Excise Tariff (No. 3) 1972

Legislation au C1972A00119 Not in force Act

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Excise Tariff (No. 3)

No. 119 of 1972

An Act relating to Duties of Excise.

[Assented to 2 November 1972]

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 (No. 3) 1972.

(2.) The Excise Tariff 1921–1971, as amended by the Excise Tariff 1972, is in this Act referred to as the Principal Act.

Commencement.

2. Except as provided by sub-section (2.) of the next succeeding section, this Act shall be deemed to have come into operation on the sixteenth day of August, One thousand nine hundred and seventy-two.

Amendment of Excise Tariff (No. 2) 1972.

3.—(1.) Section 1 of the Excise Tariff (No. 2) 1972 is amended by omitting sub-section (2.) and inserting in its stead the following sub-section:—

“(2.) The Excise Tariff 1921–1971, as amended by the Excise Tariff 1972 and by the Excise Tariff (No. 3) 1972, is in this Act referred to as the Principal Act.”.

(2.) This section shall be deemed to have come into operation on the day on which the Excise Tariff (No. 2) 1972 received the Royal Assent.

Amendment of Tariff.

4. 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.

5. 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 section is to be 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, on that date, 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 date.


THE SCHEDULE Section 4

———

AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT

1. Omit from sub-item (a) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert “at a strength at which the brandy does not contain more than 83 per centum by volume of alcohol”.

2. After “25 per centum” in sub-item (b) of item 2, insert “by volume”.

3. Omit from sub-item (b) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert” at a strength at which the pure spirit does not contain more than 83 per centum by volume of alcohol”.

4. Omit from sub-item (c) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert” at a strength at which the apple or other brandy does not contain more than 83 per centum by volume of alcohol”.

5. Omit from sub-item (d) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert “at a strength at which the whisky does not contain more than 83 per centum by volume of alcohol”.

6. After “25 per centum” in paragraph (1) of sub-item (e) of item 2, insert “by volume”.

7. Omit from paragraph (1) of sub-item (e) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert “at a strength at which the pure barley malt spirit does not contain more than 83 per centum by volume of alcohol”.

8. After “25 per centum”, “15 per centum” and “20 per centum” in paragraph (2) of sub-item (e) of item 2, insert “by volume”.

9. Omit from paragraph (2) of sub-item (e) of item 2 “and containing not more than 83 per centum by volume of alcohol “, insert “at a strength at which the pure barley malt spirit does not contain more than 83 per centum by volume of alcohol”.

10. Omit from sub-item (f) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert “at a strength at which the rum does not contain more than 83 per centum by volume of alcohol”.

11. After “25 per centum” in sub-item (g) of item 2, insert “by volume”.

12. Omit from sub-item (g) of item 2 “and containing not more than 83 per centum by volume of alcohol”, insert “at a strength at which the pure spirit does not contain more than 83 per centum by volume of alcohol”.

13. Omit from item 6—

“6. Tobacco—”,

insert—

“6. Tobacco (other than tobacco delivered under item 9a in this Schedule):—”.

14. Omit from item 7—

“7. Cigars:—”,

insert—

“7. Cigars (other than cigars delivered under item 9a in this Schedule):—”.

15. Omit from item 8—

“8. Cigarettes, including the weight of the outer portion of each cigarette:—”,

insert—

“8. Cigarettes (other than cigarettes delivered under item 9a in this Schedule), including the weight of the outer portion of each cigarette:—”.


The Schedule—continued

16. Omit from item 9—

“9. Snuff”,

insert—

“ 9. Snuff (other than snuff delivered under item 9a in this Schedule) “.

17. After item 9, insert the following item:—

“9a. Tobacco, cigars, cigarettes and snuff, being goods for use in a medical or other scientific research programme approved by the Minister, and delivered with the approval of the Minister

Free”.

