first-mentioned Schedule as amended by the lastmentioned Schedule.
Time
of imposition of duties of Excise.
3.The
time of the imposition of the duties of Excise imposed by this Act is the
twenty-second day of September, One thousand nine hundred and thirty-eight at
nine o’clock in the forenoon reckoned according to standard time in the
Australian Capital Territory and this Act shall be deemed to have come into
operation at that time.
Duties
of Excise.
4.The
duties of Excise specified in the Schedule to this Act are hereby imposed in
accordance with that Schedule, as from the time of the imposition of those
duties, and those duties shall be deemed to have been imposed at that time, and
shall be charged, collected and paid to the use of the King for the purposes of
the Commonwealth, on the following goods, namely:—
(a)
all goods dutiable under the Schedule to this Act and manufactured or produced
in Australia after the time when those duties are deemed to have been imposed;
and
(b)
all goods dutiable under the Schedule to this Act and manufactured or produced
in Australia before the time when those duties are deemed to have been imposed,
and which were at that time subject to the control of the Customs, or to Excise
supervision, or in the stock, custody or possession of, or belonging to, any
manufacturer thereof, and on which no duty of Excise had been paid before the
time when those duties are deemed to have been imposed.
THE
SCHEDULE.
Sec.
2. AMENDMENTS OF THE
SCHEDULE TO THE PRINCIPAL ACT.
EXCISE DUTIES.
Articles. | Rate of Duty. |
6. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—
|
“(a)*Tobacco, hand-made strand:—
|
(1) In the manufacture of which all the tobacco leaf used is
Australian-grown per lb.
| 4s. 3d. |
(2) Otherwise-------------------------------------------------------------- per
lb.
| 4s. 11d. |
* Hand-made Tobacco.—“Hand-made Tobacco” shall mean tobacco in the manufacture of
which all operations are entirely carried on by hand without the aid of
machine tools or machinery other than that used in the pressing of the
tobacco.”
|
By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—
|
“(b) Tobacco, manufactured, n.e.i.:—
|
(1) In the manufacture of which all the tobacco leaf used is
Australian-grown per lb.
| 4s. 6d. |
(2) Otherwise-------------------------------------------------------------- per
lb.
| 5s. 2d.” |
By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:—
|
“(d) Tobacco, in the
manufacture of which all the tobacco leaf used is Australian-grown, for
consumption by Australian aborigines, as prescribed by Departmental By-laws---------------------------------------------------------------------------- per
lb.
| 3s. 10d.” |