EXCISE TARIFF REBATE.

No. 21 of 1944.

An Act to provide for a Rebate of certain Duties of Excise.

[Assented to 6th April, 1944.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Excise Tariff Rebate Act 1944.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Rebate of Excise duties.

3. The duties of Excise collected, or to be collected, under items six, seven and eight in the Schedule to the Excise Tariff 1921-1939, or under the amendments proposed to be made to those items by Excise Tariff Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, the twenty-fifth day of March, One thousand nine hundred and forty- two and the second day of September, One thousand nine hundred and forty-two, shall be subject to a rebate at the rate of four and one-half per centum in respect of goods entered for home consumption on or after the first day of November, One thousand nine hundred and forty-three, at nine o’clock in the forenoon reckoned according to summer time in the Australian Capital Territory.