EXCISE TARIFF.
No. 17 of 1936.
An Act relating to Duties of Excise.
[Assented to 27th May, 1936.]
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 and citation.
1.—(1.) This
Act may be cited as the Excise Tariff 1936.
(2.) The Excise
Tariff 1921–1933* is in this Act referred to as the Principal Act.
(3.) The
Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1936.
Amendment of Tariff.
2. The Schedule to the Principal Act is amended as set out in the
Schedule to this Act, and duties of Excise are hereby imposed in accordance
with the first-mentioned Schedule as amended by the last-mentioned Schedule.
Time of imposition of
duties of Excise.
3.—(1.) The
time of the imposition of the duties of Excise imposed by this Act, except in
respect of items in the Schedule to this Act in respect of which a later date
is specified, is the twenty-ninth day of November, One thousand nine hundred
and thirty-five at nine o’clock in the forenoon, reckoned according to the
standard time in the Territory for the Seat of Government, and this Act shall
be deemed to have come into operation at that time.
(2.) The time
of imposition of the duties of Excise imposed by this Act in respect of items
in the Schedule to this Act in respect of
which a date later than the twenty-ninth day of
November, One thousand nine hundred and thirty-five is fixed, is the later date
so fixed, at nine o’clock in the forenoon, reckoned according to standard time
in the Territory for the Seat of Government.
Duties of Excise.
4. The duties
of Excise specified in the Schedule to this Act are hereby imposed in
accordance with that Schedule, as from the time of the imposition of such
duties or such later dates as are mentioned in that Schedule in respect of any
particular items, and such duties shall be deemed to have been imposed at such
time or 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 to
this Act and manufactured or produced in Australia after the time or dates when
such duties are deemed to have been imposed; and
(b) All goods dutiable under the Schedule to
this Act and manufactured or produced in Australia before the time or dates
when such duties are deemed to have been imposed, and which were at that time
or those dates subject to the control of the Customs, or to Excise supervision,
or in the stock, custody or possession of, or belonging to, any distiller or
manufacturer thereof, and on which no duty of Excise had been paid before the
time or dates when such duties are deemed to have been imposed.
Validation of collections
under Tariff proposals.
5.—(1.) All
duties of Excise demanded or collected pursuant to the Excise Tariff proposals
to which this section applies shall be deemed to have been lawfully imposed and
lawfully demanded or collected.
(2.) The
Excise Tariff proposals to which this section applies are the Excise Tariff
proposals introduced into the House of Representatives on the following dates,
namely :—
6th December, 1934;
28th March, 1935; and
23rd September, 1935.
Cessation of operation of
Tariff proposals.
6.Any Excise Tariff proposal
to which the last preceding section applies, which is in operation immediately
prior to the time when this Act is deemed to have come into operation, shall be
deemed to have ceased to have effect as from that time.
THE SCHEDULE.
——
Amendments
to the Schedule to the Excise Tariff 1921–1933.
——
EXCISE DUTIES.
Articles. | Rate of Duty. |
2. By omitting the whole of sub-item (d) (twice occurring) and inserting in
its stead. |
the following sub-item :—
|
“(d) Whisky, distilled wholly from barley malt 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 malt whisky per proof gallon
| 26s” |
The Schedule—continued.
Articles. | Rate
of Duty. |
By omitting the whole of sub-item (e) (three times occurring) and
inserting in its | 26s. |
stead the following sub-item :—
|
“(e) (1) Australian 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 45 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 blendedand matured-------------------------------------------------------------------- per
proof gallon
|
(2) Blended Whisky,
n.e.i., 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 45 per cent, over proof), provided that the blended whisky contains
not less than 15 per cent, of Australian pure barley malt spirit and contains
not more than 20 per cent. of spirit upon which import duty has been paid,
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
| 26s.” |
per
proof gallon |
By omitting the whole of sub-item (j) and inserting in its stead the
following sub-item :— |
“(j)
Spirit for fortifying Australian wine or for fortifying Australian grape must
|
for use in the manufacture of wine, subject to
Regulations—
|
(1) Spirit used in fortifying wine or grape must
prior to 13th March,
|
1930, and entered for home consumption on or after
that date :—
|
(a) Distilled wholly from the fresh juice
of Doradillo grapes
|
per
proof gallon | 5s. |
(b) N.E.I............................................................
| per
proof gallon | 6s. |
(2) Spirit for fortifying
wine or grape mu6t or used in fortifying wine or grape must on or after 13th March,
1930......................................................................... per
proof gallon
|
6s.
