{"id":"C1948A00014","name":"Excise Tariff (No. 3) 1948","slug":"excise-tariff-no-3-1948","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"14 of 1948","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":4334,"registerId":"commonwealth-C1948A00014-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff (No. 3) 1948","content":"EXCISE TARIFF (No. 3).\n\nNo. 14 of 1948.\n\nAn Act relating to Duties of Excise.\n\n\\[Assented to 27th April, 1948.\\]\n\nBE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—\n\nShort title and citation.\n\n1—(1.) This Act may be cited as the Excise Tariff (No. 3) 1948.\n\n(2.) The Excise Tariff 1921-1939, as amended by the Excise Tariff 1948 and by the Excise Tariff (No. 2) 1948, is in this Act referred to as the Principal Act.\n\n(3.) Section one of the Excise Tariff (No. 2) 1948 is amended by omitting sub-section (4.).\n\n(4.) The Principal Act, as amended by this Act, may be cited as the Excise Tariff 1921-1948.\n\nAmendment of Tariff.\n\n2. 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.\n\nTime of imposition of duties of Excise.\n\n3. The time of the imposition of the duties of Excise imposed by this Act is the nineteenth day of February, One thousand nine hundred and forty-eight, at nine 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.\n\n  \n\nDuties of Excise.\n\n4. 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—\n\n(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\n\n(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, 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.\n\nTHE SCHEDULE.\n\n——\n\nSection 2. AMENDMENTS OF THE SCHEDULE TO THE PRINCIPAL ACT.\n\nEXCISE DUTIES.\n\n| Articles.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Rate of Duty. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------- |\n| 1. By omitting the whole item and inserting in its stead the following item:—                                                                                                                                                                                                                                                                                                                                                                                                                    |               |\n| “1. Beer—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| (a) Ale, porter, and other beer, containing not less than 2 per cent. of proof spirit per gallon                                                                                                                                                                                                                                                                                                                                                                                                 | 4s. 7d.       |\n| (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                                                                                                                                                                                                                                                                                                                            | 4s. 7d.       |\n| 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.”                                                                                                                                                                                                                                               |               |\n| 2. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                     |               |\n| “(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                                                                                                                                                                                           | 53s. 6d.”     |\n| By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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 | 53s. 6d.”     |\n\n  \n\nThe Schedule—continued.\n\nExcise Duties—continued.\n\n| Articles.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Rate of Duty. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------- |\n| 2—continued.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |               |\n| By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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                                                                                                                                                                                                                                                                                                       | 53s. 6d.”     |\n| By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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                                                                                                                                                                                                                                                                                                                                                                                    | 54s. 6d.”     |\n| By omitting the whole of sub-item (e) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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                                                                                                                                                                                            | 54s. 6d.      |\n| (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 | 54s. 6d.”     |\n| By omitting the whole of sub-item (f) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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                                                                                                                                                                                                                                                                                                                                                | 56s. 6d.”     |\n| By omitting the whole of sub-item (g) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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                                                                                                                                            | 57s. 6d.”     |\n| By omitting the whole of sub-item (h) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 56s. 6d.”     |\n| By omitting the whole of sub-item (i) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |\n| “(i) Liqueurs, as prescribed by Departmental By-laws------------per proof gallon                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 55s. 6d.”     |\n\n  \n\nThe Schedule—continued.\n\nExcise Duties—continued.\n\n| Articles.                                                                                                                                                                                                                                                                                                                               | Rate of Duty. |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------- |\n| 2—continued.                                                                                                                                                                                                                                                                                                                            |               |\n| By omitting the whole sub-paragraph (a) of paragraph (1) of sub-item (l) and inserting in its stead the following sub-paragraph:—                                                                                                                                                                                                       |               |\n| “(a) To each liquid gallon of which are added six ounces avoirdupois of citrus essential oil or one-half ounce avoirdupois of approved citrus terpeneless essential oil, produced in Australia from Australian raw materials per proof gallon                                                                                           | 12s.          |\n| Provided that, for each additional ounce avoirdupois of such essential oil or for each additional one-twelfth ounce avoirdupois of such approved citrus terpeneless 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.”         |\n| By omitting the whole of sub-item (o) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                               |               |\n| “(o) Spirits, n.e.i.--------------------------------------- per proof gallon                                                                                                                                                                                                                                                            | 65s. 6d.”     |\n| By omitting the whole of sub-item (q) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                               |               |\n| “(q) Spirit for use in Public Hospitals, or for use in the manufacture of Medicinal Preparations for use in Public Hospitals. subject to Regulations                                                                                                                                                                                    | Free”         |\n| 3. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                            |               |\n| “(b) Amylic Alcohol and Fusel Oil, as prescribed by Departmental By-laws-----------                                                                                                                                                                                                                                                     | Free”         |\n| 4. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                            |               |\n| “(b) Saccharin for all medicinal purposes, as prescribed by Departmental By-laws                                                                                                                                                                                                                                                        | Free”         |\n| 6. By omitting the whole of sub-item (a) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                            |               |\n| “(a) *Tobacco, hand-made strand:—                                                                                                                                                                                                                                                                                                       |               |\n| (1) In the manufacture of which all the tobacco leaf used is Australian grown per lb.                                                                                                                                                                                                                                                   | 10s.          |\n| (2) Otherwise-----------------------------------------per lb.                                                                                                                                                                                                                                                                           | 10s. 8d.      |\n| * 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.”                                                                                               |               |\n| By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                               |               |\n| “(b) Tobacco, manufactured, n.e.i.:—                                                                                                                                                                                                                                                                                                    |               |\n| (1) In the manufacture of which all the tobacco leaf used is Australian grown per lb.                                                                                                                                                                                                                                                   | 10s. 3d.      |\n| (2) Otherwise-----------------------------------------per lb.                                                                                                                                                                                                                                                                           | 10s. 11d.”    |\n| By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                               |               |\n| “(c) Tobacco, fine cut suitable for the manufacture of cigarettes:—                                                                                                                                                                                                                                                                     |               |\n| (1) In the manufacture of which all the tobacco leaf used is Australian-grown per lb.                                                                                                                                                                                                                                                   | 20s. 1d.      |\n| (2) Otherwise-----------------------------------------per lb.                                                                                                                                                                                                                                                                           | 20s. 9d.”     |\n| By omitting the whole of sub-item (d) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                               |               |\n| “(d) Tobacco, in the manufacture of which all the tobacco leaf used is Australian-grown, for consumption by Australian aborigines, as prescribed by Departmental By-laws per lb.                                                                                                                                                        | 6s. 11d.”     |\n| By omitting the whole of sub-item (e).                                                                                                                                                                                                                                                                                                  |               |\n| 7. By omitting the whole item and inserting in its stead the following item:—                                                                                                                                                                                                                                                           |               |\n| “7. Cigars—                                                                                                                                                                                                                                                                                                                             |               |\n| (a) *Hand-made---------------------------------------per lb.                                                                                                                                                                                                                                                                            | 11s. 7d.      |\n| * 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.                                                                                                                                                                            |               |\n| (b) Machine-made ------------------------------------- per lb.                                                                                                                                                                                                                                                                          | 12s. 7d.”     |\n| 8. By omitting the whole item and inserting in its stead the following item:—                                                                                                                                                                                                                                                           |               |\n| “8. Cigarettes, including the weight of the outer portion of each cigarette:—                                                                                                                                                                                                                                                           |               |\n| (a) †Hand-made---------------------------------------per lb.                                                                                                                                                                                                                                                                            | 20s. 6d.      |\n| † 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.                                                                                                                                                         |               |\n| (b) N.E.I--------------------------------------------per lb.                                                                                                                                                                                                                                                                            | 20s. 9d.”     |\n\n  \n\nThe Schedule—continued.\n\nExcise Duties—continued.\n\n| Articles.                                                                                                                                                                                                                                                                                                                                     | Rate of Duty. |\n| --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------- |\n| 10. By omitting the whole of sub-item (b) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                 |               |\n| “(b) Articles which are owned (prior to clearance for home consumption) by, and are for the personal or official use of—                                                                                                                                                                                                                      |               |\n| (1) the Governor-General or any member of his family-----------------                                                                                                                                                                                                                                                                         | Free          |\n| (2) a member of the staff of the Governor-General, provided that that member is not an Australian citizen                                                                                                                                                                                                                                     | Free”         |\n| By omitting the whole of sub-item (c) and inserting in its stead the following sub-item:—                                                                                                                                                                                                                                                     |               |\n| “(c) Articles which are owned (prior to clearance for home consumption) by, and are for the personal or official use of—                                                                                                                                                                                                                      |               |\n| (1) a State Governor or any member of his family---------------------                                                                                                                                                                                                                                                                         | Free          |\n| (2) a member of the staff of a State Governor, provided that that member is not an Australian citizen                                                                                                                                                                                                                                         | Free”         |\n| By adding a new sub-item (d) as follows:—                                                                                                                                                                                                                                                                                                     |               |\n| “(d) Articles which are owned (prior to clearance for home consumption) by, and are for the personal or official use