Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 (Cth)

Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

No. 80, 2017

An Act to amend the Excise Tariff Act 1921, and for related purposes

Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Excise Tariff Act 1921

Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 No. 80, 2017

An Act to amend the Excise Tariff Act 1921, and for related purposes

[Assented to 15 August 2017]

The Parliament of Australia enacts:

1 Short title This Act is the Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this Act 31 August 2017. 31 August 2017

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

Excise Tariff Act 1921

1 Section 6AA (heading) Repeal the heading, substitute:

6AA Indexing of tobacco duty rate under subitem 5.1 of the Schedule

2 Subsection 6AA(1) Omit "each rate of duty set out in item 5 of the Schedule (each tobacco duty rate)", substitute "the rate of duty set out in subitem 5.1 of the Schedule (the tobacco duty rate)".