EXCISE
TARIFF (No. 3).
No. 14 of 1948.
An
Act relating to Duties of Excise.
[Assented
to 27th April, 1948.]
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. 3) 1948.
(2.) The Excise
Tariff 1921-1939, as amended by the Excise
Tariff 1948 and by the Excise Tariff (No. 2) 1948, is in this Act referred to
as the Principal Act.
(3.) Section one of the Excise Tariff (No. 2)
1948 is amended by omitting sub-section (4.).
(4.) The Principal Act, as amended by this Act, may
be cited as the Excise Tariff 1921-1948.
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 nineteenth day of February, One thousand nine
hundred and forty-eight, 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—
(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 which were manufactured or produced in Australia before the time
when those duties are deemed to have been imposed and 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 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.
——
Section 2. 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
| 4s.
7d. |
(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
| 4s.
7d. |
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. 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
| 53s.
6d.” |
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
| 53s.
6d.” |
The Schedule—continued.
Excise Duties—continued.
Articles. | Rate
of Duty. |
2—continued. |
By omitting the whole of sub-item
(c) 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
| 53s. 6d.” |
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
| 54s. 6d.” |
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
| 54s. 6d. |
(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
| 54s. 6d.” |
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
| 56s. 6d.” |
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
| 57s. 6d.” |
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
| 56s. 6d.” |
By omitting the whole of sub-item
(i) and inserting in its stead
the following sub-item:—
|
“(i) Liqueurs, as prescribed by
Departmental By-laws------------------------ per
proof gallon
| 55s. 6d.” |
The Schedule—continued.
Excise Duties—continued.
Articles. | Rate
of Duty. |
2—continued. |
By omitting the whole
sub-paragraph (a) of paragraph (1) of sub-item (l) and inserting in its stead the following
sub-paragraph:—
|
“(a) To each liquid gallon of which are
added six ounces avoirdupois of citrus essential oil or one-half ounce
avoirdupois of approved citrus terpeneless essential oil, produced in
Australia from Australian raw materials---------------------------------------------------- per
proof gallon
| 12s. |
Provided
that, for each additional ounce avoirdupois of such essential oil or for each
additional one-twelfth ounce avoirdupois of such approved citrus terpeneless
essential oil which is added to each liquid gallon of spirit the rate of duty
shall be reduced by sixpence per proof gallon—with a minimum duty of per proof gallon
| 10s.” |
By omitting the whole of sub-item
(o) and inserting in its stead
the following sub-item:—
|
“(o) Spirits, n.e.i.-------------------------------------------------------------------------------
per proof gallon
| 65s. 6d.” |
By omitting the whole of sub-item
(q) and inserting in its stead
the following sub-item:—
|
“(q) Spirit for use in Public Hospitals,
or for use in the manufacture of Medicinal Preparations for use in Public
Hospitals. subject to Regulations-----------------------------------------------------------
| Free” |
3. By omitting the whole of
sub-item (b) and inserting in
its stead the following sub-item:—
|
“(b) Amylic Alcohol and Fusel Oil, as
prescribed by Departmental By-laws----------------------
| Free” |
4. By omitting the whole of
sub-item (b) and inserting in
its stead the following sub-item:—
|
“(b) Saccharin for all medicinal purposes,
as prescribed by Departmental By-laws
| Free” |
6. By omitting the whole of
sub-item (a) and inserting in
its stead the following sub-item:—
|
“(a) *Tobacco, hand-made strand:—
|
(1)
In the manufacture of which all the tobacco leaf used is Australian grown per lb.
| 10s. |
(2)
Otherwise----------------------------------------------------------------------------------- per
lb.
| 10s. 8d. |
* Hand-made Tobacco.—Hand-made Tobacco” shall mean tobacco
in the manufacture of which all operations are entirely carried on by hand
without the aid of machine tools or machinery other than that used in the
pressing of the tobacco.” |
By omitting the whole of sub-item
(b) and inserting in its stead
the following sub-item:—
|
“(b) Tobacco, manufactured, n.e.i.:—
|
(1)
In the manufacture of which all the tobacco leaf used is Australian grown per lb.