of—                                                                                                                                                                                                                      |               |\n| (1) the diplomatic representative in the Commonwealth of any foreign country--                                                                                                                                                                                                                                                                | Free          |\n| (2) the High Commissioner in the Commonwealth of any part of the King’s dominions                                                                                                                                                                                                                                                             | Free          |\n| (3) the official representative (not being a High Commissioner) in the Commonwealth of a part of the King’s dominions, being a citizen of that part                                                                                                                                                                                           | Free          |\n| (4) a consular representative in the Commonwealth of any foreign country, provided that that consular representative is a citizen of the country he represents and is not otherwise engaged in any business, occupation or profession                                                                                                         | Free          |\n| (5) a Trade Commissioner in the Commonwealth of any British or foreign country, provided that that Trade Commissioner is a citizen of the country he represents and is not otherwise engaged in any business, occupation or profession                                                                                                        | Free          |\n| (6) a member of the staff of any person mentioned in paragraphs (1) to (5) (both inclusive) of this sub-item, provided that that member is a citizen of the country represented                                                                                                                                                               | Free          |\n| (7) a member of the family of any person mentioned in the preceding paragraphs of this sub-item                                                                                                                                                                                                                                               | Free          |\n| The Minister may determine that the application of this sub-item in relation to any country shall be conditional on that country granting freedom from excise duty to the representatives of the Commonwealth holding corresponding positions in that country, to their families, and to members of their staffs (being Australian citizens)” |               |\n| By adding a new sub-item (e) as follows:—                                                                                                                                                                                                                                                                                                     |               |\n| “(e) Articles which are owned (prior to clearance for home consumption) by and are for the official use of the representative in the Commonwealth of a British or foreign country, not being a citizen of the country represented, and declared as being for such official use, subject to the approval of the Minister                       | Free”         |\n| 12. By omitting the whole item and inserting in its stead the following item:—                                                                                                                                                                                                                                                                |               |\n| “12. Playing Cards---------------------------------------per dozen packs                                                                                                                                                                                                                                                                      | 10s.”         |\n| 14. By omitting the whole item (twice occurring) and inserting in its stead the following item:—                                                                                                                                                                                                                                              |               |\n| “14. Cigarette tubes, paper and papers—                                                                                                                                                                                                                                                                                                       |               |\n| For each 60 cigarette tubes------------------------------------                                                                                                                                                                                                                                                                               | 1¾d.          |\n| For each 60 cigarette papers or the equivalent of 60 cigarette papers---------                                                                                                                                                                                                                                                                | 1¾d.”         |\n| 15. By omitting the whole item and inserting in its stead the following item:—                                                                                                                                                                                                                                                                |               |\n| “15. Matches------------------------------------------per 8,640 matches                                                                                                                                                                                                                                                                       | 8s.”          |\n| 19. By omitting the whole item and inserting in its stead the following item:—                                                                                                                                                                                                                                                                |               |\n| “19. Valves for wireless telegraphy and telephony including rectifying valves each                                                                                                                                                                                                                                                            | 3s. 9d.”      |","sortOrder":0}],"analysis":{"summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"This Act remains squarely within the original purpose of the Principal Act — imposing and adjusting excise duties on domestically produced goods. While it updates rates across a wide range of products and expands the diplomatic exemption provisions (adding new sub-items for foreign representatives), these additions are consistent with the revenue and trade-regulation function the legislation has always served. The Act does not venture into any new regulatory domain; it is a standard periodic tariff adjustment instrument of the kind routinely enacted throughout the 1920s–1940s."},"complexity_factors":["Operates entirely by amendment — the Act has no standalone meaning without reference to the Principal Act (Excise Tariff 1921-1939) and its prior amendments, requiring readers to cross-reference multiple instruments","Backdating of duties to 19 February 1948 introduces a temporal complexity — two different operative dates (the deemed commencement and the assent date) must be tracked","Highly granular product definitions embedded directly in the schedule, e.g. precise distillation strength thresholds (40% and 45% over proof), maturation periods (not less than two years), and minimum blend ratios (not less than 25% pure spirit) for each spirit category","Multiple duty-rate tiers within single product categories — e.g. whisky has two sub-items (Australian Blended and Blended n.e.i.), and tobacco has separate rates for Australian-grown leaf vs. otherwise","Conditional excise exemptions for diplomatic and official personnel with nested eligibility criteria — up to 7 categories of person, citizenship conditions, reciprocity conditions, and ministerial discretion","Blend whisky sub-item (e)(2) contains multiple simultaneous percentage thresholds (not less than 25% malt spirit, not less than 15% Australian malt spirit, not more than 20% imported spirit)","Delegation of detail to subordinate instruments — 'Departmental By-laws' govern liqueurs, amylic alcohol, saccharin, and Aboriginal tobacco categories, meaning the full legal position cannot be determined from this Act alone","Removal of a prior sub-section of another Act (Excise Tariff (No. 2) 1948, s.1(4)) embedded within the citation section — an unusual structural feature that modifies a third instrument"],"plain_english_summary":"## Excise Tariff (No. 3) 1948 — Plain English Summary\n\nThis law **updates the tax rates** that Australian manufacturers must pay the government when producing certain goods domestically. These taxes are called **excise duties** (a tax charged on goods made *within* Australia, as opposed to customs duties which apply to imports).\n\n### What does it actually do?\n\nThis Act amends an earlier, broader excise law (the Excise Tariff 1921, as updated through the 1940s) by **replacing a large number of specific duty rates** with new ones. Think of it as a price-list update for excise taxes. The changes are backdated to **19 February 1948** — meaning producers were liable for the new rates from that earlier date, not just from when the Act passed.\n\n### Who is affected?\n\nThe law touches anyone in Australia who manufactures or holds stock of the following goods:\n\n- **Beer** — including ale, porter, and other fermented drinks (taxed per gallon based on alcohol content)\n- **Spirits** — including brandy, blended brandy, apple brandy, whisky (pure malt and blended), rum, blended rum, gin, and liqueurs (taxed per \"proof gallon,\" which is a standard measure of alcohol strength)\n- **Spirits used in hospitals** — exempted from duty entirely (free), as is spirit used to make medicines for public hospitals\n- **Industrial/chemical byproducts** — such as amylic alcohol and fusel oil (free)\n- **Tobacco products** — hand-made strand tobacco, manufactured tobacco, fine-cut cigarette tobacco, and a special category for tobacco grown from Australian leaf destined for Aboriginal Australians (all taxed per pound, with lower rates for all-Australian-leaf products)\n- **Cigars** — hand-made and machine-made (taxed per pound, with machine-made attracting a higher rate)\n- **Cigarettes** — hand-made and other (taxed per pound)\n- **Cigarette tubes and papers** — taxed per 60 units\n- **Saccharin** — free when used for medicinal purposes\n- **Playing cards** — taxed per dozen packs\n- **Matches** — taxed per 8,640 matches\n- **Wireless valves** (radio/electronic valves, including rectifying valves) — taxed per unit\n\n### What about exemptions?\n\nA notable section deals with **duty-free entitlements for diplomatic and official figures**, including:\n- The Governor-General and State Governors (and their families and non-Australian staff)\n- Foreign diplomatic representatives and High Commissioners\n- Consular and Trade Commissioners (if they are citizens of the country they represent and not otherwise in business)\n- Staff and family members of the above\n\nThe Minister can make these exemptions **reciprocal** — meaning if another country doesn't give the same treatment to Australian representatives, Australia can withdraw the exemption for that country's representatives.\n\n### Why does it matter?\n\nThis law is a routine but important piece of **revenue legislation** — it determines how much tax the Australian government collects from domestic producers of alcohol, tobacco, and other goods. The backdating of duties to February 1948 was a common practice to prevent producers from rushing to clear stock before new (often higher) rates took effect. The preference for **Australian-grown tobacco leaf** in the duty rates reflects a post-war policy of supporting domestic agriculture."},"issue_detection":{"absurdities":[{"type":"retroactive_impossibility","section":"Section 3 & Section 4 (Schedule Item 4(b))","severity":"high","reasoning":"A manufacturer holding goods on 19 February 1948 could not have known this Act would exist, let alone have paid the duties it imposes, because the Act did not receive Royal Assent until 27 April 1948. Section 4(b) explicitly catches pre-commencement goods still in the manufacturer's stock or under Customs/Excise control on that date. Compliance is impossible retroactively — you cannot pay a duty before the law imposing it exists. While Parliament can legislate retrospectively, this creates a genuine impossibility: duty is deemed 'not paid' on goods held before the Act passed, meaning affected manufacturers were technically non-compliant for over two months without any opportunity to comply.","confidence":0.92,"description":"The Act was assented to on 27 April 1948 but deems itself to have come into operation on 19 February 1948 — over two months earlier. Section 4(b) then imposes duties on goods already manufactured before that deemed commencement time that were still in stock or under supervision. This retroactively creates tax liability on goods that were lawfully manufactured and held before this Act existed."