Excise Tariff 1970

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Excise Tariff

No. 81 of 1970

An Act relating to Duties of Excise.

[Assented to 26 October 1970]

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 1970.

(2.) The Excise Tariff 1921–1969 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 1921–1970.

Commencement.

2. This Act shall be deemed to have come into operation on the nineteenth day of August, One thousand nine hundred and seventy.

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 on or after the date on 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 date, being goods—

(i) that on that date 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 or, in connexion with a business carried on by another manufacturer or producer of goods of that kind, were in the stock, custody or possession of, or belonged to, that other manufacturer or producer; and

(ii) on which no duty of Excise had been paid before that date.

THE SCHEDULE Sections 3.

Amendments of the Schedule to the Principal Act

Articles	Rate of Duty
2. Omit sub-item (j), insert the following sub-item:— “(j) Spirit for fortifying Australian wine or for fortifying Australian grape must, subject to regulations	Free”.
6. Omit sub-items (a), (b) and (c), insert the following sub-items:—
“(a) Tobacco, hand-made* strand:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown..per lb	$2.348
(2) Otherwise............................................per lb	$2.415
* ‘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.
“(b) Tobacco, manufactured, n.e.i.:—
(1) In the manufacture of which all the tobacco leaf used is Australian-grown..per lb	$2.373
(2) Otherwise............................................per lb	$2.44
“(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	$4.6333
(2) Otherwise............................................per lb	$4.70”.
7. Omit the item, insert the following item:—
“7. Cigars:— (a) †Hand-made...........................................per lb	$3.75
† ‘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.
(b) Machine-made.........................................per lb	$3.85”.
8. Omit the item, insert the following item:— “8. Cigarettes, including the weight of the outer portion of each cigarette:— (a) ‡Hand-made...........................................per lb	$4.675
‡ 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.
(b) N.E.I................................................per lb	$4.70”.
11. Omit sub-items (a) and (b), insert the following sub-items:—
“(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—
(1) As prescribed by Departmental By-laws..........................	Free
(2) Produced from shale mined in Australia..........................	Free
(3) N.E.I.—
(a) For use in aircraft, as prescribed by Departmental By-laws per gallon	$0.1257
(b) Other.......................................per gallon	$0.153
(b) Mineral turpentine—
(1) As prescribed by Departmental By-laws..........................	Free
(2) Produced from shale mined in Australia..........................	Free
(3) N.E.I..............................................per gallon	$0.153”.
Omit sub-items (d) and (e), insert the following sub-items:—
“(d) Aviation turbine kerosene; kerosene, n.e.i., other than power kerosene as defined by Departmental By-laws—
(1) As prescribed by Departmental By-laws..........................	Free
(2) Other.............................................per gallon	$0.109
“(e) Diesel fuel as defined by Departmental By-laws—
(1) As prescribed by Departmental By-laws..........................	Free
(2) Other.............................................per gallon	$0.155”.

The Schedule—continued

Articles	Rate of Duty
16. Omit the item, insert the following item:—
“16. (a) Wine produced from fresh grapes (other than wine that, under Departmental By-laws, is to be treated as wine produced for non-commercial purposes)—
(1) As prescribed by Departmental By-laws.....................	Free
(2) Containing added sugar in any form (otherwise than in the form of concentrated grape must produced from fresh grapes), added honey, added glucose, or any other added sweetening matter prescribed by Departmental By-laws, but not being—
(a) natural or artificial sparkling wine;
(b) vermouth; or
(c) wine to be used in the manufacture of cocktails or wine cordials per gallon	$2.50
(3) Other per gallon	$0.50
(b) Wine produced from grapes other than fresh grapes..........per gallon	$2.50”.
17. Omit the item.

Overview

The Excise Tariff 1970, enacted in 1970, is a legislative act that amends the existing Excise Tariff 1921–1969 to update the duties of excise on various goods manufactured or produced in Australia. The Act was introduced to address the need for modernising and revising the excise duties in line with changing economic conditions and commercial practices. Enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, the Act aims to ensure that excise duties are imposed fairly and effectively on goods subject to such duties. The policy objective is to maintain the financial health of the Commonwealth through the collection of excise duties on specified goods, while also providing regulatory oversight to ensure compliance with the prescribed standards and rates.

Scope and Application

The Excise Tariff 1970 Act applies to duties of excise on various goods manufactured or produced within Australia. Specifically, the Act imposes excise duties on goods such as tobacco products, including hand-made and machine-made cigarettes, cigars, and other tobacco derivatives, as well as petroleum products like gasoline, kerosene, and diesel fuel. These duties are levied on goods manufactured or produced in Australia on or after the Act's commencement date, as well as on goods that were in the possession or control of a manufacturer or producer on that date and on which no duty had been paid. The Act applies nationally across the Commonwealth of Australia, with the duties collected to the use of the Queen for the Commonwealth. The rates of duty are specified in the Schedule to the Act, which amends the previous Excise Tariff 1921–1969. Some goods, such as certain spirits and fuels, are exempt from duty under specific conditions, such as being produced from Australian shale or meeting certain by-law requirements. The Act allows for further regulation and amendment of the duty rates and conditions through subordinate instruments, ensuring that the excise system can be adapted to changing circumstances and economic conditions.

Key Provisions

The Excise Tariff 1970 (C1970A00081) introduces a revised schedule of duties of excise applicable to various goods manufactured or produced in Australia, effective from 19 August 1970. Section 4 of the Act specifies that duties of excise imposed by the Act are to be charged on goods that are dutiable under the amended schedule of the Excise Tariff 1921–1969. This includes goods manufactured or produced in Australia on or after the commencement date of the Act, as well as certain goods manufactured before this date but still subject to excise duties. The obligations under the Act are primarily concerned with the payment and collection of excise duties on specified goods. Manufacturers and producers must ensure that the appropriate excise duty is applied to the goods they produce, as outlined in the amended schedule. This includes distinguishing between goods made from Australian-grown tobacco and those made from other sources, as well as differentiating between hand-made and machine-made tobacco products, cigars, and cigarettes. For petroleum products, manufacturers and producers must also adhere to the specific duties based on their intended use and production origin. Failure to comply with the requirements of the Excise Tariff 1970 may result in legal consequences. While the Act does not explicitly detail the penalties for non-compliance, it is reasonable to infer that breaches of excise duty obligations may lead to civil or criminal penalties under the broader framework of Australian tax law. These could include fines and potential imprisonment for serious or repeated breaches. The specific penalties would be determined by the courts, taking into account the nature and extent of the non-compliance.

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

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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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