Excise Tariff Amendment Act 1988
No. 29 of 1988
An Act relating to Duties of Excise
[Assented to 11 May 1988]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title etc.
1. (1) This Act may be cited as the Excise Tariff Amendment Act 1988.
(2) In this Act, “Principal Act” means the Excise Tariff Act 19211.
Commencement
2. (1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.
(2) Section 3 shall be deemed to have commenced on 1 October 1987.
(3) Section 4 shall be deemed to have commenced on 17 October 1987.
(4) Section 5 shall be deemed to have commenced on 14 December 1987.
(5) Section 6 shall be deemed to have commenced on 1 January 1988.
(6) Section 7 shall be deemed to have commenced on 3 February 1988.
Amendment of Schedule having effect from 1 October 1987
3. The Schedule to the Principal Act is amended by omitting from paragraph 17 (c) (2) “$5.02” and substituting “$13.21”.
Amendments of Schedule having effect from 17 October 1987
4. The Schedule to the Principal Act is amended:
(a) by omitting from subparagraph 11 (a) (3) (a) “$0.20870” and substituting “$0.21631”;
(b) by omitting from subparagraph 11 (a) (3) (b) “$0.20097” and substituting “$0.20830”;
(c) by omitting from paragraph 11 (b) (3) “$0.20097” and substituting “$0.20830”;
(d) by omitting from paragraph 11 (c) (2) “$0.20097” and substituting “$0.20830”;
(e) by omitting from sub-item 11 (d) “$0.16070” and substituting “$0.16656”;
(f) by omitting from paragraph 11 (e) (2) “$0.20097” and substituting “$0.20830”;
(g) by omitting from paragraph 11 (e) (3) “$0.04168” and substituting “$0.04320”;
(h) by omitting from sub-item 11 (f) “$0.20097” and substituting “$0.20830”.
Amendments of Schedule having effect from 14 December 1987
5. The Schedule to the Principal Act is amended:
(a) by omitting from subparagraph 11 (a) (3) (a) “$0.21631” and substituting “$0.21076”;
(b) by omitting from subparagraph 11(a) (3) (b) “$0.20830” and substituting “$0.20295”;
(c) by omitting from paragraph 11 (b) (3) “$0.20830” and substituting “$0.20295”;
(d) by omitting from paragraph 11 (c) (2) “$0.20830” and substituting “$0.20295”;
(e) by omitting from sub-item 11 (d) “$0.16656” and substituting “$0.16228”;
(f) by omitting from paragraph 11 (e) (2) “$0.20830” and substituting “$0.20295”;
(g) by omitting from paragraph 11 (e) (3) “$0.04320” and substituting “$0.04209”;
(h) by omitting from sub-item 11 (f) “$0.20830” and substituting “$0.20295”.
Amendment of Schedule having effect from 1 January 1988
6. The Schedule to the Principal Act is amended by omitting from subparagraph 11 (a) (3) (a) “$0.21076” and substituting “$0.21576”.
Amendment of Schedule having effect from 3 February 1988
7. The Schedule to the Principal Act is amended:
(a) by omitting from sub-item 1 (c) “$0.58000” and substituting “$0.72593”;
(b) by omitting from sub-item 1 (d) “$0.66000” and substituting “$0.82605”;
(c) by omitting from sub-item 2 (a) “$17.82” and substituting “$21.74”;
(d) by omitting from sub-item 2 (c) “$20.89” and substituting “$25.47”;
(e) by omitting from sub-item 2 (d) “$20.89” and substituting “$25.47”;
(f) by omitting from sub-item 2 (f) “$20.89” and substituting “$25.47”;
(g) by omitting from paragraph 2 (g) (1) “$20.89” and substituting “$25.47”;
(h) by omitting from paragraph 2 (g) (2) “$21.44” and substituting “$26.15”;
(j) by omitting from paragraph 2 (h) (1) “$20.89” and substituting “$25.47”;
(k) by omitting from paragraph 2 (h) (2) “$21.44” and substituting “$26.15”;
(m) by omitting from sub-item 2 (o) “$20.08” and substituting “$26.15”;
(n) by omitting from item 6 “$37.26” and substituting “$40.38”;
(p) by omitting from item 7 “$30.98” and substituting “$40.38”;
(q) by omitting from item 8 “$30.98” and substituting “$40.38”;
(r) by omitting from item 9 “$0.92” and substituting “$1.19”;
(s) by omitting from subparagraph 11 (a) (3) (a) “$0.21576” and substituting “$0.21388”;
(t) by omitting from subparagraph 11 (a) (3) (b) “$0.20295” and substituting “$0.20118”;
(u) by omitting from paragraph 11 (b) (3) “$0.20295” and substituting “$0.20118”;
(w) by omitting from paragraph 11 (c) (2) “$0.20295” and substituting “$0.20118”;
(y) by omitting from sub-item 11 (d) “$0.16228” and substituting “$0.16087”;
(z) by omitting from paragraph 11 (e) (2) “$0.20295” and substituting “$0.20118”;
(za) by omitting from paragraph 11 (e) (3) “$0.04209” and substituting “$0.04172”;
(zb) by omitting from sub-item 11 (f) “$0.20295” and substituting “$0.20118”.
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; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 45, 54 and 80, 1982; Nos. 27 and 99, 1983; Nos. 53, 72 and 131, 1984; Nos. 41 and 189, 1985; Nos. 20 and 160, 1986; and Nos. 53 and 150, 1987.
[Minister’s second reading speech made in—
House of Representatives on 16 March 1988
Senate on 15 April 1988]