Excise Act 1901



The CEO may, at any time when the Parliament is prorogued or the House of Representatives has expired by effluxion of time, has been dissolved or is adjourned otherwise than for a period not exceeding 7 days, publish in the Gazette a notice that is intended, within 7 sitting days of the House of Representatives after the date of publication of the notice, to propose in the Parliament an Excise Tariff or Excise Tariff alteration in accordance with particulars specified in the notice and operating as from such time as is specified in the notice, not being:

(a) in the case of an Excise Tariff or Excise Tariff alteration that could have the effect of making the duty payable by any person greater than the duty that would, but for that Excise Tariff or Excise Tariff alteration, be payable - a time earlier than the time of publication of the notice; or

(b) in any other case - a time earlier than 6 months before the time of publication of the notice.

Where notice of intention to propose an Excise Tariff or an Excise Tariff alteration has been published in accordance with this section, the Excise Tariff or Excise Tariff alteration shall, for the purposes of this Act (other than section 114 ) and any other Act, be deemed to be an Excise Tariff or an Excise Tariff alteration, as the case may be, proposed in the Parliament.


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