Federal Register of Legislation - Australian Government

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Excise Act 1949

Authoritative Version
  • - C1949A00046
  • No longer in force
Act No. 46 of 1949 as made
An Act to amend the Excise Act 1901-1947, and for other purposes.
Date of Assent 27 Oct 1949
Date of repeal 24 Jun 2014
Repealed by Amending Acts 1901 to 1969 Repeal Act 2014



No. 46 of 1949.

An Act to amend the Excise Act 1901–1947, and for other purposes.

[Assented to 27th October, 1949.]

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 and citation.

1.—(1.)   This Act may be cited as the Excise Act 1949.

(2.)  The Excise Act 1901–1947, as amended by this Act, may be cited as the Excise Act 1901–1949.


2.  This Act shall come into operation on the date on which the Customs Act 1949 comes into operation.

3.—(1.)   Section seventy-five of the Excise Act 1901–1947 is repealed and the following section inserted in its stead:—

Destruction of waste tobacco.

“75. Notwithstanding the provisions of section fifty-six of this Act, stalks, refuse, clippings or waste arising from the manufacture of tobacco in a factory may be removed, as prescribed, from the factory for destruction as prescribed.”.

(2.)  The provisions of the section repealed by the last preceding sub-section shall, notwithstanding the repeal of that section, continue to apply in relation to leaf tobacco entered for home consumption before the commencement of this Act.