Commonwealth Consolidated Acts

EXCISE TARIFF ACT 1921 - SECT 5

  (1)   The Duties of Excise specified in the Schedule are hereby imposed in accordance with the Schedule, as from the time of the imposition of such duties or such later dates as are mentioned in the Schedule in regard to any particular items, and such duties shall be deemed to have been imposed at such time or dates, and shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth, on the following goods, namely:

  (a)   all goods dutiable under the Schedule and manufactured or produced in Australia after the time or dates when such duties are deemed to have been imposed; and

  (b)   all goods dutiable under the Schedule and manufactured or produced in Australia before the time or dates when such duties are deemed to have been imposed, and which were at that time or those dates subject to the CEO's control, or in the stock, custody, or possession of, or belonging to, any distiller or manufacturer thereof, and on which no duty of Excise had been paid before the time or dates when such duties are deemed to have been imposed.

Note:   Sections   6A and 6AA effectively change certain rates of duty that appear on the face of the Schedule.

  (2)   Where a section of another Act, whether passed before or after the commencement of this subsection, amends the Schedule to this Act, then, unless the contrary intention appears:

  (a)   that section imposes duties of Excise in accordance with the Schedule as so amended;

  (b)   where that section comes, came, or is deemed to have come, into operation on a particular day, the duties of Excise so imposed shall be charged, collected and paid:

  (i)   on all goods dutiable under the Schedule, as amended and in force on that day, and manufactured or produced in Australia on or after that day; and

  (ii)   on all goods dutiable under the Schedule, as amended and so in force, and manufactured or produced in Australia before that day, being goods:

  (A)   that, on that day, were subject to the CEO's control, or, on that day, were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

  (B)   on which no duty of Excise had been paid before that day; and

  (c)   where that section comes, came, or is deemed to have come, into operation at a particular time, the duties of Excise so imposed shall be charged, collected and paid:

  (i)   on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia at or after that time; and

  (ii)   on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia before that time, being goods:

  (A)   that, at that time, were subject to the CEO's control, or, at that time were in the stock, custody or possession of, or belonged to, the manufacturer or producer of the goods; and

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