EXCISE TARIFF.
No. 20 of 1906.
An Act to amend the Excise Tariff 1902.
[Assented to 12th October, 1906.]
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 1906.
Duties of Excise on spirits.
2.In
lieu of the Duties of Excise imposed by the Excise
Tariff 1902 on spirits, Duties of Excise shall, from the seventeenth day of
August, One thousand nine hundred and six, be imposed on spirits in accordance
with the Schedule.
Provided
that all spirits distilled in Australia, and not having been matured by storage
in wood for a period of two years, may, until the thirty-first day of December,
One thousand nine hundred and seven, inclusive, be delivered at the respective
rates of duty specified in the Excise
Tariff 1902.
Provided
further that if any distiller—
(a)does not, after the expiration of one
year from the passing of this Act, pay his employés a fair and reasonable rate
of wages per week of forty-eight hours; or
(b) employs
more than a due proportion of boys to men engaged in the industry,
the Governor-General may in pursuance of a joint address by the
Senate and House of Representatives impose an additional Excise duty of one
shilling per gallon on each of the items mentioned in the Schedule, as regards
such distiller.
Collection of duties.
3. The duties specified in the Schedule shall be
charged, collected, and paid to the use of the King for the purposes of the
Commonwealth.
THE
SCHEDULE.
“Proof”
has reference to 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 09198, as compared with that of
distilled water at the same temperature.
“N.E.I.”
means not elsewhere included.
EXCISE
DUTIES.
Dutiable Goods. | Duties. |
Spirits, viz:— (1) Brandy, distilled wholly from grape wine by a pot still or
similar process at a strength not exceeding 40 per cent, over proof, matured
by storage in wood for a period of not less than two years, and certified by
an officer to be pure brandy, per proof gallon.....
| 10s. |
(2) Blended wine brandy, distilled from grape wine, and
containing not less than 25 per cent. of pure grape wine spirit (which has been separately distilled
by a pot still or similar process at a strength not exceeding 40 per cent.
over proof), the whole being matured by storage in wood for a period not less
than two years, and certified by an officer to be brandy so blended and
matured, per proof gallon....................................................................
| 11s. |
(3) Whisky, distilled wholly from barley malt by a pot still or
similar process at a strength not exceeding 35 per cent. over proof, matured
by storage in wood for a period of not less than two years, and certified by
an officer to be pure malt whisky, per proof gallon
| 10s. |
(4) Blended whisky, distilled partly from barley malt and partly
from other grain,containing not
less than 25 per cent. of pure barley malt spirit (which has been separately
distilled by a pot still or similar process at a strength not exceeding 35
per cent. over proof), the whole being matured by storage in wood for a
period of not less than two years, and certified by an officer to be whisky
so blended and matured, per proof gallon................................
| 12s. |
(5) Rum, distilled from molasses by a pot still or similar
process at a strength not exceeding 45 per cent. over proof, matured by
storage in wood for a period of not less than two years, and certified by an
officer to be pure rum, per proof gallon................................
| 12s. |
(6) Gin, distilled
from barley malt, grain, or grape wine. and certified by an officer to be pure gin, per proof gallon
| 12s. |
(7) Spirits, n.e.i., per proof gallon.......................................................................
| 13s. |
(8) Spirit for industrial or scientific purposes, subject to
Regulations, per proof gallon
| 13s. |
(9) Methylated spirits, subject to Regulations......................................................
| Free |
(10) Spirit for fortifying Australian wine or for making vinegar,
subject to Regulations, per proof gallon.......................................................................................................
| 6d. |
(11) Spirits for the manufacture, from Australian products exclusively,
of scents and toilet preparations, subject to Regulations, per gallon..........................................
| 10s. |