Excise Tariff 1936

Administered by Department of the Treasury

Legislation au C1936A00017 Not in force Act

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EXCISE TARIFF.

No. 17 of 1936.

An Act relating to Duties of Excise.

[Assented to 27th May, 1936.]

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 1936.

(2.) The Excise Tariff 1921–1933* is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921–1936.

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 twenty-ninth day of November, One thousand nine hundred and thirty-five at nine o’clock in the forenoon, reckoned according to the 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 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 twenty-ninth day of November, One thousand nine hundred and thirty-five 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.

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 such duties or such later dates as are mentioned in that Schedule in respect of any particular items, and such duties shall be deemed to have been imposed at such time or dates, 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 or dates 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 time or dates when such duties are deemed to have been imposed, and which were at that time or those dates 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 or dates when such duties are deemed to have been imposed.

Validation of collections under Tariff proposals.

5.—(1.) All duties of Excise demanded or collected pursuant to the Excise Tariff proposals to which this section applies shall be deemed to have been lawfully imposed and lawfully demanded or collected.

(2.) The Excise Tariff proposals to which this section applies are the Excise Tariff proposals introduced into the House of Representatives on the following dates, namely :—

6th December, 1934;

28th March, 1935 ; and

23rd September, 1935.

Cessation of operation of Tariff proposals.

6. Any Excise Tariff proposal to which the last preceding section applies, which is in operation immediately prior to the time when this Act is deemed to have come into operation, shall be deemed to have ceased to have effect as from that time.

THE SCHEDULE.

——

Amendments to the Schedule to the Excise Tariff 1921–1933.

——

EXCISE DUTIES.

Articles.	Rate of Duty.
2. By omitting the whole of sub-item (d) (twice occurring) 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”

The Schedule—continued.

Articles.		Rate of Duty.
By omitting the whole of sub-item (e) (three times occurring) and inserting in its		26s.
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 blendedand matured per proof gallon
(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		26s.”
per proof gallon
By omitting the whole of sub-item (j) and inserting in its stead the following sub-item :—

“(j) Spirit for fortifying Australian wine or for fortifying Australian grape must
for use in the manufacture of wine, subject to Regulations—
(1) Spirit used in fortifying wine or grape must prior to 13th March,
1930, and entered for home consumption on or after that date :—
(a) Distilled wholly from the fresh juice of Doradillo grapes
	per proof gallon	5s.
(b) N.E.I..........................	per proof gallon	6s.
(2) Spirit for fortifying wine or grape mu6t or used in fortifying wine or grape must on or after 13th March, 1930 per proof gallon
		6s. 6d.
The duties imposed by this sub-item apply to the spirit whether, at the time of entry for home consumption, it is mixed or not 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.”
6. By omitting the whole item and inserting in its stead the following item :—
“(6) Tobacco :—
(a) *Tobacco, hand-made strand :—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb.		3s. 7d.
(2) Otherwise...........................per lb.		4s. 3d.
* Hand-hade 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.
(b) Tobacco, manufactured, n.e.i.:—
(1) In the manufacture of which all the tobacco leaf used is
Australian-grown..................	per lb.	3s. 10d.
(2) Otherwise..........................	per lb.	4s. 6d.
(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.	6s. 7d.
(2) Otherwise..........................	per lb.	7s. 3d.
(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.	3s. 2d.”
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.	6s. 9d.
‡ 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.	7s.”

The Schedule—continued.

Articles.			Rate of Duty.
13. By omitting the whole item and inserting in its stead the following item :—
“13. Concentrated Grape Must*—
(a) Fortified or unfortified, for use in the manufacture of wine, subject
to Regulations—
(1) Not exceeding 15 degrees Beaumé†..........			Free
(2) Exceeding 15 degrees Beaumé†—for each degree Beaumé†
or part thereof exceeding 15 degrees Beaumé†	per gallon		3d.
(b) N.E.I., subject to Regulations.....................	per gallon		3d.
* “Concentrated Grape Must” includes any must or Juice of grapes from which water has
been extracted by evaporation, refrigeration or any other method.
† “Degrees Beaume” means the specific gravity expressed in decrees as indicated by the
use of the Beaumé hydrometer.”
By adding a new item 18 as follows :—
“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 when such vessels are in full ommission and when consumed on such vessels


			Free.”
By adding a new item 19 as follows :—
19. Valves for wireless telegraphy and telephony including rectifying valves
each			2s.
And on and after 21st March, 1936
19. Valves for wireless telegraphy and telephony including rectifying valves,
but not including metal type valves........................		each	2s.
And on and after 1st July, 1937
19. Valves for wireless telegraphy and telephony including rectifying valves
each			2s.”

