EXCISE
TARIFF (No. 2).
No. 65 of 1959.
An Act relating to Duties of
Excise.
[Assented
to 12th November, 1959.]
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) 1959.
(2.) The Excise
Tariff 1921–1958, as amended by the Excise
Tariff 1959, is in this Act referred to as the Principal Act.
(3.) Section one of the Excise Tariff 1959 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act, may
be cited as the Excise Tariff 1921–1959.
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 first
day of September, One thousand nine hundred and fifty-nine, 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.
Duty
of Excise.
4.The
duty of Excise specified in the Schedule to this Act is imposed in accordance
with that Schedule, as from the time of the imposition of that duty, and that
duty shall be deemed to have been imposed at that time, and shall be charged,
collected and paid to the use of the Queen for the purposes of the
Commonwealth, on—
(a)all goods dutiable under the Schedule
to this Act and manufactured or produced in Australia after the time when that
duty is deemed to have been imposed; and
(b)all goods dutiable under the Schedule
to this Act which were manufactured or produced in Australia before the time
when that duty is deemed to have been imposed 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 the time when that
duty is deemed to have been imposed.
THE SCHEDULE. Section
2.
——
Amendment of the Schedule to the Principal Act.
Articles. | Rate of Duty. |
20. By omitting the item and inserting in its
stead the following item:— |
“20. Coal, not being coal the property of a State, as prescribed
by Departmental By-laws-------------------------------------------------------------------------- per
ton
| 5d.” |