EXCISE
TARIFF.
No. 11 of 1902.
An
Act relating to Duties of Excise.
[Assented
to 26th July, 1902.]
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
1. This Act may be cited as the Excise Tariff 1902.
Incorporation.
2. The Distillation
Act 1901, the Beer Excise Act 1901,
and the Excise Act 1901 shall be incorporated
and read as one with this Act.
Definitions.
3. In this Act, except where otherwise clearly intended—
“Tariff” means the
Tariff proposed in the Parliament on the eighth day of October One thousand
nine hundred and one.
“Tariff alteration”
means any alteration of the Tariff since-proposed in the Parliament.
Time
of imposition of uniform Duties of Excise.
4.The time of the imposition of uniform Duties of Excise
is the eighth day of October One thousand nine hundred and one at four o'clock
in the afternoon reckoned according to the standard time in force in the State
of Victoria, and this Act shall be deemed to have come into operation at that
time.
Duties
of Excise.
5.The Duties of Excise specified in the Schedule are
hereby imposed according to the Schedule, as from the time of the imposition of
uniform Duties of Excise and such other later dates as are mentioned in the
Schedule in regard to any particular items, and such
duties shall be deemed
to have been imposed at such time and dates, and shall be charged collected and
paid to the use of the King for the purposes of the Commonwealth on the
following goods namely:—
(a) All goods dutiable under the Schedule and manufactured or
produced in Australia after the time when such duties are deemed to have been
imposed; and
(b) All goods dutiable under the Schedule and manufactured or
produced in Australia before the time when such duties are deemed to have been
imposed, and which were at that time subject to the control of the Customs or
to Excise supervision or in the stock custody or possession of or belonging to
any brewer distiller manufacturer or refiner thereof, and on which no duty of
Customs or Excise had been paid before the time when such duties are deemed to
have been imposed.
Validation
of collections under Tariff proposals.
6.All duties of Excise collected pursuant to any Tariff
or Tariff alteration shall be deemed to have been lawfully imposed and
collected, and no additional duty shall be payable on any goods on which duty
was so collected merely by reason that the rate at which the duty was so
collected is less than the rate of duty specified in this Act, and no duty
shall be payable in respect of goods delivered for home consumption free of
duty pursuant to any Tariff or Tariff alteration.
Substitutes
for excisable goods.
7. 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 Gazette notice 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,
and upon the publication of the Gazette notice
the goods specified therein shall be deemed to be excisable goods.
THE SCHEDULE.
THE EXCISE TARIFF.
All imitations to be
dutiable at the rate chargeable on the goods they imitate, unless such rate is
less than the rate which would otherwise be chargeable on the imitations.
“Proof”
or “Proof Spirit” means spirit of a strength equal to that of pure ethyl
alcohol compounded with distilled water so that the resultant mixture at a
temperature of 60° Fahrenheit has a specific gravity of 0 9198 as compared with
that of distilled water at the same temperature.
“N.E.I.”
means “not elsewhere included.”
EXCISE DUTIES.
Dutiable Goods. | Duties. |
Beer, viz.:—Ale, Porter,
and other Beer, containing not less than 2% of proof spirit—
|
Brewed from Barley
Malt and Hops exclusively,
......................................................... per gallon
| 2d. on and after 7th February,
1902
|
N.E.I.
....................................................per gallon
| 3d. |
Spirits, viz.:— |
Distilled wholly from
Grape Wine, per proof gallon
| 11s. |
N.E.I. ...........................................per
proof gallon
| 12s. 6d., and on and after 7th
February, 1902, 13s.
|
For fortifying
Australian Wine or making Vinegar
............................................... per proof gallon
| 1s. |
Methylated ............................................per
gallon
| 6d. |
Starch ...........................................................
per lb. | 1d., on and after 26th
March, 1902
|
Sugar ......................per
cwt. of manufactured Sugar
| 3s.
until the 1st January, 1907, less, from the 1st July, 1902, a rebate to the
grower of sugar cane and beet. The rebate in the case of sugarcane to be 4s.
per ton on all sugar cane delivered for manufacture, and in the production of
which sugar cane white labour only has been employed after 28th February,
1902. The rebate is calculated on cane giving 10% of sugar, and is to be
increased or reduced proportionately, according to any variation from this
standard. A similar rebate to be allowed in respect of sugar beet—the rebate
to be allowed at the rate of £2 per ton on the sugar-giving contents of the
beet. All rebates to be allowed at the time of delivery of the cane or beet
on the ascertainment in manner prescribed of the sugar-giving contents, and
so that it may be prescribed that the average sugar-giving contents of the
cane or beet in any particular district shall be taken to be the sugar-giving
contents of each lot of cane or beet in such district
|
Tobacco, viz.:— |
Manufactured .................................. per lb.
| 1s. |
Cigars ............................................. per lb.
| 1s.
6d. |
Cigarettes, including
the weight of the outer
portion of each Cigarette ............. per lb.
| 2s., and on and after 12th
February,
1902, 3s.
|
Snuff...............................................
per lb.
| 2s. |