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Excise Tariff 1913

Authoritative Version
Act No. 6 of 1913 as made
An Act to impose Duty of Excise upon certain Sugar.
Date of Assent 30 Oct 1913
Date of repeal 06 Aug 1934
Repealed by Statute Law Revision Act 1934

EXCISE TARIFF.

 

No. 6 of 1913.

An Act to impose a Duty of Excise upon certain Sugar.

[Assented to 30th October, 1913.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1.  This Act may be cited as the Excise Tariff 1913, and shall come into operation on a day to be fixed by proclamation.

Excise duty on sugar.

2.  The following Duty of Excise, viz.:—Per cwt. of manufactured sugar, Four shillings, shall as from and including the twenty-sixth day of July One thousand nine hundred and thirteen, be imposed on—

(a) all sugar produced from cane delivered for manufacture after the first day of May and before the twenty-sixth day of July, One thousand nine hundred and thirteen, and

(b) all other sugar produced in Australia which was subject to the control of the Customs on the twenty-fifth day of July, One thousand nine hundred and thirteen,

on which Duty of Excise has not been paid under the Excise Tariff 1905, as amended by the Excise Tariff (Amendment) 1906, and by the Excise (Sugar) Act 1910.

Payment of duty.

3.  The Duty of Excise imposed by this Act shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth.

Comptroller-General to certify amounts dutiable.

4.  The Comptroller-General shall, as soon as practicable after the passing of this Act, certify in writing, by notice published in the Gazette(a), the amounts of cane sugar and beet sugar respectively on which duty is payable under section two of this Act.

Certain sugar deemed to be dutiable.

5.  All cane sugar manufactured in Australia which is entered for home consumption after the commencement of this Act, until cane sugar to the amount mentioned in the certificate of the Comptroller-General under section four of this Act has been so entered, shall be deemed to be sugar subject to duty of excise under this Act; and all beet sugar manufactured in Australia which is entered for home consumption after the commencement of this Act, until beet sugar to the amount mentioned in the certificate of the Comptroller-General under section four of this Act has been so entered, shall be deemed to be sugar subject to duty of excise under this Act.

(a) The certificate of the Comptroller-General under this section was dated the 9th December, 1913, and was published in the Gazette of 10th December, 1913, p. 3170.


 

Sugar not dutiable after entry of amounts mentioned in certificate.

6.—(1.)   When cane sugar to the amount mentioned in the certificate of the Comptroller-General under section four of this Act has been entered for home consumption, cane sugar shall thereafter not be subject to duty of excise under this Act.

(2.)    When beet sugar to the amount mentioned in the certificate of the Comptroller-General under section four of this Act has been entered for home consumption, beet sugar shall thereafter not be subject to duty of excise under this Act.

(3.)    The Comptroller-General shall, as soon as practicable after cane sugar to the amount mentioned in his certificate under section four of this Act has been entered for home consumption, cause notification of that fact to be published in the Gazette(a), and shall, as soon as practicable after beet sugar to the amount mentioned in his certificate under section four of this Act has been so entered, cause notification of that fact to be published in the Gazette.(b)

Application of Excise Act 1901.

7.  For the purposes of this Act sugar shall be deemed to have continued to be excisable goods within the meaning of the Excise Act 1901, notwithstanding the repeal of the Acts referred to in section two of this Act.

 

(a) The notification of the Comptroller-General under this section, as to cane sugar was dated the 12th December, 1913, and was published in the Gazette of 13th December, 1913, p. 3192.

(b) The notification of the Comptroller-General under this section, as to beet sugar was dated the 13th December, 1913, and was published in the Gazette of 15th December, 1913, p. 3203.