2008-2009
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Excise Tariff Validation Bill 2009
No. , 2009
(Treasury)
A Bill for an Act to validate certain collections of
duties of excise
i Excise Tariff Validation Bill 2009 No. , 2009
Contents
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Validation of collections because of excise tariff proposal ................ 2
4
Validation of collections because of Gazette notice........................... 2
Excise Tariff Validation Bill 2009 No. , 2009 1
A Bill for an Act to validate certain collections of
1
duties of excise
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Excise Tariff Validation Act 2009.
5
2 Commence ment
6
This Act commences, or is taken to have commenced, on 14 May
7
2009.
8
Section 3
2 Excise Tariff Validation Bill 2009 No. , 2009
3 Validation of collections because of excise tariff proposal
1
(1) All duties of excise demanded or collected before 14 May 2009
2
because of the excise tariff proposal proposed in the House of
3
Representatives on 13 May 2008 are taken to have been lawfully
4
imposed and lawfully demanded or collected.
5
(2) Subsection (1) applies to duties of excise whether they were
6
demanded or collected:
7
(a) at the rate proposed in the excise tariff proposal proposed in
8
the House of Representatives on 13 May 2008; or
9
(b) at a higher rate resulting from indexation of the rate proposed
10
on 13 May 2008 or from indexation of the result of
11
indexation of that rate.
12
4 Validation of collections because of Gazette notice
13
All duties of excise demanded or collected before 14 May 2009
14
because of a notice published in the Gazette on 26 April 2008
15
under section 160B of the Excise Act 1901 are taken to have been
16
lawfully imposed and lawfully demanded or collected.
17
Commonwealth of Australia Bills