EXCISE TARIFF.
No. 3 of 1948.
An
Act relating to Duties of Excise.
[Assented
to 27th April, 1948.]
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 1948.
(2.) The Excise
Tariff 1921–1939 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 1921–1948.
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 (not being duties of Excise the time of the imposition of which is fixed
by the next succeeding sub-section) imposed by this Act is the fifteenth day of
November, One thousand nine hundred and forty-six, at nine o’clock in the
forenoon, reckoned according to standard time in the Australian Capital
Territory, and this Act shall be deemed to have come into operation at that
time.
(2.) The time of the 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 fifteenth day of November, One thousand
nine hundred and forty-six is fixed, is the later date so fixed, at nine o’clock
in the forenoon, reckoned according to standard time in the Australian Capital
Territory.
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—
(a) all goods dutiable under the Schedule to this Act and
manufactured or produced in Australia after the time when those duties arc
deemed to have been imposed; and
(b)
all goods dutiable under the Schedule to this Act which were manufactured or
produced in Australia before the time when those duties are deemed to have been
imposed and at that time were subject to the control of the Customs, or to
Excise supervision, or were 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.
THE SCHEDULE.
AMENDMENTS
OF THE SCHEDULE TO THE PRINCIPAL ACT. EXCISE DUTIES. Section 2.
Articles. | Rate
of Duty. |
1. By adding at the end of item 1
the following words:—
“For the
purposes of this item beer means any fermented liquor brewed from a mash of
malted or other grains or extracts from malted or other grains with or
without sugars or glucose or both sugars and glucose, hops or other vegetable
bitters.” 11. By omitting the whole item
(three times occurring) and inserting in its stead the following item:— “11. (a) Petroleum or Shale Products, viz.:—Petrol, Benzine,
Benzoline, Gasoline, Naphtha, Pentane and any other petroleum or shale
spirit, having a flash point of under 73 degrees Fahrenheit when tested in an
Abel Pensky closed test apparatus—
|
(1)
As prescribed by Departmental By-laws---------------------------------------------
| Free |
(2)
N.E.I.------------------------------------------------------------------------------------------
| 8½d. |
(3)
Produced from shale mined in Australia ----------------------- per
gallon And on and after 21st August, 1955
| 3d. |
(3)
Produced by National Oil Proprietary Limited from shale mined on the land
described in the First Part of the Fourth Schedule to the Agreement (a copy
of which is set forth in the Schedule to the National Oil Proprietary Limited Agreement Act 1937) as read and
construed in the manner provided by the Agreement made on the 25th October,
1939, between the parties to the first-mentioned Agreement—
|
(a) For each gallon not exceeding
10,000,000 gallons in each year commencing on the first day of January---------------------------------------------
| 3d. |
(b) For each gallon exceeding
10,000,000 gallons in each year commencing on the first day of January----------------------------------------------------
| 8½d. |
(b)
Petroleum or Shale Distillates, viz.:—Turpentine Substitutes—
|
(1)
As prescribed by Departmental By-laws---------------------------------------------
| Free |
(2)
N.E.I.------------------------------------------------------------------------------------------
| 8½d. |
(c)
Coal Tar and Coke Oven Distillates, Aromatic Hydrocarbons and Light Oils
consisting principally of Aromatic Hydrocarbons (not being petroleum or shale
products), suitable for use as petrol substitutes and having a flash point of
under 73 degrees Fahrenheit when tested in an Abel Pensky closed test
apparatus, viz.:—
|
(1)
As prescribed by Departmental By-laws---------------------------------------------
| Free |
(2)
Produced directly or indirectly from coal mined in Australia
|
per gallon | 3d. |
And on and after 21st August, 1955 |
(2)
Produced directly or indirectly from coal mined in Australia
|
per gallon | 4½d. |
(3)
N.E.I. --------------------------------------------------------------------------- per
gallon
| 4½d.” |