Excise Tariff Amendment Act 1986 (Cth)

Excise Tariff Amendment Act 1986

No. 20 of 1986

 

An Act to amend the Excise Tariff Act 1921

[Assented to 13 May 1986]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Excise Tariff Amendment Act 1986.

(2) The Excise Tariff Act 19211 is in this Act referred to as the Principal Act.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Section 3 shall be deemed to have come into operation on 23 May 1985.

 

(3) Section 4 shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 20 August 1985.

(4) Section 5 shall be deemed to have come into operation on 1 October 1985.

(5) Section 6 shall come into operation, or shall be deemed to have come into operation, as the case requires, on 1 May 1986.

(6) Section 7 shall come into operation on 1 July 1986.

Amendments of Schedule having effect from 23 May 1985

3. The Schedule to the Principal Act is amended—

(a) by inserting after the definition of “Beer” the following definitions:

“ ‘Brandy’ means a spirit distilled from wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy, being a spirit that contains not less than 25% of spirit distilled at a strength of not more than 83% by volume of alcohol.

‘Fruit Brandy’ means a spirit obtained by distillation of a fermented liquor derived from fruit but not grapes. The distillate shall possess the taste, aroma and characteristics generally attributed to fruit brandy according to the type of fruit from which it is made.

‘Liqueur’ means the product obtained by mixing or by distillation of spirit with or over fruits, flowers, leaves or other vegetable substances or their juices either singly or in combination or with extracts derived by distillation, infusion, percolation or maceration of such vegetable substances and containing not less than 25 grams per litre of sugar and not less than 17% alcohol by volume.

‘Rum’ means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum.

‘Spirituous Beverage’ means—

(a) vodka; or

(b) a spirituous beverage that is manufactured by mixing, compounding or blending spirit with ingredients other than caramel or water.

‘Whisky’ means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.”;

(b) by omitting sub-item 2 (a) and substituting the following sub-item:

“(a) Brandy $17.82 per litre of alcohol”:

 

(c) by omitting sub-item 2 (b);

(d) by omitting sub-item 2 (c) and substituting the following sub-item:

“(c) Fruit Brandy $20.89 per litre of alcohol”;

(e) by omitting sub-item 2 (d) and substituting the following sub-item:

“(d) Whisky $20.89 per litre of alcohol”:

(f) by omitting sub-items 2 (e) (1) and 2 (e) (2);

(g) by omitting sub-item 2 (f) and substituting the following sub-item:

“(f) Rum $20.89 per litre of alcohol”:

(h) by omitting sub-item 2 (g) and substituting the following sub-item:

“(g) Liqueurs:

(1) As prescribed by By-law $20.89 per litre of alcohol

(2) Other $21.44 per litre of alcohol”:

(j) by omitting sub-item 2 (h) and substituting the following sub-item:

“(h) Spirituous beverages:

(1) As prescribed by By-law $20.89 per litre of alcohol

(2) Other $21.44 per litre of alcohol”:

(k) by omitting sub-items 5 (a), (b) and (c); and

(m) by omitting item 16.

Amendment of Schedule having effect from 8 p.m. on 20 August 1985

4. The Schedule to the Principal Act is amended by omitting from item 6 “$27.60” and substituting “$32.60”.

Amendment of Schedule having effect from 1 October 1985

5. The Schedule to the Principal Act is amended by omitting from paragraph 17 (c) (2) “$36.94” and substituting “$50.36”.

Amendment of Schedule having effect from 1 May 1986

6. The Schedule to the Principal Act is amended by adding at the end the following item:

“21. Goods that, if— (a) they had been imported into Australia; and (b) the approval of their delivery for home consumption for the purposes of the Excise Act 1901 had been approval of their delivery for home consumption for the purposes of the Customs Act 1901, would have been goods— (c) described in paragraph (b) of item 15 of Part I of Schedule 4 to the Customs Tariff Act 1982; and (d) to which that item applied Free”.

Amendment of Schedule having effect from 1 July 1986

7. The Schedule to the Principal Act is amended by omitting sub-items 10 (b) and (c) and substituting the following sub-items;

“(b) Articles that are owned (prior to entry for home consumption) by, and are for the official use of, the Governor-General or any member of the Governor-General’s family	Free
“(c) Articles that are owned (prior to entry for home consumption) by, and are for the official use of, a State Governor or any member of the State Governor’s family	Free”.

 

NOTE

1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 60, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950, No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 45, 54 and 80, 1982; Nos. 27 and 99, 1983; Nos. 53, 72 and 131, 1984; and Nos. 41 and 189, 1985.

[Minister’s second reading speech made in—

House of Representatives on 17 April 1986

Senate on 30 April 1986