Contents
1............ Short title............................................................................................
2............ Commencement..................................................................................
3............ Schedule(s)..........................................................................................
Schedule 1—Amendment of the Excise Tariff Act 1921
Excise Tariff Amendment Act (No. 5) 1997
No. 182, 1997
An Act to amend the Excise Tariff Act 1921, and for related purposes
[Assented to 27 November 1997]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Excise Tariff Amendment Act (No. 5) 1997.
2 Commencement
(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 17 September 1997.
3 Schedule(s)
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 (other than tobacco delivered under sub-item 8(C) or item 9A of this Schedule)— | |
| | | |
| | (A) Tobacco of a kind for which a wholesale list price is prescribed by By-law | $86.92 per kilogram plus 50.32 % of the wholesale list price |
| | | |
| | (B) Other | $232.17 per kilogram |
2 Item 7 of the Schedule
Repeal the item, substitute:
| 7. | Cigars (other than cigars delivered under item 9A of this Schedule)— | |
| | | |
| | (A) Cigars of a kind for which a wholesale list price is prescribed by By-law | $86.92 per kilogram plus 50.32% of the wholesale list price |
| | | |
| | (B) Other | $232.17 per kilogram |
| | | |
3 Item 8 of the Schedule
Repeal the item, substitute:
| 8. | Cigarettes (other than cigarettes delivered under item 9A of this Schedule) and fine cut tobacco (other than tobacco delivered under item 6 or item 9A of this Schedule)— | |
| | | |
| | (A) Cigarettes of a kind for which a wholesale list price is prescribed by By-law | $86.92 per kilogram plus 50.32% of the wholesale list price |
| | (B) Other cigarettes: | |
| | | |
| | (1) of a weight such that there are no more than 1,200 cigarettes per kilogram | $232.17 per kilogram |
| | | |
| | (2) other | $350 per kilogram |
| | | |
| | (C) Fine cut tobacco suitable for the manufacture of cigarettes | $232.17 per kilogram |
4 Application
The amendments made by this Act apply in respect of goods:
(a) that fall to a item, sub-item or paragraph of the Schedule to the Excise Tariff Act 1921 as amended by this Act; and
(b) that are entered for home consumption on or after the commencement of this Act.
[Minister's second reading speech made in—
House of Representatives on 22 October 1997
Senate on 30 October 1997]
(171/97)