Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT (No. 2) 1977 No. 136 of 1977 - SECT 3

3. (1) The Schedule to the Principal Act is amended by omitting from item 20
''$0.10 per tonne'' and substituting ''$0.15 per tonne'', 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
        at or after the time at 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 time,
        being goods (other than coal removed from a coal mine before that time
        in pursuance of sub-section 24 (2) of the Coal Excise Act 1949)-

        (i)    that, at that time, were subject to the control of the Customs
               or to Excise supervision, or, at that time, 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 time.
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