Excise Tariff (Petroleum) Amendment Act 1982 (Cth)

Excise Tariff (Petroleum) Amendment Act 1982

No. 45 of 1982

 

An Act to amend the Excise Tariff Act 1921

[Assented to 9 June 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Excise Tariff (Petroleum) Amendment Act 1982.

(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Section 3 shall be deemed to have come into operation on 1 July 1981.

(3) Section 4 shall be deemed to have come into operation on 1 January 1982.

 

Amendments of Tariff taking effect on 1 July 1981

3. (1) The Schedule to the Principal Act is amended—

(a) by omitting from paragraph 17 (a) (2) “$174.08” and substituting “$177.53”; and

(b) by omitting from paragraph 17 (c) (2) “$36.67” and substituting “$37.07”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 July 1981, and manufactured or produced in Australia on or after that date; and

(b) on all goods dutiable under the Schedule to the Principal Act, as amended and so in force, 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, on that date, 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.

Amendments of Tariff taking effect on 1 January 1982

4. (1) The Schedule to the Principal Act is amended—

(a) by omitting from paragraph 17 (a) (2) “$177.53” and substituting “$186.26”; and

(b) by omitting from paragraph 17 (c) (2) “$37.07” and substituting “$20.46”,

and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected and paid—

(a) on all goods dutiable under the Schedule to the Principal Act, as amended and in force on 1 January 1982, and manufactured or produced in Australia on or after that date; and

(b) on all goods dutiable under the Schedule to the Principal Act, as amended and so in force, 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, on that date, 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.

NOTE

1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70. 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22. 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; and No. 50, 1981.