6d. |
- The duties imposed by this sub-item apply to the spirit whether, at the time of entry for home consumption, it is mixed or not with wine or grape must.
If the spirit is mixed with wine or grape
must, the quantity for duty is the total quantity of spirit which has been
added to the wine or grape must less any allowance for waste, including
evaporation waste, which may be prescribed by Regulations.”
|
6. By omitting the whole item and inserting in
its stead the following item :— |
“(6) Tobacco :—
|
(a) *Tobacco, hand-made strand :—
|
(1) In the manufacture of
which all the tobacco leaf used is Australian-grown per lb.
| 3s.
7d. |
(2) Otherwise................................................................. per
lb.
| 4s.
3d. |
* Hand-hade Tobacco.—”Hand-made Tobacco” shall mean tobacco in the
manufacture of which all operations are entirely carried on by hand without
the aid of machine tools or machinery other than that used in the pressing of
the tobacco.
|
(b) Tobacco, manufactured, n.e.i.:—
|
(1) In the manufacture of which all the tobacco
leaf used is
|
Australian-grown...........................................
| per
lb. | 3s.
10d. |
(2) Otherwise..............................................................
| per
lb. | 4s.
6d. |
(c)
Tobacco, fine cut suitable for the manufacture of cigarettes:—
|
(1) In the manufacture of which all the tobacco
leaf used is
|
Australian-grown...........................................
| per
lb. | 6s.
7d. |
(2) Otherwise..............................................................
| per
lb. | 7s.
3d. |
(d) Tobacco, in the manufacture of which all the
tobacco leaf used is
|
Australian-grown, for consumption by Australian
aborigines, as
|
prescribed by Departmental By-laws..........................
| per
lb. | 3s. 2d.” |
8. By omitting the whole item and inserting in
its stead the following item :— |
“8. Cigarettes, including the weight of the outer
portion of each cigarette :—
|
(a) ‡Hand-made..........................................................................
| per
lb. | 6s.
9d. |
‡ Hand-made Cigarettes.—”Hand-made” shall mean that the whole of the
operations
|
connected with the filling and completion of
cigarettes shall be performed exclusively by |
hand. |
(b) N.E.I......................................................................................
| per
lb. | 7s.” |
The Schedule—continued.
Articles. | Rate
of Duty. |
13. By omitting the whole item and inserting in
its stead the following item :— |
“13. Concentrated Grape Must*—
|
(a) Fortified or unfortified, for use in the manufacture of
wine, subject
|
to Regulations—
|
(1) Not exceeding 15 degrees Beaumé ...........................
| Free |
(2) Exceeding 15 degrees Beaumé —for each degree
Beaumé
|
or part thereof exceeding 15 degrees Beaumé
| per
gallon | 3d. |
(b) N.E.I., subject to Regulations.......................................................
| per
gallon | 3d. |
* “Concentrated Grape Must” includes any must or
Juice of grapes from which water has
|
been extracted by evaporation, refrigeration or
any other method. |
“Degrees Beaume” means the specific gravity
expressed in decrees as indicated by the
|
use of the Beaumé hydrometer.” |
By adding a new item 18 as follows :— |
“18. Ale Porter and other
Beer, Brandy, Whisky, Rum, Gin, Liqueurs, Tobacco, Cigars and Cigarettes, for
consumption by the personnel of sea-going vessels of the Royal Australian
Navy when such vessels are in full ommission and when consumed on such
vessels...........
|
Free.” |
By adding a new item 19 as follows :— |
19. Valves for wireless telegraphy and telephony
including rectifying valves
|
each | 2s. |
And
on and after 21st March, 1936 |
19. Valves for wireless telegraphy and telephony
including rectifying valves,
|
but not including metal type valves................................................................ | each | 2s. |
And
on and after 1st July, 1937 |
19. Valves for wireless telegraphy and telephony
including rectifying valves
|
each | 2s.” |