Excise
Tariff (No. 2)
No. 33 of 1969
An
Act to reduce the Rates of Excise Duty on Canned Fruit.
[Assented
to 9 June 1969]
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) 1969.
(2.) The Excise Tariff 1921-1968, as amended by
the Excise Tariff 1969, is in this
Act referred to as the Principal Act.
(3.) Section 1
of the Excise Tariff 1969 is amended
by omitting sub-section (3.).
(4.) The
Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1969.
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 twenty-eighth day of March, One thousand nine hundred and sixty-nine.
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—
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(a) canned peaches;
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(b) canned pears;
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(c) canned apricots; or
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(d)canned mixed fruit not less than
fifty-five per centum of the fruit content of which consists of one or more
of the following fruits, that is to say, peaches, pears or apricots
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Where the pack does
not exceed 5 ounces................
| per
dozen containers | $0.00625
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Where the pack exceeds
5 ounces but does not exceed 11 ounces
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per
dozen containers | $0.0125
|
Where the pack exceeds
11 ounces but does not exceed 17 ounces
|
per
dozen containers | $0.025
|
Where the pack exceeds
17 ounces but does not exceed 24 ounces
|
per
dozen containers | $0.0375
|
Where the pack exceeds
24 ounces..........................
| per
dozen containers | $0.05
|
And, in addition, for each 16 ounces or part of 16
ounces by which the pack exceeds 31 ounces
|
per
dozen containers | $0.025”.
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