Excise Tariff (No. 2) 1965 (Cth)

Excise Tariff (No. 2)

No. 140 of 1965

An Act to amend the Excise Tariff 1921-1964, as amended by the Excise Tariff 1965, in relation to Decimal Currency.

[Assented to 18 December, 1965]

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 (No. 2) 1965.

(2.) The Excise Tariff 1921-1964, as amended by the Excise Tariff 1965, is in this Act referred to as the Principal Act.

(3.) Section 1 of the Excise Tariff 1965 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1965.

Commencement.

2.This Act shall come into operation on the fourteenth day of February, One thousand nine hundred and sixty-six.

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 after the time at which this Act is 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 time, being goods—

(i) that 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 belonged to, a manufacturer or producer of the goods; and

(ii) on which no duty of Excise had been paid before that time.

   

THE SCHEDULE Section 3.

 

Amendments of the Schedule to the Principal Act

1. Omit items 1 to 18 (inclusive), insert the following items:—
“ 1 Beer—
(a)...................	Ale, porter, and other beer, containing not less than 2 per centum of proof spirit per gallon	$1.1375
(b)...................	Any other fermented liquors n.e.i., containing not less than 2 per centum of proof spirit which may, by Proclamation, be declared dutiable under this item................ per gallon	$1.1375
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.
2 Spirits—
(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 centum 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	$8.00
(b)...................	Blended brandy, distilled wholly from wine, the fermented juice of fresh grapes, and containing not less than 25 per centum 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 centum 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	$8.00
(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 centum 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	$8.00
(d) ..................	Whisky, distilled wholly from barley malt by a pot-still or similar process at a strength not exceeding 45 per centum 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	$11.10
(e)(1)..............	Australian blended whisky, distilled partly from barley malt and partly from other grain, containing not less than 25 per centum of pure barley malt spirit (which has been separately distilled by a pot-still or similar process at a strength not exceeding 45 per centum 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	$11.10
(2)	Blended whisky, n.e.i., distilled partly from barley malt and partly from other grain, containing not less than 25 per centum of pure barley malt spirit (which has been separately distilled by a pot-still or similar process at a strength not exceeding 45 per centum over proof), provided that the blended whisky contains not less than 15 per centum of Australian pure barley malt spirit and contains not more than 20 per centum 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	$11.10
(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 centum 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	$11.30

 

The Schedule—continued

1.—continued
(g)...................	Blended rum, distilled wholly from sugar, sugar syrup, molasses, or the refuse of sugar cane, containing not less than 25 per centum 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 centum 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	$ 11.40
(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	$11.30
(j)....................	Spirit for fortifying Australian wine or for fortifying Australian grape must, subject to regulations per proof gallon	$0.40
The duties imposed by this sub-item apply to the spirit whether, at the time of entry for home consumption, it is or is not mixed with wine or grape must.  If the spirit is mixed with wine or grape must, the quantity for duty is the total quantity of spirit which has been added to the wine or grape must less any allowance for waste, including evaporation waste, which may be prescribed by regulations.
(k)...................	Spirit for making vinegar, subject to regulations......................................... per proof gallon	$0.20
(l)(1)..............	Spirit for use in the manufacture of essences, subject to such conditions as may be prescribed by Departmental By-laws—
(a)..........	to each liquid gallon of which are added six ounces of citrus essential oil or one-half ounce of approved citrus terpeneless essential oil, produced in Australia from Australian raw materials
per proof gallon	$1.20
The rate of duty shall be reduced by Five cents per proof gallon for each additional ounce of essential oil or for each additional one-twelfth ounce of approved citrus terpeneless essential oil which is added to each liquid gallon of spirit with a minimum duty of per proof gallon	$1.00
(b)..........	to which are added essential oils (except citrus essential oils) or other flavouring materials produced in Australia from Australian natural vegetable products—the flavouring materials and the quantities thereof to be prescribed by Departmental By-laws
per proof gallon	$1.20
(c)..........	to which are added oleo resins, essential oils or other flavouring materials, wholly produced in Australia from imported natural vegetable products—the flavouring materials and the quantities thereof to be prescribed by Departmental By-laws
per proof gallon	$1.20
(d).......	for use in the manufacture of essence of vanilla from imported vanilla beans by the maceration process............................................................................................. per proof gallon	$1.20
(2)...................	Spirit for use in the manufacture of scents and toilet preparations, subject to such conditions as may be prescribed by Departmental By-laws—
(a).......	to each liquid gallon of which is added one-half ounce of citrus essential oil produced in Australia from Australian raw materials or one-half ounce of any one of such other essential oils or perfuming materials produced in Australia from Australian natural vegetable products as may be prescribed by Departmental By-laws
per proof gallon	$1.60
The rate of duty shall be reduced by 1.25 cents per proof gallon for each additional quarter-ounce (in the aggregate) of such essential oils and perfuming materials as are allowed under this sub-paragraph which is added to each liquid gallon of spirit with a minimum duty of per proof gallon	$1.40

