Commonwealth act

Excise Tariff Rebate Act 1944

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

21 of 1944

Collection

act

Plain English Summary

2/10 complexity

This Act provides a 4.5% rebate (refund) on specific excise duties—taxes applied to locally manufactured goods like alcohol, tobacco, or fuel.

What it does:

Gives money back to businesses that paid excise duties on goods covered by items 6, 7, and 8 of the Excise Tariff 1921-1939
Also applies to certain tariff changes proposed in March and September 1942
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)

Why it matters: This 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.

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Current sections

Direct links to the current provisions in Excise Tariff Rebate Act 1944.

Excise Tariff Rebate Act 1944

EXCISE TARIFF REBATE.

No. 21 of 1944.

An Act to provide for a Rebate of certain Duties of Excise.

[Assented to 6th April, 1944.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

This Act may be cited as the Excise Tariff Rebate Act 1944.

Commencement.

This Act shall come into operation on the day on which it receives the Royal Assent.

Rebate of Excise duties.

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.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Excise Tariff Rebate Act 1944