PAPUA NEW GUINEA

EXCISE (AMENDMENT) ACT 2004

No. 18 of 2004

Excise (Amendment) Act 2004.

Certified on: 11.02.05

Excise (Amendment) Act 2004.

ARRANGEMENT OF SECTIONS.

1. Interpretation (Amendment of Section 1).
2. Repeal and Replacement of Part II.
3. Repeal of Section 10.
4. Repeal of Section 94A.
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AN ACT

entitled

Excise (Amendment) Act 2004,

Being an Act to amend the Excise Act (Chapter 105),

MADE by the National Parliament.

1. INTERPRETATION (AMENDMENT OF SECTION 1).

Section 1 of the Principal Act is amended by repealing the definition of "the customs" and replacing it with the following:–

"the Customs" means the Division of Customs of the Internal Revenue Commission;".

2. REPEAL AND REPLACEMENT OF PART II.

Part II of the Principal Act is repealed and is replaced with the following:–

"PART II.—ADMINISTRATION.

''5. ADMINISTRATION OF THIS ACT.

The Commissioner General has the general administration of this Act and any other Act relating to excise.

"6. DELEGATION BY COMMISSIONER GENERAL AND COLLECTORS.

(1) The Commissioner General may, by written instrument, delegate to the Commissioner of Customs or to an Assistant Commissioner or to Assistant Commissioners all or any of his functions and powers under this Act or any other Act that is an Act relating to excise (except this power of delegation).

"(2) A Collector may, with the written approval of the Commissioner General, delegate to any person all or any of his functions and powers under any Act relating to excise (except this power of delegation).".

3. REPEAL OF SECTION 10.

Section 10 of the Principal Act is repealed.

4. REPEAL OF SECTION 94A.

Section 94A of the Principal Act is repealed.
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I hereby certify that the above is a fair print of the Excise (Amendment) Act 2004 which has been made by the National Parliament.

Clerk of the National Parliament.

I hereby certify that the Excise (Amendment) Act 2004 was made by the National Parliament on 24 November 2004.

Speaker of the National Parliament.