 

The Schedule—continued

1.—continued
(b)...........	to which are added essential oils or perfuming materials (except essential oils or perfuming materials allowed under Item 2 (l) (2) (a)) produced in Australia from Australian natural vegetable products—the materials and the quantities thereof to be prescribed by Departmental By-laws per proof gallon	$1.60
(c)...........	to which are added essential oils or perfuming materials wholly produced in Australia from imported natural vegetable products—the materials and the quantities thereof to be prescribed by Departmental By-laws........................................................................................... per proof gallon	$1.60
(3).............	Spirit for use in the manufacture of essences, scents and toilet preparations, as prescribed by Departmental By-laws
per proof gallon	$1.60
(m).................	Spirit for industrial and scientific purposes, n.e.i., subject to regulations
per proof gallon	$2.50
(n)..................	Methylated spirits, subject to regulations....................................................................................	Free
(o)..................	Spirits, n.e.i......................................................................................................... per proof gallon	$12.20
(p)..................	Spirit for scientific or educational purposes, subject to regulations—
(1).............	For use in Universities....................................................................................................	Free
(2).............	For use in approved Technical Colleges or other educational institutions prescribed by Departmental..................................................................................................................... By-laws	Free
(Q)................	Spirit for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to................................................................................... regulations	Free
3(a)..............	Amylic Alcohol and Fusel Oil..................................................................................... per gallon	$2.90
(b)...............	Amylic Alcohol and Fusel Oil, as prescribed by Departmental By-laws....................................	Free
4...................	Saccharin; salts of saccharin; chlorosaccharin; methylsaccharin; sodium cyclamate; calcium cyclamate; dulcin—
(a)................	For medicinal purposes, as prescribed by Departmental By-laws.....................................	Free
(b).................	Other per......................................................................................................................... lb	$2.00
5(a).................	Liqueurs, as prescribed by Departmental By-laws............................................. per proof gallon	$11.20
(b).................	Liqueurs, n.e.i..................................................................................................... per proof gallon	$12.20
(c).................	Flavoured spirituous liquors, as prescribed by Departmental By-laws
per proof gallon	$11.20
6...................	Tobacco—
(a)................	Tobacco, hand-made* strand:—
(1).............	In the manufacture of which all the tobacco leaf used is Australian-grown. per lb	$2,148
(2).............	Otherwise........................................................................................................ per lb	$2,215
* ‘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	$2,173
(2).............	Otherwise........................................................................................................ per lb	$2.24
(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	$4.1333
(2).............	Otherwise........................................................................................................ per lb	$4.20
(d)................	Tobacco, in the manufacture of which all the tobacco leaf used is Australian-grown, for consumption by Australian aborigines, as prescribed by Departmental By-laws per lb	$0.69

 

The Schedule—continued

1.—continued
7...................	Cigars—
(a).............	*Hand-made.............................................................................................................. per lb	$3.25
*‘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	$3.35
8...................	Cigarettes, including the weight of the outer portion of each cigarette—
(a).............	‘Hand-made.......................................................................................................... per lb	$4,175
‘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	$4.20
9...................	Snuff................................................................................................................................... per lb	$0.40
10 (a)...........	Articles being the property of the Commonwealth Government not being for purposes of trade	Free
(b)..............	Articles which are owned (prior to clearance for home consumption) by, and are for the personal or official use of—
(1)..........	the Governor-General or any member of his family........................................................	Free
(2)..........	a member of the staff of the Governor-General, provided that the member is not an Australian citizen	Free
(c)..............	Articles which are owned (prior to clearance for home consumption) by, and are for the personal or official use of—
(1)..........	a State Governor or any member of his family...............................................................	Free
(2)..........	a member of the staff of a State Governor, provided that the member is not an Australian citizen	Free
(d).............	Articles which are owned (prior to clearance for home consumption) by, and are for the personal or official use of—
(1)..........	the diplomatic representative in the Commonwealth of any foreign country.................	Free
(2)..........	the High Commissioner in the Commonwealth of any part of the Queen’s dominions.	Free
(3)..........	the official representative (not being a High Commissioner) in the Commonwealth of a part of the Queen’s dominions, who is a citizen of that part of the Queen’s dominions...........	Free
(4)..........	a consular representative in the Commonwealth of a foreign country who is a citizen of the country he represents and who is not otherwise engaged in any business, occupation or profession	Free
(5)..........	a Trade Commissioner in the Commonwealth of a British or foreign country who is a citizen of the country he represents and who is not otherwise engaged in any business, occupation or profession	Free
(6)..........	a member of the staff of any person mentioned in paragraphs (1) to (5) (both inclusive) of this sub-item, who is a citizen of the country represented..............................................................	Free
(7)..........	a member of the family of a person referred to in the preceding paragraphs of this sub-item	Free
The Minister may determine that the application of this sub-item in relation to a country shall be conditional on that country granting freedom from excise duty to the representatives of the Commonwealth holding corresponding positions in that country, to their families and to members of their staffs (being Australian citizens).
(b)..............	Articles that are owned (prior to clearance for home consumption) by, and are for the official use of, the representative in the Commonwealth of a British or foreign country, not being a citizen of the country represented, and declared as being for official use, subject to the approval of the Minister	Free

