{"id":"C1944A00021","name":"Excise Tariff Rebate Act 1944","slug":"excise-tariff-rebate-act-1944","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"21 of 1944","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":22169,"registerId":"commonwealth-C1944A00021-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff Rebate Act 1944","content":"EXCISE TARIFF REBATE.\n\nNo. 21 of 1944.\n\nAn Act to provide for a Rebate of certain Duties of Excise.\n\n\\[Assented to 6th April, 1944.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title.\n\n1. This Act may be cited as the Excise Tariff Rebate Act 1944.\n\nCommencement.\n\n2. This Act shall come into operation on the day on which it receives the Royal Assent.\n\nRebate of Excise duties.\n\n3. 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.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1463},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Act remains tightly focused on its original purpose of providing a time-limited rebate on designated excise duties. No scope expansion is evident in this short, single-purpose legislation."},"complexity_factors":["Only 3 operative sections with no interpretation clause","Multiple specific historical date references requiring external context (1942 tariff proposals, 1943 implementation date)","References to external tariff schedules (items 6-8 of Excise Tariff 1921-1939) without reproducing their content"],"plain_english_summary":"This Act provides a **4.5% rebate** (refund) on specific excise duties—taxes applied to locally manufactured goods like alcohol, tobacco, or fuel.\n\n**What it does:**\n- Gives money back to businesses that paid excise duties on goods covered by **items 6, 7, and 8** of the Excise Tariff 1921-1939\n- Also applies to certain tariff changes proposed in March and September 1942\n- The rebate applies only to goods entered for **home consumption** (released into the Australian market) on or after **1 November 1943 at 9:00 AM** (Canberra summer time)\n\n**Why it matters:**\nThis was a World War II-era tax adjustment, temporarily reducing the tax burden on specific commodities by refunding a portion of duties already paid or owed."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-rebate-act-1944","history":"/api/acts/excise-tariff-rebate-act-1944/history","analysis":"/api/acts/excise-tariff-rebate-act-1944/analysis","conflicts":"/api/acts/excise-tariff-rebate-act-1944/conflicts","importantCases":"/api/acts/excise-tariff-rebate-act-1944/important-cases","documents":"/api/acts/excise-tariff-rebate-act-1944/documents"}}