EXCISE TARIFF (No. 2).
No. 54 of
1939.
An
Act relating to Duties of Excise.
[Assented to 15th December, 1939.]
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) 1939.
(2.) Section one of the Excise Tariff 1939 is amended by omitting sub-section (3.).
(3.) The Excise
Tariff 1921–1938, as amended by the Excise
Tariff 1939, 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 1921–1939.
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 ninth
day of September, One thousand nine hundred and thirty-nine, 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.
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.
THE
SCHEDULE.
——
AMENDMENTS OF THE
SCHEDULE TO THE PRINCIPAL ACT.
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
| 2s. |
(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
| 2s.” |
2.
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
| 27s.” |
By
omitting the whole of sub-item (e)
and inserting in its stead the following sub-item:—
|
“(e)
(1) Australian Blended Whisky, distilled partly from barley malt and partly
from other grain, containing not less than 25 per cent. of pure barley malt
spirit (which has been separately distilled 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 whisky so blended and matured--------------------------- per proof gallon
| 27s. |
(2) Blended Whisky, n.e.i., distilled partly
from barley malt and partly from other grain, containing not less than 25 per
cent. of pure barley malt spirit (which has been separately distilled by a
pot-still or similar process at a strength not exceeding 45 per cent. over
proof), provided that the blended whisky contains not less than 15 per cent.
of Australian pure barley malt spirit and contains not more than 20 per cent.
of spirit upon which import duty has been paid, the whole being matured by
storage in wood for a period of not less than two years, and certified by an
officer to be whisky so blended and matured-------------------------------------------------------------- per
proof gallon
| 27s.” |
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
| 29s.” |
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
| 30s.” |
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
| 29s.” |
The Schedule—continued.
Excise Duties—continued.
Articles. | Rate of Duty. |
11. By omitting the
whole of paragraph (2) of sub-item (a)
and inserting in its stead the following paragraph:—
|
“(2) N.E.I.---------------------------------------------------------------- per
gallon
| 6½d.” |
By omitting the whole
of paragraph (2) of sub-item (b)
and inserting in its stead the following paragraph:—
|
“(2) N.E.I----------------------------------------------------------------- per
gallon
| 6½d. |
By omitting the whole
of paragraphs (2) and (3) of sub-item (c)
and inserting in their stead the following paragraphs:—
|
“(2) Benzol--------------------------------------------------------------- per
gallon
| 2½d. |
(3) N.E.I.----------------------------------------------------------------- per
gallon
| 6½d.” |