 

The Schedule—continued

1.—continued
(f).................	Articles that are owned (prior to clearance for home consumption) by, and are for the official use of, the United Nations Organization or a Specialized Agency of the United Nations Organization..............	Free
(g)................	Articles that are owned (prior to clearance for home consumption) by, and are for the personal or official use of, the Secretary-General or an Assistant Secretary-General of the United Nations Organization or the Executive Head or an Assistant Executive Head of a Specialized Agency of the United Nations Organization or a member of the family of any person referred to in this sub-item...........................................................	Free
(h)................	Articles that are owned (prior to clearance for home consumption) by an International Organization or an official of an International Organization and are for the official use of the Organization or for the personal or official use of the official, as the case may be, as prescribed by Departmental By-laws.....................

Free
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	$0.0957
(b)..........	Other................................................................................................................ per gallon	$0,123
(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	$0,123
(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)..............	Produced directly or indirectly from coal mined in Australia...........................................	Free
(3)..............	N.e.i.................................................................................................................... per gallon	$0.0375
(d)................	Aviation turbine kerosine; kerosine, n.e.i., other than power kerosine as defined by Departmental By-laws—
(1)..............	As prescribed by Departmental............................................................................ By-laws	Free
(2)..............	Other................................................................................................................... per gallon	$0,079
(e).................	Diesel fuel as defined by Departmental By-laws—
(1)..............	As prescribed by Departmental By-laws...........................................................................	Free
(2)..............	Other per................................................................................................................... gallon	$0,125
12.................	Playing Cards..................................................................................................... per dozen packs	$1.00
13(a)............	Goods for the Government of a country other than Australia and for the official use of that Government, as prescribed by Departmental By-laws.......................................................................................	Free
(b).................	Goods for use by or sale to persons covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country, as prescribed by Departmental By-laws	Free
14.................	Cigarette tubes, paper and papers—
For each 60 cigarette tubes.................................................................................................	$0.0145
For each 60 cigarette papers or the equivalent of 60 cigarette papers...............................	$0.0145
15.................	Matches........................................................................................................... per 8,640 matches	$0.65

 

The Schedule—continued

1.—continued
16............	Wine—
(a).........	wholly or partly made from dried grapes or extracts therefrom;
(b).........	containing added sugar in any form other than concentrated grape must produced from fresh grapes; or
(c).........	containing honey, glucose or any other sweetening matter prescribed by Departmental By-laws,
not being—
(i) natural or artificial sparkling wine;
(ii) vermouth;
(iii) wine contained in liqueurs, cocktails or wine cordials;
(iv) wine produced from fruit other than grapes; or
(v) medicated wine, as prescribed by Departmental By-laws;
per gallon	$2.00
17..........	Wine, containing added glycerine............................................... per gallon	$0.50
18..........	Ale, porter and other beer, brandy, whisky, rum, gin, liqueurs, tobacco, cigars and cigarettes for consumption by the personnel of sea-going vessels of the Royal Australian Navy or Australian Military Forces when such vessels are in full commission and when consumed on such vessels....................................................................	Free”.
2. Omit item 20, insert the following item:—
“20...........	Coal, not being coal the property of a State, as prescribed by Departmental By-laws................................................................................................. per ton	$0.0333”.
3. Omit item 22, insert the following item:—
“22...........	Canned fruit, bein—
(a) canned peaches;
(b) canned pears;
(c) canned apricots; or
(d)canned mixed fruit having a fruit content not less than 55 per centum of which consists of one or more of the fruits specified above.
Where the pack does not exceed 5 ounces per.............. dozen containers	$0,025
Where the pack exceeds 5 ounces but does not exceed 11 ounces
per dozen containers	$0.05
Where the pack exceeds 11 ounces but does not exceed 17 ounces
per dozen containers	$0.10
Where the pack exceeds 17 ounces but does not exceed 24 ounces
per dozen containers	$0.15
Where the pack exceeds 24 ounces........................ per dozen containers	$0.20
And, in addition, for each 16 ounces or part of 16 ounces by which the pack exceeds 31 ounces........................................................ per dozen containers	$0.10”.