Excise Tariff Amendment Act (No. 3) 1979

No. 164 of 1979

An Act relating to duties of Excise.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Excise Tariff Amendment Act (No. 3) 1979.

(2) The Excise Tariff Act 1921 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on 1 January 1980.

3. Section 2 of the Principal Act is repealed and the following section substituted:

Certain Acts to be read as one with this Act

“2. The Excise Act 1901, the Distillation Act 1904 and the Coal Excise Act 1949 shall be read as one with this Act.”.

Amendment of Tariff

4. The Schedule to the Principal Act is amended—

(a) by omitting from the Prefatory Notes—

“‘Canned fruit’ means fruit preserved by sterilization and enclosed (with or without syrup, water or other liquid) in an airtight container, not being goods known as ‘fruit pulp’, ‘solid pack’ or ‘pie pack’.

“A reference to the pack in relation to canned fruit shall be read as a reference to the weight of the contents of the container in which the fruit is enclosed.”; and

(b) by omitting item 22.