Overview

The Excise Tariff Act 1936 was enacted by the Commonwealth Parliament to impose duties of excise on various goods, including alcohol, tobacco, and other manufactured products. This Act aimed to fill a gap in the existing legislative framework by updating and amending the Excise Tariff 1921–1933. The policy objective of the Act was to regulate the manufacture and consumption of certain goods by imposing specific excise duties. The Act also validated any collections made under previous Excise Tariff proposals before its enactment and clarified the effective date of the imposed duties. Overall, the Excise Tariff Act 1936 sought to provide a comprehensive and updated legislative framework for the imposition of excise duties on a range of goods within Australia.

Scope and Application

The Excise Tariff 1936 Act applies to the imposition of excise duties on certain goods manufactured or produced in Australia. These duties apply to goods that are subject to the control of Customs, under Excise supervision, 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 or dates when such duties are deemed to have been imposed. The Act imposes excise duties on a range of goods, including whisky, blended whisky, spirit for fortifying Australian wine or grape must, tobacco, cigarettes, concentrated grape must, and valves for wireless telegraphy and telephony. The Act has a national jurisdictional reach as it is a Commonwealth Act. The application of the Act is extended through subordinate instruments, such as Regulations, which may specify additional details or conditions for the imposition of the duties. There are certain exclusions, such as the exemption of goods for consumption by the personnel of sea-going vessels of the Royal Australian Navy when such vessels are in full commission and when consumed on such vessels.

Key Provisions

The Excise Tariff 1936 (C1936A00017) is an Act that imposes duties of excise on various goods, aligning with the provisions of the Excise Tariff 1921–1933 as amended. Section 1 establishes the title of the Act and refers to the Excise Tariff 1921–1933 as the Principal Act, which is amended by this Act and may be cited as the Excise Tariff 1921–1936. The main operative sections, such as Sections 2, 3, 4, and 5, detail the amendments to the excise duties and the time of their imposition, while Section 6 addresses the cessation of operation of previous tariff proposals. Section 2 of the Act amends the Schedule to the Principal Act, setting out the new rates of excise duty on various goods, such as whisky, blended whisky, spirit for fortifying wine, tobacco, cigarettes, and concentrated grape must. These duties are imposed as per the Schedule and are applicable to goods manufactured or produced in Australia after the specified dates or to goods in stock at those dates. Section 3 specifies the exact time of imposition of these duties, which is generally the 29th of November 1935, unless otherwise stated in the Schedule. Section 4 imposes the duties of excise as specified in the Schedule on the listed goods, while Section 5 validates the collections of excise duties under previous tariff proposals introduced into the House of Representatives on certain dates. The Act imposes several obligations and requirements on the parties or entities it governs. Manufacturers, producers, distillers, and importers of the specified goods must ensure compliance with the new excise duties and pay the appropriate duties on goods manufactured or produced after the time of imposition or on goods in stock at that time. Additionally, distillers and manufacturers must ensure that their goods are certified by an officer if required, such as in the case of pure malt whisky and blended whisky. The Act also mandates compliance with regulations regarding the use of spirit for fortifying wine or grape must and the manufacture of tobacco products. Sections 6 and 7 of the Act outline the offences, penalties, or consequences for breach of the Act's provisions. While the Act does not explicitly state penalties for non-compliance, it is reasonable to infer that breaches of excise duty provisions could lead to civil or criminal consequences under broader tax or revenue laws. Penalties for tax-related offences in Australia can include fines, imprisonment, or both, depending on the severity of the breach and the applicable legislation. In cases of non-compliance with excise duties, authorities may seek to recover unpaid duties, impose interest, and apply penalties as prescribed by relevant tax and revenue laws.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Offence Provisions; Regulatory Standards

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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