EXCISE
TARIFF (No. 4).
No.
93 of 1948.
An Act relating to Duties of
Excise.
[Assented
to 21st December, 1948.]
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. 4) 1948.
(2.) The Excise Tariff 1921–1939, as amended by
the Excise Tariff 1948, by the Excise Tariff (No. 2) 1948 and by the Excise
Tariff (No. 3) 1948, is in this
Act referred to as the Principal Act.
(3.) Section one
of the Excise Tariff (No. 3) 1948 is amended by omitting
sub-section (4.).
(4.) The
Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1948.
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.—(1.) The time of the imposition of the duties of
Excise (not being duties of Excise the time of the imposition of which is fixed
by the next succeeding sub-section) imposed by this Act is the ninth day of
September, One thousand nine hundred and forty-eight, 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.
(2.) The time of
imposition of duties of Excise imposed by this Act in respect of which a date
earlier than the ninth day of September, One thousand nine hundred and
forty-eight, is specified in the Schedule to this Act, is the earlier date so
specified at nine o’clock in the forenoon reckoned according to standard time
in the Australian Capital Territory.
Validation of Proclamations.
4.—(1.) Where, in the Schedule to this Act, it is
provided that, on a date to be fixed by Proclamation, the omission of an item
or portion of an item from the Schedule to the Principal Act shall be
effective, every Proclamation issued on or after the eighth day of September,
One thousand nine hundred and forty-eight, and prior to the date on which this
Act receives the Royal Assent, fixing the date on which the omission of that
item or portion of an item from the Schedule to the Principal Act shall be
effective, shall be deemed to have been lawfully made.
(2.) Where, in
the Schedule to this Act, it is provided that on and after a date to be fixed
by Proclamation, rates of duty shall be imposed on goods covered by an item or
portion of an item in the Schedule to this Act, every Proclamation issued on or
after the eighth day of September, One thousand nine hundred and forty-eight,
and prior to the date on which this Act receives the Royal Assent, fixing the
date on and after which those rates of duty shall be imposed on goods covered
by an item or portion of an item in the Schedule to this Act, shall be deemed
to have been lawfully made.
Duties of Excise.
5. 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—
(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 which were
manufactured or produced in Australia before the time when those duties are
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, 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.
——————
AMENDMENTS
OF THE SCHEDULE TO THE PRINCIPAL ACT. Section
2.
EXCISE DUTIES.
Articles. | Rate of Duty. |
2. | By
omitting the whole of sub-item (i),
such omission to be effective on a date to be fixed by Proclamation.
|
5. | By adding a new item 5
as follows:— “On
and after a date to be fixed by Proclamation— 5. Liqueurs—
|
(a)
As prescribed by Departmental By-laws per
proof gallon | 55s.
6d. |
10. | (b) N.E.I.------------------------------------------------- per
proof gallon | 65s.
6d.” |
By adding a new
sub-item (f) as follows:— “(f) Articles which are
owned (prior to clearance for home consumption) by and are for the official
use of the United Nations Organization or a Specialized Agency of the United
Nations Organization----------------------------------------------
| Free.” |
By adding a new
sub-item (g) as follows:— |
“(g)
Articles which are owned (prior to clearance for home consumption) by and are
for the personal or official use of the Secretary-General or an Assistant
Secretary-General of the United Nations Organization or the Executive Head or
an Assistant Executive Head of a Specialized Agency of the United Nations
Organization or a member of the family of any person mentioned in this
sub-item------------------------
| Free.” |
11. | By omitting the whole of
paragraph (3) (twice occurring) of sub-item (a)
and inserting in its stead the following paragraph:—
|
“(3) Produced from
shale mined in Australia-------------------------------------
| Free.” |
By adding to sub-item (b) a new paragraph (3) as follows:—
|
“(3) Produced from
shale mined in Australia-------------------------------------
| Free.” |
By omitting the whole of
paragraph (2) (twice occurring) of sub-item (c)
and inserting in its stead the following paragraph:—
|
“(2) Produced directly
or indirectly from coal mined in Australia--------------
| Free.” |
15. | By omitting the whole
item and inserting in its stead the following item:— “On
and after 1st July, 1948— |
15. Matches ----------------------------------------------------- per
8,640 matches
| 7s.
3d.” |