Excise Tariff 1956

Administered by Department of the Treasury

Legislation au C1956A00016 Not in force Act

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EXCISE TARIFF.

No. 16 of 1956.

An Act relating to Duties of Excise.

[Assented to 12th May, 1956.]

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 1956.

(2.) The Excise Tariff 1921–1953 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 1921–1956.

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 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 fifteenth day of March, One thousand nine hundred and fifty-six, at five 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 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 Queen 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, a 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	9s. 10d.
(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	9s. 10d.
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	49s.”
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	49s.”
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	49s.”
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	80s.”
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	80s.
(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	80s.”

The Schedule—continued.

Articles.	Rate of Duty.
2.—continued.
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	82s.”
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	83s.”
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	82s.”
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	91s.”
5. By omitting the whole item and inserting in its stead the following item:—
“5. (a) Liqueurs, as prescribed by Departmental By-laws-----------------per proof gallon	81s.
(b) Liqueurs, n.e.i.---------------------------------------per proof gallon	91s.
(c) Flavoured spirituous liquors, as prescribed by Departmental By-laws
per proof gallon	81s.”
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.	17s. 6d.
(2) Otherwise--------------------------------------------per lb.	18s. 2d.
* 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.	17s. 9d.
(2) Otherwise--------------------------------------------per lb.	18s. 5d.”
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.	31s. 2d.
(2) Otherwise--------------------------------------------per lb.	31s. 10d.”
7. By omitting the whole item and inserting in its stead the following item:—
“7. Cigars—
(a) †Hand-made-------------------------------------------per lb.	22s. 5d.
‡ 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.	23s. 5d.”
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.	31s. 7d.
‡ 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.	31s. 10d.”

The Schedule—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.—
(a) For use in aircraft, as prescribed by Departmental By-laws-per gallon	8½d.
(b) Other------------------------------------per gallon	11½d.”
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	11½d.”

Overview

The Excise Tariff Act 1956 was enacted by the Parliament of the Commonwealth of Australia and received Royal Assent on 12 May 1956. This Act aimed to amend the existing Excise Tariff 1921–1953, updating the duties imposed on various goods. The Excise Tariff 1956 introduced new rates of duty on various fermented liquors and tobacco products, aligning them with contemporary economic and fiscal policies. The policy objective of the Act was to regulate and control the production and consumption of excisable goods by imposing specific duties, thereby generating revenue for the Commonwealth and influencing consumer behaviour and market dynamics. The Excise Tariff 1956 replaced the previous Excise Tariff 1921–1953, introducing new rates of duty on goods such as beer, brandy, whisky, rum, gin, liqueurs, tobacco, cigars, and cigarettes. The duties were to be imposed from 15 March 1956 and were to be collected for the benefit of the Commonwealth. The Act provided a structured framework for the imposition of excise duties, ensuring that the revenue generated from these duties would be used for the purposes of the Commonwealth.

Scope and Application

The Excise Tariff 1956 applies to goods manufactured or produced in Australia, encompassing a range of products such as beer, spirits, tobacco, and cigarettes. This Act imposes duties of excise on these goods, which are to be paid to the Commonwealth for its use. The scope of the Act is national, as it applies throughout Australia, and it comes into effect from the fifteenth day of March 1956. The duties are levied on goods manufactured after the specified date and on goods produced before the date that were under customs control, excise supervision, or in the possession of the manufacturer, provided no excise duty was previously paid. The Act amends the Excise Tariff 1921–1953, updating the rates and definitions of various goods subject to excise duties. The amended rates and definitions are set out in the Schedule, which replaces the corresponding items in the Principal Act. While the Act sets out specific rates and duties, it also allows for further regulation and amendment through subordinate instruments, such as proclamations and by-laws issued by the relevant departments.

Key Provisions

The Excise Tariff 1956 (section 1) sets out the duties of excise applicable to certain goods manufactured or produced in Australia. The Act amends the Excise Tariff 1921–1953 (referred to as the Principal Act) and imposes duties of excise in accordance with the amendments set out in the Schedule of this Act (section 2). The duties of excise are imposed on goods manufactured or produced in Australia after the effective date of the Act, which is the fifteenth day of March, 1956 (sections 3 and 4). The Schedule specifies the rates of duty for various articles, including beer, spirits, liqueurs, tobacco products, and other goods. The Excise Tariff 1956 imposes specific duties on various goods, including beer, spirits, liqueurs, and tobacco products. For example, the duty on beer containing not less than 2 per cent of proof spirit per gallon is set at 9s. 10d. (Schedule, item 1). The duty on pure malt whisky distilled wholly from barley malt is set at 80s. per proof gallon (Schedule, item 2(d)). The duty on hand-made tobacco, where all the tobacco leaf used is Australian-grown, is set at 17s. 6d. per lb (Schedule, item 6(a)(1)). These duties apply to goods manufactured or produced in Australia after the effective date of the Act, as well as to goods that were manufactured or produced before the effective date but were subject to customs control, excise supervision, or in the possession of the manufacturer without duty paid. The Excise Tariff 1956 imposes obligations on manufacturers, producers, and importers of goods subject to excise duty. Manufacturers and producers must ensure that the goods they produce are properly classified and that the appropriate duty is paid. Importers must also pay the applicable duty on goods imported into Australia. Failure to comply with these obligations can result in penalties and legal consequences. The Act requires manufacturers, producers, and importers to keep proper records and accounts of the goods they produce or import and the duties paid on those goods. The Excise Tariff 1956 also includes provisions for offences and penalties for breach of the Act. The maximum penalties for offences under the Act can include fines and imprisonment. For example, section 16 of the Principal Act provides for a fine of up to 500 pounds or imprisonment for up to two years, or both, for any person who wilfully makes a false statement or representation in any return or other document required by the Act. Section 17 provides for a fine of up to 100 pounds or imprisonment for up to six months, or both, for any person who wilfully omits to make a return or supply information required by the Act. The Act also provides for civil penalties, such as the recovery of unpaid duties and interest, and criminal penalties, such as fines and imprisonment, for breach of the Act.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Offence Provisions; Reporting & Disclosure Obligations

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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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