EXCISE
TARIFF (No. 2).
No.
82 of 1949.
An
Act relating to Duties of Excise.
[Assented
to 28th October, 1949.]
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) 1949.
(2.) The Excise
Tariff 1921–1948, as amended by the Excise
Tariff 1949 , is in this Act referred to as the Principal Act.
(3.) Section one of the Excise Tariff 1949 is amended by omitting sub-section (2.).
(4.) The Principal Act, as amended by this Act,
may be cited as the Excise Tariff 1921–1949.
Incorporation.
2. Section two of the
Principal Act is amended by inserting after the words and figures “Beer Excise Act 1901–1918,” the words
and figures “the Coal Excise Act 1949”.
Amendment
of Tariff.
3. 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 last-mentioned Schedule.
Date
of imposition of duties of Excise.
4. The date of the
imposition of the duties of Excise imposed by this Act is the first day of
November, One thousand nine hundred and forty-nine, and this Act shall come
into operation on that date.
Duties
of Excise.
5. The duties of Excise
specified in the Schedule to this Act are hereby imposed in accordance with
that Schedule, as from the date of the imposition of those duties, and those
duties shall be imposed on that date and shall be charged, collected and paid
to the use of the King for the purposes of the Commonwealth on all goods
dutiable under the Schedule to this Act and produced in Australia on and after
that date.
Section
3.THE
SCHEDULE.
—
Amendment
of the Schedule to the Principal Act.
excise
duties.
Articles. | Rate of Duty. |
20.
By adding a new item 20 as
follows:— “20. Coal, not being
coal the property of a State, as prescribed by Departmental By-laws ---------------------------------------------------------------------- per
ton
| 6d.” |