Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT (NO. 5) 1997 NO. 182, 1997 - SCHEDULE 1--Amendment

1 Item 6 of the Schedule

Repeal the item, substitute:

6.	Tobacco (other than tobacco delivered under sub-item 8(C) or item 9A of this Schedule)--
	(A) Tobacco of a kind for which a wholesale list price is prescribed by By-law	$86.92 per kilogram plus 50.32 % of the wholesale list price
	(B) Other	$232.17 per kilogram

2 Item 7 of the Schedule

Repeal the item, substitute:

7.	Cigars (other than cigars delivered under item 9A of this Schedule)--
	(A) Cigars of a kind for which a wholesale list price is prescribed by By-law	$86.92 per kilogram plus 50.32% of the wholesale list price
	(B) Other	$232.17 per kilogram

3 Item 8 of the Schedule

Repeal the item, substitute:

8.	Cigarettes (other than cigarettes delivered under item 9A of this Schedule) and fine cut tobacco (other than tobacco delivered under item 6 or item 9A of this Schedule)--
	(A) Cigarettes of a kind for which a wholesale list price is prescribed by By-law	$86.92 per kilogram plus 50.32% of the wholesale list price
	(B) Other cigarettes:
	(1) of a weight such that there are no more than 1,200 cigarettes per kilogram	$232.17 per kilogram
	(2) other	$350 per kilogram
	(C) Fine cut tobacco suitable for the manufacture of cigarettes	$232.17 per kilogram

4 Application

The amendments made by this Act apply in respect of goods:

(a) that fall to a item, sub-item or paragraph of the Schedule to the Excise Tariff Act 1921 as amended by this Act; and

(b) that are entered for home consumption on or after the commencement of this Act.

[ Minister's second reading speech made in

House of Representatives on 22 October 1997

Senate on 30 October 1997]

(171/97)