Excise Tariff
No. 83 of 1965
An Act relating to Duties of Excise.
[Assented to 30 November, 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 1965.
(2.) The Excise Tariff 1921–1964 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 1921–1965.
Commencement.
2. This Act shall be deemed to have come into operation on the eighteenth day of August, One thousand nine hundred and sixty-five.
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.
Articles | Rate of Duty |
1. By omitting the item and inserting in its stead the following item :— |
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“1. Beer:— |
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(a) Ale, porter, and other beer, containing not less than 2 per cent, of proof spirit.. per gallon | 11s. 4½d. |
(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 | 11s. 4½d. |
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” |
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2. By omitting sub-items (a) to (h) (inclusive) and inserting in their stead the following sub-items :— |
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“(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 | £4 |
“(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 | £4 |
“(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 | £4 |
“(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 | £5 11s. |
“(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 | £5 11s. |
(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 is 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 | £5 11s. |
Articles | Rate of Duty |
2.—continued |
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“(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 | £5 13s. |
“(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 | £5 14s. |
“(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 | £5 13s.” |
By omitting sub-item (o) and inserting in its stead the following sub-item:— |
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“(o) Spirits, n.e.i...........................................per proof gallon | £6 2s.” |
5. By omitting the item and inserting in its stead the following item:— |
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“5. (a) Liqueurs, as prescribed by Departmental By-laws per proof gallon | £5 12s. |
(b) Liqueurs, n.e.i.......................................per proof gallon | £6 2s. |
(c) Flavoured spirituous liquors, as prescribed by Departmental By-laws...per proof gallon | £5 12s.” |
6. By omitting sub-items (a), (b) and (c) and inserting in their stead the following sub-items:— |
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“(a) Tobacco, hand-made* strand:— |
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(1) In the manufacture of which all the tobacco leaf used is Australian-grown.....per lb. | 21.48 shillings |
(2) Otherwise...............................................per lb. | 22.15 shillings |
* ‘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. |
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“(b) Tobacco, manufactured, n.e.i.:— |
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(1) In the manufacture of which all the tobacco leaf used is Australian-grown....per lb. | 21.73 shillings |
(2) Otherwise.............................................per lb. | 22.4 shillings |
“(c) Tobacco, fine cut suitable for the manufacture of cigarettes :— |
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(1) In the manufacture of which all the tobacco leaf used is Australian-grown... per lb. | £2 1s. 4d. |
(2) Otherwise.............................................per lb. | £2 2s.” |
7. By omitting the item and inserting in its stead the following item:— |
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“7. Cigars:— |
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(a) †Hand-made.............................................per lb. | £1 12s. 6d. |
† ‘ 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. |
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(b) Machine-made........................................... per lb. | £1 13s. 6d.” |
8. By omitting the item and inserting in its stead the following item:— |
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“8. Cigarettes, including the weight of the outer portion of each cigarette:— | £2 1s. 9d. |
(a) ‡Hand-made.............................................per lb. | |
‡’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. |
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(b) N.E.I..................................................per lb. | £2 2s.” |
Articles | Rate of Duty |
11. By omitting sub-items (a) and (b) and inserting in their stead the following sub-items:— |
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“(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— |
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(1) As prescribed by Departmental By-laws............... | Free |
(2) Produced from shale mined in Australia................ | Free |
(3) N.E.I.— |
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(a) For use in aircraft, as prescribed by Departmental By-lawsper gallon | 0.957 shilling |
(b) Other............................per gallon | 1.23 shillings |
“(b) Mineral turpentine— |
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(1) As prescribed by Departmental By-laws............... | Free |
(2) Produced from shale mined in Australia................ | Free |
(3) N.E.I................................per gallon | 1.23 shillings” |
By omitting sub-items (d) and (e) and inserting in their stead the following sub-items:— |
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“(d) Aviation turbine kerosene; kerosene, n.e.i., other than power kerosene as defined by Departmental By-laws— |
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(1) As prescribed by Departmental By-laws................. | Free |
(2) Other.................................per gallon | 0.79 shilling |
“(e) Diesel fuel as defined by Departmental By-laws— |
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(1) As prescribed by Departmental By-laws................. | Free |
(2) Other.................................per gallon | 1s. 3d.” |