EXCISE
TARIFF (No. 3).
No. 65 of 1939.
An
Act relating to Duties of Excise.
[Assented to 15th December, 1939.]
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. 3) 1939.
(2.) Section one of the Excise Tariff (No. 2)
1939 is amended by omitting sub-section (4.).
(3.) The Excise
Tariff 1921–1938, as amended by the Excise
Tariff 1939, and by the Excise Tariff
(No. 2) 1939, is in this Act
referred to as the Principal Act.
(4.) The Principal Act, as amended by this Act, may
be cited as the Excise Tariff 1921–1939.
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 hereby 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 December, One thousand nine hundred and thirty-nine, at nine 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.
Duties
of Excise.
4.The
duties of Excise specified in the Schedule to this Act are hereby imposed in
accordance with that Schedule, as from the time of the imposition of those
duties, and those duties shall be deemed to have been imposed at that time, and
shall be charged, collected and paid to the use of the King for the purposes of
the Commonwealth, on the following goods, namely:—
(a)all goods dutiable under the Schedule
to this Act and manufactured or produced in Australia after the time when those
duties are deemed to have been imposed; and
(b)
all goods dutiable under the Schedule to this Act and manufactured or produced
in Australia before the time when those duties are deemed to have been imposed,
and which were at that time subject to the control of the Customs, or to Excise
supervision, or in the stock, custody or possession of, or belonging to, any
distiller or manufacturer thereof, and on which no duty of Excise had been paid
before the time when those duties are deemed to have been imposed.
THE SCHEDULE. Sec. 2.
AMENDMENT OF THE SCHEDULE TO THE PRINCIPAL ACT.
EXCISE
DUTIES.
Articles. | Rate of Duty. |
1. By adding a new
paragraph (3) to sub-item (a)
(third time occurring) as follows:—
|
“(3) Produced by
National Oil Proprietary Limited from shale mined on the land described in
the First Part of the Fourth Schedule to the Agreement (a copy of which is
set forth in the Schedule to the National
Oil Proprietary Limited Agreement Act 1937) as read and construed in the
manner provided by the Agreement made on the 25th October, 1939, between the
parties to the first-mentioned Agreement—
|
(a)For each gallon not exceeding 10,000,000 gallons in each year
commencing on the first day of January---------------------------------------------------
| 1d. |
(b) For each gallon
exceeding 10,000,000 gallons in each year commencing on the first day of
January---------------------------------------------------------
| 6½d.” |