Excise Tariff (No. 2) 1961

EXCISE TARIFF (No. 2).

No. 55 of 1961.

An Act relating to Duties of Excise.

[Assented to 24th October, 1961.]

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 (No. 2) 1961.

(2.) The Excise Tariff 1921-1960, as amended by the Excise Tariff 1961, is in this Act referred to as the Principal Act.

(3.) Section one of the Excise Tariff 1961 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1961.

Commencement.

2. This Act shall be deemed to have come into operation on the sixteenth day of August, One thousand nine hundred and sixty-one.

Amendment of Tariff.

3. The Schedule to the Principal Act is amended as set out in the Schedule to this Act and duties of Excise are imposed in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule.

Goods subject to duties of Excise imposed by this Act.

4. The duties of Excise imposed by this Act shall be charged, collected and paid to the use of the Queen for the purposes of the Commonwealth—

(a) on all goods dutiable under the Schedule to the Principal Act as amended by the Schedule to this Act and manufactured or produced in Australia after the time at which this Act is deemed to have come into operation; and

(b) on all goods dutiable under the Schedule to the Principal Act as so amended and manufactured or produced in Australia before that time, being goods—

(i) that at that time 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 time.

THE SCHEDULE. Section 3.

Amendment of the Schedule to the Principal Act.