Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT 1978 No. 48 of 1978 - SECT 3

3. (1) The Schedule to the Principal Act is amended by omitting paragraph (3)
of sub-item (B) of item 17 and substituting the following paragraph:

''(3) Other-
      (a)  As prescribed by Departmental By-laws . . . . . . .    Free

      (b)  Other . . . . . . . . . . . . . . . . . . . . . . .    $0.0189 per

litre''.

(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 section 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-

        (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, the manufacturer or
               producer of the goods; and

        (ii)   on which no duty of Excise had been paid before that time.
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