Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT 1980 No. 43 of 1980 - SECT 6

6. (1) The duties of Excise imposed by section 3, by section 4 or by section 
5 shall be charged, collected and paid-

   (a)  on all goods dutiable under the Schedule to the Principal Act as
        amended and in force on the date of commencement of that section, and
        manu- factured or produced in Australia on or after that date; and

   (b)  on all goods dutiable under the Schedule to the Principal Act as so
        amended and so in force, and manufactured or produced in Australia
        before that date, being goods-

        (i)    that, on that date, were subject to the control of the Customs
               or to Excise supervision, or, on that date, were in the stock,
               custody, or possession of, or belonged to, a manufacturer or
               producer of the goods; and

        (ii)   on which no duty of Excise had been paid before that date.

(2) A reference in sub-section (1) to the date of commencement of a section
shall be read as a reference to the date on which that section is deemed to
have come into operation.
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