Federal Register of Legislation - Australian Government

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Excise Amendment Act 1980

Authoritative Version
  • - C2004A02243
  • No longer in force
Act No. 42 of 1980 as made
An Act to amend the Excise Act 1901
Date of Assent 23 May 1980
Date of repeal 10 Dec 2015
Repealed by Amending Acts 1980 to 1989 Repeal Act 2015

Excise Amendment Act 1980

No. 42 of 1980

 

 

An Act to amend the Excise Act 1901

[Assented to 23 May 1980]

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

Short title, &c.

1. (1) This Act may be cited as the Excise Amendment Act 1980.

(2) The Excise Act 1901 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation

3. (1) Section 4 of the Principal Act is amended by adding at the end thereof the following sub-section:

“(4) For the purposes of this Act, where the Schedule to the Excise Tariff Act 1921 applies in respect of goods, excise duty shall be taken to be imposed by the Parliament in respect of those goods notwithstanding that the word ‘Free’ is specified in the column headed ‘Rate of Duty’ in that Schedule as the rate of duty chargeable on those goods.”.

(2) Nothing in sub-section 4(4) of the Principal Act as amended by this Act shall be taken as implying that, before the commencement of that sub-section, excise duty was not imposed by the Parliament in respect of all goods in respect of which the Schedule to the Excise Tariff Act 1921 applied.

Seized goods to be secured

4. Section 95 of the Principal Act is amended by omitting “the nearest King’s warehouse or to such other place” and substituting “such place”.

Repeal

5. Part XIII of the Principal Act is repealed.


 

Removal of goods by Collector on cancellation of licence

6. Section 162a of the Principal Act is amended by omitting from sub-section (1) “Queen’s”.