Commonwealth Numbered Acts

Excise Tariff Amendment Act 1983 No. 27 of 1983 - SECT 5

5. (1) The Schedule to the Principal Act is amended-

   (a)  by omitting from paragraph 17 (A) (2) ''$205.97'' and substituting
        ''$227.13''; and

   (b)  by omitting from paragraph 17 (C) (2) ''$25.93'' and substituting
        ''$36.63'', and duties of Excise are imposed in accordance with the
        Schedule to the Principal Act as so amended.

(2) The duties of Excise imposed by this section shall be charged, collected
and paid-

   (a)  on all goods dutiable under the Schedule to the Principal Act, as
        amended and in force on 1 January 1983, and manufactured or produced
        in Australia on or after that date; and

   (b)  on all goods dutiable under the Schedule to the Principal Act, as
        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.