Excise Tariff
No. 74 of 1968
An Act relating to Duties of Excise.
[Assented to 31 October 1968]
BE it enacted by the Queen’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 1968.
(2.) The Excise Tariff 1921–1967 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1968.
Commencement.
2. Except as otherwise provided by this Act, this Act shall come into operation on the day on which it receives the Royal Assent.
Amendment of Tariff in accordance with First Schedule.
3.—(l.) The Schedule to the Principal Act is amended as set out in the First Schedule to this Act and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended.
(2.) The amendment made by this section applies in relation to—
(a) goods that are manufactured or produced in Australia on or after the date on which this section is deemed to have come into operation; and
(b) goods that were 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 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.
(3.) This section shall be deemed to have come into operation on the first day of January, One thousand nine hundred and sixty-eight.
Amendment of Tariff in accordance with Second Schedule.
4.—(l.) The Schedule to the Principal Act as amended by the last preceding section is further amended as set out in the Second Schedule to this Act and duties of Excise are imposed in accordance with the Schedule to the Principal Act as so amended and as so further amended.
(2.) The amendment made by this section applies in relation to—
(a) goods that are manufactured or produced in Australia on or after the date on which this section is deemed to have come into operation; and
(b) goods that were 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 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.
(3.) This section shall be deemed to have come into operation on the seventeenth day of May, One thousand nine hundred and sixty-eight.
THE SCHEDULES
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FIRST SCHEDULE Section 3.
Amendment of the Schedule to the Principal Act
After item 18 insert the following item:—
“19. Ships’ stores, not exceeding a quantity approved by the Collector, for a ship that is not a coasting ship for the purposes of the Customs Act 1901-1968, being stores for use on board the ship by the passengers or crew of the ship and taken on board the ship before the date on which section 38 of the Excise Act (No. 2) 1968 comes into operation | Free”. |
SECOND SCHEDULE Section 4.
Amendment of the Schedule to the Principal Act as Amended by Section 3 of this Act
Omit sub-items (k), (l) and (m) of item 2 and insert in their stead the following sub-item:—
“(m) Spirit for industrial and scientific purposes, n.e.i., subject to regulations...... | Free”. |