EXCISE TARIFF.
No. 24 of 1938.
An Act Relating to Duties of Excise.
[Assented to 5th July, 1938.]
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 1938.
(2.) The Excise Tariff 1921–1936 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 1921–1938.
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 first day of January, One thousand nine hundred and thirty-eight 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.
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.
Sec. 2. THE SCHEDULE.
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AMENDMENTS TO THE SCHEDULE TO THE EXCISE TARIFF 1921–1936.
Articles. | Rate of Duty. |
2. By omitting the whole of sub-item (l) and inserting in its stead the following sub-item:— |
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“(l) (1) Spirit for use in the manufacture of essences, subject to such conditions as may be prescribed by Departmental By-laws:— |
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(a) To each liquid gallon of which are added six ounces avoirdupois of citrus essential oil produced in Australia from Australian raw materials per proof gallon | 12s. |
Provided that, for each additional ounce avoirdupois of such 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. |
(b) To which are added essential oils (except citrus essential oils) or other flavouring materials produced in Australia from Australian natural vegetable products—such flavouring materials and the quantities thereof to be prescribed by Departmental By-laws per proof gallon | 12s. |
(c) To which are added oleo resins, essential oils, or other flavouring materials, wholly produced in Australia from imported natural vegetable products—such flavouring materials and the quantities thereof to be prescribed by Departmental By-laws per proof gallon | 12s. |
(d) For use in the manufacture of essence of vanilla from imported vanilla beans by the maceration process per proof gallon | 12s. |
(2) Spirit for use in the manufacture of scents and toilet preparations, subject to such conditions as may be prescribed by Departmental By-laws:— |
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(a) To each liquid gallon of which is added one-half ounce avoirdupois of citrus essential oil produced in Australia from Australian raw materials, or one-half ounce avoirdupois 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 | 16s. |
Provided that, for each additional quarter-ounce avoirdupois (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, the rate of duty shall be reduced by three half-pence per proof gallon—with minimum duty of per proof gallon | 14s. |
(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—such materials and the quantities thereof to be prescribed by Departmental By-laws per proof gallon | 16s. |
(c) To which are added essential oils or perfuming materials wholly produced in Australia from imported natural vegetable products—such materials and the quantities thereof to be prescribed by Departmental By-laws per proof gallon | 16s. |
(3) Spirit for use in the manufacture of essences, scents and toilet preparations, as prescribed by Departmental By-laws per proof gallon | 16s.” |
6. By adding a new sub-item (e) as follows:— |
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“(e) Tobacco, unmanufactured, (excluding stocks of unmanufactured tobacco in the possession of dealers or manufacturers on 31st December, 1937) subject to Regulations—to be paid by the manufacturer on behalf of the producer or dealer at the time of delivery to a warehouse factory or store owned by or under the control of a licensed tobacco manufacturer per cwt. | 6d.” |