CUSTOMS.
No. 45 of 1949.
An Act to amend the Customs Act 1901–1947.
[Assented to 27th October, 1949.]
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 Customs Act 1949.
(2.) The Customs Act 1901–1947, as amended by this Act, may be cited as the Customs Act 1901–1949.
Commencement.
2. This Act shall come into operation on a date to be fixed by Proclamation.
3.—(1.) After section one hundred and sixty-four of the Customs Act 1901–1947 the following section is inserted:—
Rebate of duty on leaf tobacco on account of waste.
“164a. A rebate, as prescribed, may be made of duty payable on the importation of leaf tobacco, as an allowance in respect of waste in manufacturing operations.”.
(2.) The section inserted in the Customs Act 1901–1947 by this section shall not apply in relation to leaf tobacco entered for home consumption before the commencement of this Act.