EXCISE
TARIFF.
No. 24 of 1938.
An Act Relating to Duties of Excise.
[Assented to 5th July, 1938.]
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 1938.
(2.) The Excise
Tariff 1921–1936 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 1921–1938.
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.The
time of the imposition of the duties of Excise imposed by this Act is the first
day of January, One thousand nine hundred and thirty-eight at nine o’clock in
the forenoon, reckoned according to standard time in the Territory for the Seat
of Government, and this Act shall be deemed to have come into operation at that
time.
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 those
duties, and those duties shall be deemed to have been imposed at that time, 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 when those 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 when those 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
distiller or manufacturer thereof, and on which no duty of Excise had been paid
before the time when those duties are deemed to have been imposed.
Sec. 2. THE
SCHEDULE.
——
AMENDMENTS
TO THE SCHEDULE TO THE EXCISE TARIFF
1921–1936.
Articles. | Rate of Duty. |
2. By omitting the whole of sub-item (l) and inserting in its stead the
following sub-item:—
|
“(l)
(1) Spirit for use in the manufacture of essences, subject to such conditions
as may be prescribed by Departmental By-laws:—
|
(a)
To each liquid gallon of which are added six ounces avoirdupois of citrus
essential oil produced in Australia from Australian raw materials per proof gallon
| 12s. |
Provided that, for each additional ounce avoirdupois
of such essential oil which is added to each liquid gallon of spirit, the
rate of duty shall be reduced by sixpence per proof gallon—with a minimum
duty of per proof gallon
| 10s. |
(b)
To which are added essential oils (except citrus essential oils) or other
flavouring materials produced in Australia from Australian natural vegetable
products—such flavouring materials and the quantities thereof to be
prescribed by Departmental By-laws---------------------------- per
proof gallon
| 12s. |
(c)
To which are added oleo resins, essential oils, or other flavouring
materials, wholly produced in Australia from imported natural vegetable
products—such flavouring materials and the quantities thereof to be
prescribed by Departmental By-laws------------------------- per
proof gallon
| 12s. |
(d)
For use in the manufacture of essence of vanilla from imported vanilla beans
by the maceration process per
proof gallon
| 12s. |
(2) Spirit for use in the manufacture of
scents and toilet preparations, subject to such conditions as may be
prescribed by Departmental By-laws:—
|
(a)
To each liquid gallon of which is added one-half ounce avoirdupois of citrus
essential oil produced in Australia from Australian raw materials, or
one-half ounce avoirdupois of any one of such other essential oils or
perfuming materials produced in Australia from Australian natural vegetable
products as may be prescribed by Departmental By-laws---------------------------------------------------------- per
proof gallon
| 16s. |
Provided that, for each additional
quarter-ounce avoirdupois (in the aggregate) of such essential oils and
perfuming materials as are allowed under this sub-paragraph which is added to
each liquid gallon of spirit, the rate of duty shall be reduced by three
half-pence per proof gallon—with minimum duty of per proof gallon
| 14s. |
(b)
To which are added essential oils or perfuming materials (except essential
oils or perfuming materials allowed under Item 2 (l) (2) (a))
produced in Australia from Australian natural vegetable products—such
materials and the quantities thereof to be prescribed by Departmental By-laws per proof
gallon
| 16s. |
(c)
To which are added essential oils or perfuming materials wholly produced in
Australia from imported natural vegetable products—such materials and the
quantities thereof to be prescribed by Departmental By-laws per proof gallon
| 16s. |
(3) Spirit for use in the manufacture of
essences, scents and toilet preparations, as prescribed by Departmental
By-laws per
proof gallon
| 16s.” |
6. By adding a new sub-item (e) as
follows:—
|
“(e)
Tobacco, unmanufactured, (excluding stocks of unmanufactured tobacco in the
possession of dealers or manufacturers on 31st December, 1937) subject to
Regulations—to be paid by the manufacturer on behalf of the producer or
dealer at the time of delivery to awarehouse
factory or store owned by or under the control of a licensed tobacco
manufacturer per cwt.
| 6d.” |