| 10s. 3d. |
(2)
Otherwise----------------------------------------------------------------------------------- per
lb.
| 10s. 11d.” |
By omitting the whole of sub-item
(c) and inserting in its stead
the following sub-item:—
|
“(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.
| 20s. 1d. |
(2)
Otherwise----------------------------------------------------------------------------------- per
lb.
| 20s. 9d.” |
By omitting the whole of sub-item
(d) and inserting in its stead
the following sub-item:—
|
“(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.
| 6s. 11d.” |
By omitting the whole of sub-item
(e).
|
7. By omitting the whole item and
inserting in its stead the following item:—
|
“7.
Cigars—
|
(a) *Hand-made----------------------------------------------------------------------------- per
lb.
| 11s. 7d. |
* Hand-made Cigars.—“Hand-made Cigars” shall mean cigars
in the manufacture of which every operation is performed by hand, provided
that moulds may be used. |
(b) Machine-made -------------------------------------------------------------------------- per lb.
| 12s. 7d.” |
8. By omitting the whole item and
inserting in its stead the following item:—
|
“8. Cigarettes,
including the weight of the outer portion of each cigarette:—
|
(a) Hand-made----------------------------------------------------------------------------- per
lb.
| 20s. 6d. |
Hand-made Cigarettes.—”Hand-made”
shall mean that the whole of the operations connected with the filling and
completion of cigarettes shall be performed exclusively by hand. |
(b) N.E.I---------------------------------------------------------------------------------------- per
lb.
| 20s. 9d.” |
The Schedule—continued.
Excise Duties—continued.
Articles. | Rate
of Duty. |
10. By omitting the whole of
sub-item (b) and inserting in
its stead the following sub-item:—
|
“(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 that member is not
an Australian citizen-----------------------------------------------------------------------------------------
| Free” |
By omitting the whole of sub-item
(c) and inserting in its stead
the following sub-item:—
|
“(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 that member is not an
Australian citizen-----------------------------------------------------------------------------------------
| Free” |
By adding a new sub-item (d) as follows:—
|
“(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 King’s dominions---------------------------------------------------------------------------------------------------
| Free |
(3)
the official representative (not being a High Commissioner) in the
Commonwealth of a part of the King’s dominions, being a citizen of that part---------------------------------
| Free |
(4) a
consular representative in the Commonwealth of any foreign country, provided
that that consular representative is a citizen of the country he represents
and is not otherwise engaged in any business, occupation or profession--------------------------------
| Free |
(5) a
Trade Commissioner in the Commonwealth of any British or foreign country,
provided that that Trade Commissioner is a citizen of the country he
represents and 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, provided that that member is a citizen of the
country represented
| Free |
(7) a
member of the family of any person mentioned in the preceding paragraphs of
this sub-item---------------------------------------------------------------------------------------------------
| Free |
The Minister may determine that
the application of this sub-item in relation to any 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)”
|
By adding a new sub-item (e) as follows:—
|
“(e) Articles which 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 such official
use, subject to the approval of the Minister---------------------------------------------------------------------------------------------------
| Free” |
12. By omitting the whole item
and inserting in its stead the following item:—
|
“12.
Playing Cards------------------------------------------------------------------------------- per
dozen packs
| 10s.” |
14. By omitting the whole item
(twice occurring) and inserting in its stead the following item:—
|
“14.
Cigarette tubes, paper and papers—
|
For
each 60 cigarette tubes------------------------------------------------------------------------
| 1¾d. |
For
each 60 cigarette papers or the equivalent of 60 cigarette papers------------------
| 1¾d.” |
15. By omitting the whole item
and inserting in its stead the following item:—
|
“15.
Matches------------------------------------------------------------------------------------ per
8,640 matches
| 8s.” |
19. By omitting the whole item
and inserting in its stead the following item:—
|
“19.
Valves for wireless telegraphy and telephony including rectifying valves each
| 3s. 9d.” |