Excise Tariff
(No. 2)
No.
82 of 1967
An Act to vary the Rates of Excise
Duty on Canned Fruit.
[Assented to 8 November 1967]
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) 1967.
(2.) The Excise
Tariff 1921–1965, as amended by the Excise
Tariff 1967, is in this Act referred to as the Principal Act.
(3.) Section 1 of the Excise Tariff 1967 is amended by omitting sub-section (3.).
(4.) The Principal Act, as amended by this Act,
may be cited as the Excise Tariff 1921–1967.
Commencement.
2.—(1.) Section 1 of this Act and this section
shall come into operation on the day on which this Act receives the Royal
Assent.
(2.) The remaining provisions of this Act shall
be deemed to have come into operation on the seventeenth day of March, One
thousand nine hundred and sixty-seven.
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 imposed in accordance with the Schedule to the
Principal Act as so amended.
Goods
subject to duties of Excise imposed by this Act.
4. The
duties of Excise imposed by this Act shall be charged, collected and paid to
the use of the Queen for the purposes of the Commonwealth—
(a)on all goods dutiable under the
Schedule to the Principal Act as amended as set out in the Schedule to this Act
and manufactured or produced in Australia on or after the date on which this
section is 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 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.
THE
SCHEDULE Section
3.
Amendment of the
Schedule to the Principal Act
Omit item 22, insert the following item:— |
“22. Canned fruit, being—
|
(a) canned peaches;
|
(b) canned pears;
|
(c) canned apricots; or
|
(d)canned mixed fruit
having a fruit content not less than fifty-five per centum of which consists
of one or more of the fruits specified above
|
Where the pack does not exceed 5 ounces......................... per dozen containers
| $0.0375 |
Where the pack
exceeds 5 ounces but does not exceed 11 ounces per dozen containers
| $0.075 |
Where the pack
exceeds 11 ounces but does not exceed 17 ounces per dozen containers
| $0.15 |
Where the pack
exceeds 17 ounces but does not exceed 24 ounces per dozen containers
| $0.225 |
Where the pack exceeds 24 ounces................................... per
dozen containers
| $0.30 |
And, in addition, for each 16 ounces or part of 16 ounces by
which the pack exceeds 31 ounces.................................................................................. per
dozen containers
| $0.15”. |