EXCISE TARIFF (No. 2).
No. 59 of 1956.
An Act relating to Duties
of Excise.
[Assented to 13th
September, 1956.]
BE it enacted by the
Queen’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) 1956.
(2.) The Excise Tariff 1921–1953, as amended by the Excise
Tariff 1956, is in this Act referred to as the Principal Act.
(3.) Section one of the Excise Tariff 1956 is amended by omitting
sub-section (3.).
(4.) The Principal Act, as amended by this Act, may be cited as the Excise
Tariff 1921–1956.
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 imposed in accordance with the
first-mentioned Schedule as amended by the last-mentioned 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 seventeenth day of May, One thousand nine hundred and fifty-six, at five
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.
Application of amendments.
4. The amendments made by this Act apply in relation to—
(a) goods manufactured or produced in Australia after the time
specified in the last preceding section; and
(b) goods which were manufactured or
produced in Australia before that time, and at that time were subject to the
control of the Customs, or to Excise supervision, or were in the stock, custody
or possession of, or belonging to, a manufacturer thereof and on which no duty
of Excise had been paid before that time.
THE
SCHEDULE Section 2.
Amendments
of the Schedule to the Principal
Act.
EXCISE
DUTIES.
Articles | Rate of Duty. |
2. By omitting the whole
of sub-item (p) and inserting in
its stead the following sub-item :—
|
“(p) Spirit for scientific or educational
purposes, subject to Regulations—
|
(1) For use in
Universities-----------------------------------------------------
| Free |
(2) For use in approved Technical Colleges
or other educational institutions prescribed by Departmental By-laws------------------------------------------------
| Free” |