18. Omit from sub-item (a) of item 16 “$0.55 per litre”, insert “$0.495 per litre”.

19. Omit from sub-item (a) of item 16 “$0.11 per litre”, insert “$0.055 per litre”.

20. Omit from sub-item (b) of item 16 “$0.55 per litre”, insert “$0.495 per litre”.

 

Overview

The Excise Tariff (No. 3) Act 1972, enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, aims to update the excise duties on certain goods, particularly alcoholic beverages and tobacco products. This Act was introduced to address the need for a more precise definition of alcohol content in various alcoholic beverages and to adjust the duties accordingly. Additionally, it seeks to exempt certain tobacco products from duty if they are used for medical or scientific research approved by the Minister. The policy objective of this Act is to ensure that excise duties are accurately applied based on the specific content and intended use of the goods. This Act amends the Excise Tariff 1921–1971 by refining the definitions of alcohol content in spirits and other alcoholic beverages, as well as adjusting the corresponding duties. It also includes provisions to exempt certain tobacco products from excise duties when they are used for approved medical or scientific research purposes. The amendments are designed to reflect contemporary standards and practices in the production and taxation of these goods, ensuring that the excise system remains fair and effective.

Scope and Application

The Excise Tariff (No. 3) 1972 applies to goods manufactured or produced in Australia, particularly those specified in the amended Schedule of the Principal Act, which includes alcoholic spirits such as brandy, pure spirit, apple or other brandy, whisky, rum, and pure barley malt spirit, as well as tobacco products like tobacco, cigars, cigarettes, and snuff. This Act imposes duties of excise on these goods, collected for the use of the Commonwealth. The Act applies to goods produced on or after 16 August 1972, and also retroactively to goods manufactured or produced before this date if they were under Customs control or Excise supervision, or in the possession of a manufacturer or producer, and no excise duty had been paid. The Act does not apply to goods used in medical or scientific research programs approved by the Minister. While the Act itself outlines the scope of application, further details regarding the imposition of duties and specific amendments are provided in the Schedule, which can be subject to changes through subordinate instruments.

Key Provisions

The Excise Tariff (No. 3) 1972 amends the existing Excise Tariff, imposing duties of excise on certain goods manufactured or produced in Australia. The Act comes into operation on 16 August 1972, except as otherwise specified (section 2). It amends the Excise Tariff (No. 2) 1972 to ensure consistency in the reference to the Principal Act (section 3). The Act modifies the Schedule of the Principal Act, imposing duties on goods subject to the amended tariff (section 4). Excise duties are imposed on goods manufactured or produced in Australia on or after the Act’s commencement, as well as on goods produced before the commencement date that were under Customs control, Excise supervision, or in the possession of a manufacturer or producer, provided no duty was previously paid (section 5). The Schedule contains specific amendments to the duties on various alcoholic beverages and tobacco products. For example, it modifies the alcohol content thresholds for different types of spirits and liquors, ensuring that the specified strength levels are accurately reflected (Schedule, items 1–12). Additionally, the Schedule clarifies the scope of tobacco duties by specifying which products are exempt from duty when used for approved medical or scientific research (Schedule, items 13–17). It also adjusts the duty rates for certain liquors, such as reducing the duty on certain liquors from $0.55 per litre to $0.495 per litre (Schedule, items 18–20). The Excise Tariff (No. 3) 1972 imposes specific obligations on manufacturers and producers of goods subject to excise duties. These entities must ensure that the appropriate duties are paid on goods manufactured or produced in Australia, whether before or after the Act’s commencement. For goods produced prior to the commencement date, manufacturers and producers must account for any goods that were under Customs control, Excise supervision, or in their possession, ensuring that any uncollected duties are paid. Furthermore, entities must adhere to the specific duty rates and conditions outlined in the amended Schedule, particularly regarding the alcohol content of spirits and liquors, and the exemption for goods used in approved medical or scientific research. Failure to comply with the excise duties imposed by the Excise Tariff (No. 3) 1972 can result in various civil and criminal consequences. While the specific penalties are not detailed in the provided excerpt, non-compliance with excise duties generally attracts significant penalties under Australian law. These can include fines and, in severe cases, criminal prosecution. The penalties are designed to enforce compliance and ensure the collection of duties that fund Commonwealth activities. The precise penalties for non-compliance with excise duties would be governed by other relevant legislation, such as the Excise Act 1901, which may provide for substantial fines and imprisonment for serious breaches.

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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.