EXCISE TARIFF ACT 1921

S 7 inserted by No 134 of 2011 (as amended by No 88 of 2013), s 3 and Sch 1 item 4, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A) .

Former s 7 repealed by No 75 of 2006, s 3 and Sch 1 item 27, effective 1 July 2006. S 7 formerly read:

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Whenever any goods are manufactured which in the opinion of the Minister are a substitute for any excisable goods, or are intended to be or can be used as such substitute, or for any purpose for which such excisable goods can be used, or for any similar purpose, the Minister may by notice published in the Gazette direct that such first-mentioned goods shall be charged with Excise duty at a specified rate, such rate to be proportionate to the rate of duty chargeable on the excisable goods according to a standard to be prescribed by Regulations under the Excise Act 1901-1918 , and upon the publication of the notice in the Gazette the goods specified therein shall be deemed to be excisable goods.