Excise Tariff
No. 108 of 1971
An
Act relating to Duties of Excise.
[Assented to 6 December 1971]
BE
it enacted by the Queen’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 1971.
(2.) The Excise
Tariff 1921–1970 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 1921–1971.
Commencement.
2. This Act shall be deemed to have come into operation on the
eighteenth day of August, One thousand nine hundred and seventy-one.
Amendment
of Tariff.
3. The Schedule to the Principal Act is amended as set out in the
Schedule to this Act and duties of Excise are imposed in accordance with the
Schedule to the Principal Act as so amended.
Goods
subject to duties of Excise imposed by this Act.
4. The duties of Excise imposed by this Act shall be charged,
collected and paid to the use of the Queen for the purposes of the
Commonwealth—
(a) on all goods dutiable under the
Schedule to the Principal Act as amended as set out in the Schedule to this Act
and manufactured or produced in Australia on or after the date on which this
Act is to be deemed to have come into operation; and
(b) on all goods dutiable under the
Schedule to the Principal Act as so amended and manufactured or produced in
Australia before that date, being goods—
(i)
that, on that date, were subject to the control of the Customs or to Excise
supervision, or, on that date, were in the stock, custody or possession of, or
belonged to, a manufacturer or producer of the goods; and
(ii)
on which no duty of Excise had been paid before that date.
THE
SCHEDULE Section
3.
Amendments
of the Schedule to the Principal Act
Articles | Rate
of Duty |
6. Omit sub-items (a), (b)
and (c), insert the following
sub-items:— |
“(a) Tobacco, hand-made* strand:— |
(1)
In the manufacture of which all the tobacco leaf used is Australian-grown per lb.
| $2.598 |
(2)
Otherwise............................................................................................................ per
lb.
| $2.665 |
*Hand-made in
relation to tobacco, means that all the operations in the manufacture of the
tobacco have been carried on entirely 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.
| $2.623 |
(2)
Otherwise............................................................................................................ per
lb.
| $2.69 |
“(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.
| $5.1333 |
(2)
Otherwise............................................................................................................ per
lb.
| $5.20”. |
7. Omit the item, insert the following
item:— |
“7. Cigars:— |
(a) Hand-made........................................................................................................ per
lb.
| $4.25 |
Hand-made’, in relation to cigars,
means that all the operations in the manufacture of the cigars have been
carried on entirely by hand or by the use of moulds. |
(b) Machine-made................................................................................................... per
lb. | $4.35”. |
8. Omit the item, insert the following
item:— |
“8. Cigarettes,
including the weight of the outer portion of each cigarette:— |
(a) ‡Hand-made........................................................................................................ per
lb.
| $5.175 |
‡ ‘Hand-made’, in relation to
cigarettes, means that all the operations connected with the filling and
completion of the cigarettes have been carried on entirely by hand. |
(b) N.E.I...................................................................................................................... per
lb.
| $5.20”. |
The Schedule—continued
Articles | Rate of Duty |
11.
Omit the item, insert the following item:— |
“11. (a)
Gasoline and other petroleum or shale spirit, having a flash point of less
than 73 degrees Fahrenheit when tested in an Abel Pensky closed test
apparatus—
|
(1) As prescribed by
Departmental By-laws....................................
| Free |
(2) Produced from
shale mined in Australia....................................
| Free |
(3) N.E.I.—
|
(a) For use in aircraft, as prescribed by Departmental By-laws |
per
gallon | $0.1457 |
(b) Other................................................................. per
gallon | $0.173 |
(b)
Mineral turpentine— |
(1) As prescribed by
Departmental By-laws....................................
| Free |
(2) Produced from
shale mined in Australia....................................
| Free |
(3) N.E.I......................................................................... per
gallon
| $0.173 |
(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 gasoline substitutes and having a flash point
of less than 73 degrees Fahrenheit when tested in an Abel Pensky closed test
apparatus—
|
(1) As prescribed by
Departmental By-laws..................................
| Free |
(2) N.E.I.....................................................................
per gallon
| $0.173 |
(d)
Aviation turbine kerosene; kerosene, n.e.i., other than power kerosene as
defined by Departmental By-laws—
|
(1) As prescribed by
Departmental By-laws..................................
| Free |
(2) Other..................................................................... per
gallon
| $0.129 |
(e)
Diesel fuel as defined by Departmental By-laws—
|
(1) As prescribed by
Departmental By-laws..................................
| Free |
(2) Other..................................................................... per
gallon
| $0.175”. |