EXCISE TARIFF VALIDATION.
No. 25 of 1948.
An Act to provide for the Validation of Collections of Duties of
Excise under Excise Tariff Proposals.
[Assented to 24th June, 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.
1. This Act
may be cited as the Excise Tariff
Validation Act 1948.
Commencement.
2. This Act
shall come into operation on the day on which it receives the Royal Assent.
Validation
of collections under Excise Tariff Proposals.
3. All
duties of Excise demanded or collected (whether before or after the
commencement of this Act and on or before the seventeenth day of December, One
thousand nine hundred and forty-eight) pursuant to the Excise Tariff Proposals
introduced into the House of Representatives on the second day of June, One
thousand nine hundred and forty-eight, shall be deemed to have been lawfully
imposed and lawfully demanded or collected.
Omission
of item or portion of item by Proclamation.
4. Where,
in the Excise Tariff Proposals referred to in the last preceding section, it is
provided that an item or portion of an item shall, on a date to be fixed by
Proclamation, be omitted from the Schedule to the Excise Tariff 1921–1948, the Governor-General may, by Proclamation,
fix a date, being a date not later than the seventeenth day of December, One
thousand nine hundred and forty-eight, as the date on which that item or
portion of an item is so omitted.
Imposition
of duties of Excise by Proclamation.
5. Where,
in respect of any goods covered by an item or portion of an item in the Excise
Tariff Proposals referred to in section three of this Act, it is provided that
duties of Excise shall be imposed on and after a date to be fixed by
Proclamation, the Governor-General may, by Proclamation, fix a date, being a
date not later than the seventeenth day of December, One thousand nine hundred
and forty-eight, as the date on and after which duties of Excise shall be
imposed on the goods covered by that item or portion of an item, and all duties
of Excise on those goods demanded or collected on or after a date so fixed and
on or before the seventeenth day of December, One thousand nine hundred and
forty-eight, shall be deemed to have been lawfully imposed and lawfully
demanded or collected.