Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT (NO. 2) 1980 No. 44 of 1980 - SECT 3

3. (1) The Schedule to the Principal Act is amended by adding at the end of
item 2 the following sub-item:



"(R) Denatured ethanol for use as a fuel in internal combustion engines,
Free". as prescribed by Departmental By-laws

(2) The duties of Excise imposed by the Principal Act as amended by
sub-section (1) shall be charged, collected and paid-

   (a)  on all goods dutiable under the Schedule to the Principal Act as so
        amended and manufactured or produced in Australia on or after the day
        on which this section came 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 day,
        being goods-

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