2008‑2009

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Excise Tariff Validation Bill 2009

No.      , 2009

(Treasury)

A Bill for an Act to validate certain collections of duties of excise

  

Contents
1	Short title	1
2	Commencement	1
3	Validation of collections because of excise tariff proposal	2
4	Validation of collections because of Gazette notice	2

A Bill for an Act to validate certain collections of duties of excise
The Parliament of Australia enacts:
1  Short title
		This Act may be cited as the Excise Tariff Validation Act 2009.
2  Commencement
		This Act commences, or is taken to have commenced, on 14 May 2009.
3  Validation of collections because of excise tariff proposal
	(1)	All duties of excise demanded or collected before 14 May 2009 because of the excise tariff proposal proposed in the House of Representatives on 13 May 2008 are taken to have been lawfully imposed and lawfully demanded or collected.
	(2)	Subsection (1) applies to duties of excise whether they were demanded or collected:
	(a)	at the rate proposed in the excise tariff proposal proposed in the House of Representatives on 13 May 2008; or
	(b)	at a higher rate resulting from indexation of the rate proposed on 13 May 2008 or from indexation of the result of indexation of that rate.
4  Validation of collections because of Gazette notice
		All duties of excise demanded or collected before 14 May 2009 because of a notice published in the Gazette on 26 April 2008 under section 160B of the Excise Act 1901 are taken to have been lawfully imposed and lawfully demanded or collected.