EXCISE TARIFF (No. 2).
No. 21 of 1933.
An Act relating to Duties
of Excise.
[Assented to 21st November,
1933.]
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 (No. 2) 1933.
(2.) Section
one of the Excise Tariff 1933 is amended by omitting sub-section (3.).
(3.) The
Excise Tariff 1921-1928 as amended by the Excise Tariff 1933 is
in this Act referred to as the Principal Act.
(4.) The
Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1933.
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
fifth day of October, One thousand nine hundred and thirty-three, 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.
(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
fifth day of October, One thousand nine hundred and thirty-three 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.
Imposition of Duties.
4. Each Duty of Excise specified in
the Schedule to this Act in relation to an item contained therein, is hereby
imposed in accordance with the Schedule as from such time as is specified in
the last preceding section as the time of imposition of the Duty of Excise in
respect of that item, and that duty shall be deemed to have been imposed
at that time, and the
Duties of Excise imposed by this section 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 times 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 times
when such duties are deemed to have been imposed, and which were at those times
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 times when
such duties are deemed to have been imposed.
Validation of collection of
higher duties.
5. Notwithstanding anything
contained in the foregoing provisions of this Act, where the duty which would
be payable on any goods under the Excise Tariff 1921-1928 is higher than
the duty payable under the Schedule to this Act, such higher duty shall be
charged, collected and paid to the use of the King for the purposes of the
Commonwealth, on all such goods entered for home consumption prior to the date of
assent to this Act, and no refund shall be given of any duty paid or deposited
at such higher rate, as the case may be.
THE SCHEDULE.
Amendments
to the Schedule to the Excise Tariff 1921-1928 as Amended by the Excise Tariff
1933.
—
EXCISE
DUTIES.
Articles. | Rate
of Duty. |
1. By
omitting the whole item and inserting in its stead the following item:— |
“1.
Beer—
|
(a)
Ale, Porter, and other Beer, containing not less than 2 per cent, of proof
spirit per gallon
| 1s. 9d. |
(b)
Any other fermented liquors n.e.i. containing not less than 2 per cent, of
proof spirit which may by Proclamation be declared dutiable under this item per gallon
| 1s. 9d.” |
2. By
omitting the whole of sub-item (a) and inserting in
its stead the following sub-item:—
|
“(a)
Brandy, distilled wholly from wine, the fermented juice of fresh grapes, by a
pot-still or similar process at a strength not exceeding 40 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 brandy per
proof gallon
| 26s.” |
By omitting the whole of
sub-item (b) and inserting in its stead the following
sub-item:—
|
“(b)
Blended Brandy, distilled wholly from wine, the fermented juice of fresh
grapes, and containing not less than 25 per cent, of pure spirit (which has
been separately distilled from wine, the fermented juice of fresh grapes, by
a pot-still or similar process at a strength not exceeding 40 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 brandy so blended and
matured per proof gallon
|
26s.” |
The
Schedule—continued.
Articles. | Rate of Duty. |
2—continued. |
By omitting the whole of sub-item (c) (twice occurring) and inserting in
its stead the following sub-item:—
|
“(c)
Apple Brandy, distilled wholly from apple cider and Brandies distilled from
other approved fruit juices by a pot-still or similar process at a strength not
exceeding 40 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 apple or pure
fruit brandy per---------------------------------------- proof
gallon
| 26s.” |
By
omitting the whole of sub-item (d)
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. |
And on and after 1st October, 1935
|
(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 three years,
and certified by an officer to be pure malt whisky--------------------- per proof gallon
| 26s.” |
By
omitting the whole of sub-item (f)
and inserting in its stead the following sub-item:— |
“(f)
Rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar
cane, 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 rum per proof gallon
| 28s.” |
By
omitting the whole of sub-item (g)
and inserting in its stead the following sub-item:— |
“(g)
Blended Rum, distilled wholly from sugar, sugar syrup, molasses, or the
refuse of sugar cane, containing not less than 25 per cent, of pure spirit
(which has been separately distilled from sugar, sugar syrup, molasses, or
the refuse of sugar cane, 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 rum so blended and matured per
proof gallon
| 29s.” |
By
omitting the whole of sub-item (h) and
inserting in its stead the following sub-item:— |
“(h) Gin, distilled from barley malt, grain, grape
wine, apples, or other approved fruit and certified by an officer to be pure
gin -------------------------------------------------- per
proof gallon
| 28s.” |
By
omitting the whole of sub-item (I) and inserting in its stead the following
sub-item:— | 38s.” |
“(i)
Liqueurs, as prescribed by Departmental By-laws------------------------ per proof gallon
By
omitting the whole of sub-item (o) and inserting in its stead the following
sub-item:— | 28s.” |
“(o)
Spirits, n.e.i. ------------------------------------------------------------------ per
proof gallon
| 38s.” |
By
adding a new item 11 as follows:— |
“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.--------------------------------------------------------------------- per
gallon
| 5½d. |
(b) Petroleum or Shale Distillates,
viz.:—Turpentine Substitutes—
|
(1) As prescribed by Departmental By-laws-----------------------------------------
| Free |
(2) N.E.I.per gallon-----------------------------------------------------------------------
| 5½d. |
(c)
Coal Tar and Coke Oven Distillates suitable for use as petrol substitutes
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) Benzol ------------------------------------------------------------------- per
gallon
| 1½d. |
(3) N.E.I.--------------------------------------------------------------------- per
gallon
| 5½d.” |