EXCISE ACT 1901

PART VI - PAYMENT OF DUTY, REMOVAL OF EXCISABLE GOODS FROM FACTORIES, AND EXCISE CONTROL  

SECTION 54A   LIABILITY OF COMMONWEALTH AUTHORITIES TO PAY EXCISE DUTY  

54A(1)  
Subject to subsection (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1 July 1989) would:


(a) exempt a particular Commonwealth authority from liability to pay Excise duty; or


(b) exempt a person from liability to pay Excise duty in relation to goods for use by a particular Commonwealth authority;

then, by force of this section, the exemption has no effect.

54A(2)  
Subsection (1) does not apply to an exemption if:


(a) the provision containing the exemption is enacted after 30 June 1989; and


(b) the exemption expressly refers to Excise duty (however described).


 

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