No. 135, 1997
Excise Tariff Amendment Act (No. 3) 1997
No. 135, 1997
Excise Tariff Amendment Act (No. 3) 1997
An Act to amend the Excise Tariff Act 1921, and for related purposes
1 Short title................................................................................................ 1
2 Commencement...................................................................................... 1
3 Schedule(s)............................................................................................ 2
Schedule 1—Amendment of the Excise Tariff Act 1921 3
Excise Tariff Amendment Act (No. 3) 1997
No. 135, 1997
An Act to amend the Excise Tariff Act 1921, and for related purposes
[Assented to 19 September 1997]
The Parliament of Australia enacts:
This Act may be cited as the Excise Tariff Amendment Act (No. 3) 1997.
(1) Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.
(2) Schedule 1 is taken to have commenced on 7 August 1997.
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendment of the Excise Tariff Act 1921
1 Item 6 of the Schedule
Repeal the item, substitute:
| 6 | Tobacco (except tobacco delivered under item 8 or item 9A of this Schedule) | $251.27 per kilogram |
2 Item 7 of the Schedule
Repeal the item, substitute:
| 7 | Cigars (except cigars delivered under item 9A of this Schedule) | $251.27 per kilogram |
3 Item 8 of the Schedule
Repeal the item, substitute:
| 8 | Cigarettes (except cigarettes delivered under item 9A of this Schedule); fine-cut tobacco suitable for the manufacture of cigarettes (except goods delivered under item 6 or item 9A of this Schedule) | $251.27 per kilogram |
4 Subparagraphs 11(A)(3)(b) and 11(A)(3)(c) of the Schedule
Repeal the subparagraphs, substitute:
| (b) | For use otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre | $0.44972 per litre |
| (c) | For use otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre | $0.42797 per litre |
5 Paragraph 11(B)(3) of the Schedule
Repeal the paragraph, substitute:
| (3) | N.E.I. | $0.42797 per litre |
6 Subparagraphs 11(C)(2)(a) and 11(C)(2)(b) of the Schedule
Repeal the subparagraphs, substitute:
| (a) | Having a lead content exceeding 13 milligrams per litre | $0.44972 per litre |
| (b) | Other | $0.42797 per litre |
7 Paragraph 11(E)(2) of the Schedule
Repeal the paragraph, substitute:
| (2) | Goods, as follows: (a) automotive diesel oil (b) industrial diesel fuel (c) marine diesel fuel | $0.42797 per litre |
8 Subparagraph 11(G)(2)(b) of the Schedule
Repeal the subparagraph, substitute:
| (b) | Other | $0.42797 per litre |
9 Application
The amendments made by this Act apply in respect of goods:
(a) that fall to an item, or to a paragraph or subparagraph of an item, of the Schedule to the Excise Tariff Act 1921 as amended by this Act that is referred to in an item of this Schedule; and
(b) that are entered for home consumption on or after 7 August 1997.
[Minister’s second reading speech made in⎯
House of Representatives on 28 August 1997
Senate on 3 September 1997]
(127/97)