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Excise Tariff 1924

Authoritative Version
Act No. 28 of 1924 as made
An Act relating to Duties of Excise.
Date of Assent 26 Sep 1924
Date of repeal 01 Apr 2017
Repealed by Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017

 

EXCISE TARIFF.

 

No. 28 of 1924.

An Act relating to Duties of Excise.

[Assented to 26th September, 1924.]

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.—(1.)  This Act may be cited as the Excise Tariff 1924.

(2.)  The Excise Tariff 1921, as amended by this Act, may be cited as the Excise Tariff 1921-1924.

Commencement.

2.  This Act shall commence on the first day of January One thousand nine hundred and twenty-five at nine o’clock in the forenoon, Victorian time.

Excise on spirit.

3.  The Excise Tariff 1921 is amended by omitting sub-Item (j) of Item 2 of the Schedule thereto and inserting in its stead the following sub-Item:—

“(j).—(1) Spirit for fortifying Australian wine, distilled wholly from the fresh juice of Doradillo grapes, subject to Regulations............................................ per proof gallon

5s.

(2) Spirit for fortifying Australian wine, n.e.i., subject to Regulations per proof gallon

6s.”.

Excise duty on spirit for fortifying wine.

4.  In lieu of the Duty of Excise imposed by sub-Item (j) of Item 2 of the Excise Tariff 1921 upon spirit for fortifying Australian wine, there shall, as from the commencement of this Act, be imposed upon such spirit Duties of Excise in accordance with the last preceding section.