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This is a Bill, not an Act. For current law, see the Acts databases.
2002
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Excise
Tariff Amendment Bill (No. 2) 2002
No.
, 2002
(Treasury)
A
Bill for an Act to amend the Excise Tariff Act 1921, and for related
purposes
Contents
Excise Tariff Act
1921 3
A Bill for an Act to amend the Excise Tariff Act
1921, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Excise Tariff Amendment Act (No. 2)
2002.
(1) Each provision of this Act specified in column 1 of the table
commences, or is taken to have commenced, on the day or at the time specified in
column 2 of the table.
|
Commencement information |
||
|---|---|---|
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
1. Sections 1 to 3 and anything in this Act not elsewhere covered by
this table |
The day on which this Act receives the Royal Assent |
|
|
2. Schedule 1 |
7.30 pm (by legal time in the Australian Capital Territory) on 14 May
2002 |
|
Note: This table relates only to the provisions of this Act
as originally passed by the Parliament and assented to. It will not be expanded
to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table is for additional information that is not part
of this Act. This information may be included in any published version of this
Act.
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repealed as set out in the applicable items in the Schedule concerned, and any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.
1 The Schedule (commencing note relating to the
volume of alcohol contained in goods)
Repeal the note, substitute:
The volume of alcohol contained in goods:
(a) is to be taken to be the volume that would be the volume of that
alcohol if the alcohol were measured at a temperature of 20 degrees Celsius;
and
(b) if a calculation for the purpose of ascertaining that volume is made
by reference to the specific gravity of alcohol—is to be so made on the
basis that, at a temperature of 20 degrees Celsius and in vacuum, the specific
gravity of alcohol in relation to water is 0.79067; and
(c) subject to the requirements of paragraphs (a) and (b)—may
be ascertained in accordance with the rules (if any) made for that purpose under
section 77FB of the Excise Act 1901; and
(d) if the circumstances set out in section 77FA of the Excise Act
1901 apply and for the purposes of working out the duty payable on the
goods—is to be ascertained in accordance with that last-mentioned
section.