Excise Tariff (No. 2)

No. 75 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 (No. 2) 1968.

(2.) The Excise Tariff 1921-1967, as amended by the Excise Tariff 1968,† is in this Act referred to as the Principal Act.

(3.) Section 1 of the Excise Tariff 1968 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1968.

Commencement.

2. This Act shall come into operation on the first day of November, One thousand nine hundred and sixty-eight.

Amendment of Tariff in accordance with Schedule.

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 Schedule to the Principal Act as so amended.

Coal 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 as set out in the Schedule to this Act and manufactured or produced in Australia on or after the date of commencement of this Act; and

(b) on all goods dutiable under the Schedule to the Principal Act as so amended and manufactured or produced in Australia before that date, being goods (other than coal removed from a coal mine before that date in pursuance of sub-section (2.) of section 24 of the Coal Excise Act 1949 as in force from time to time)—

(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.

THE SCHEDULE Section 3.

Amendment of the Schedule to the Principal Act

Omit item 20, insert the following item:—