Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT (No. 4) 1980 No. 122 of 1980 - SECT 3

3. (1) The Schedule to the Principal Act is amended by omitting from paragraph
(2) of sub-item (C) of item 17 "$14.00 per kilolitre" and substituting "$41.65
per kilolitre", 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 by sub-section (1) and manufactured or produced in Australia
        on or after the date on which this Act is to be deemed to have come
        into operation; and

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