},{"type":"self_contradicting","section":"Schedule Item 6(a) — Definition of 'Hand-made Tobacco'","severity":"medium","reasoning":"The definition states all operations must be 'entirely carried on by hand without the aid of machine tools or machinery' but then carves out an exception for pressing machinery. If pressing machinery is permitted, then the pressing operation is NOT carried on by hand. The phrase 'entirely carried on by hand' is therefore false by the definition's own terms. This creates genuine ambiguity: does 'entirely by hand' mean 'entirely by hand except pressing,' or does the pressing carve-out implicitly redefine 'by hand' to include machine-assisted operations? The qualification undermines the core definition.","confidence":0.88,"description":"The definition of 'Hand-made Tobacco' excludes machinery 'other than that used in the pressing of the tobacco,' meaning pressing machines are permitted. However, it simultaneously requires that 'all operations are entirely carried on by hand.' Pressing with a machine is not carrying on an operation by hand — the definition directly contradicts itself."},{"type":"self_contradicting","section":"Schedule Item 7 — Definition of 'Hand-made Cigars'","severity":"low","reasoning":"The proviso that 'moulds may be used' sits in tension with the requirement that 'every operation is performed by hand.' Moulding is an operation in the manufacturing process; if moulds (i.e., mechanical forming devices) are permitted, then not every operation is performed purely by hand. The severity is low because moulds are passive tools rather than powered machinery, and courts would likely read 'by hand' contextually, but it is a genuine internal tension in the definition.","confidence":0.75,"description":"Hand-made Cigars are defined as cigars 'in the manufacture of which every operation is performed by hand, provided that moulds may be used.' A mould is a tool/device — using it is not performing an operation 'by hand' in the ordinary sense. The definition allows a non-hand operation while simultaneously requiring every operation to be performed by hand."},{"type":"other","section":"Schedule Item 2(l)(a) — Citrus Essential Oil Duty Reduction Proviso","severity":"low","reasoning":"The structure is internally consistent in that the minimum duty of 10s. caps the reduction. However, there is an oddity: the base rate of 12s. and the 6d. reduction means the minimum is hit at 4 additional ounces, yet there is no stated maximum quantity of essential oil. The provision silently becomes inoperative (in terms of duty reduction) beyond that point. This is a drafting inelegance rather than a true impossibility, but it creates confusion about legislative intent for manufacturers adding large quantities of essential oil.","confidence":0.65,"description":"The proviso states that for each additional ounce of essential oil added beyond the base 6 ounces per liquid gallon, the duty rate is reduced by sixpence per proof gallon, with a minimum duty of 10s. However, the base rate is already 12s., and the reduction is 6d. per additional ounce. A manufacturer would only need to add 4 additional ounces (total 10 oz) to hit the 10s. floor — but there is no cap on how much essential oil can be added, meaning adding more than 4 extra ounces gives no further duty benefit. The provision creates no upper bound and the reduction arithmetic could theoretically produce a duty below the stated minimum if not for the floor, but the floor itself is never explained or justified relative to the base rate."},{"type":"other","section":"Schedule Item 2(e)(2) — Blended Whisky N.E.I.","severity":"low","reasoning":"The interaction between the three percentage requirements is not mathematically impossible in all scenarios, but it is poorly drafted. If the imported spirit IS barley malt spirit (paid import duty), then 20% imported malt + 15% Australian malt = 35% total malt, easily exceeding the 25% threshold, making the overall 25% requirement redundant. If the imported spirit is NOT malt spirit, Australian malt spirit alone must exceed 25%, making the 15% minimum for Australian malt spirit redundant. Either way, one of the percentage conditions is always superfluous, suggesting drafting confusion about the intended policy outcome.","confidence":0.7,"description":"The definition requires the blended whisky to contain 'not less than 25 per cent. of pure barley malt spirit' overall AND 'not less than 15 per cent. of Australian pure barley malt spirit' AND 'not more than 20 per cent. of spirit upon which import duty has been paid.' These three constraints can create an impossible arithmetic scenario: if 20% is imported spirit and 15% must be Australian malt spirit, that accounts for 35% of defined components, but the overall malt spirit (Australian + potentially imported malt) must be at least 25%. If the imported spirit (up to 20%) is not barley malt spirit, then Australian malt spirit alone must satisfy the 25% threshold, making the 15% Australian malt requirement redundant and the 25% overall requirement the binding constraint."},{"type":"impossible_compliance","section":"Schedule Item 2(q) — Spirit for Public Hospitals","severity":"medium","reasoning":"A duty exemption that is 'subject to Regulations' with no regulations specified or made under this Act creates a situation where the exemption may be unclaimable. If no relevant regulations exist or have been made, the condition for the free rate cannot be satisfied. While regulations under the parent Excise Act 1901 may apply, this Act does not cross-reference them, creating genuine uncertainty for public hospitals seeking to claim the exemption.","confidence":0.62,"description":"Spirit is declared free of excise duty when used in Public Hospitals or in the manufacture of Medicinal Preparations for use in Public Hospitals, 'subject to Regulations.' No regulations are defined in this Act or referenced by name. This means the free duty concession is nominally available but practically conditional on regulations that may not exist, leaving the concession potentially inoperative."}],"contradictions":[{"severity":"medium","section_a":"Section 2","section_b":"Section 4","confidence":0.78,"description":"Section 2 imposes duties 'in accordance with the first-mentioned Schedule as amended by the last-mentioned Schedule,' referring to the amended Principal Act schedule. Section 4 separately and independently imposes duties 'specified in the Schedule to this Act' (i.e., the amending schedule itself). These are two different schedules — the Principal Act's schedule as amended, versus this Act's own schedule of amendments. It is unclear whether duties are imposed by the consolidated amended schedule (s.2) or by the amending schedule alone (s.4), potentially creating dual or uncertain bases of imposition."},{"severity":"medium","section_a":"Section 3","section_b":"Section 1(2) read with Section 1(3)","confidence":0.72,"description":"Section 3 deems this Act to have come into operation on 19 February 1948. Section 1(3) amends the Excise Tariff (No. 2) 1948 by omitting a sub-section of that earlier Act. If this Act is retrospectively operative from 19 February 1948, the amendment to the (No. 2) 1948 Act is also retrospectively operative from that date — but the (No. 2) 1948 Act itself may not have been in force on 19 February 1948, making it impossible to amend a provision of a non-yet-existing Act at the deemed date of commencement."},{"severity":"medium","section_a":"Schedule Item 6(a) — Hand-made Tobacco definition","section_b":"Schedule Item 8(a) — Hand-made Cigarettes definition","confidence":0.8,"description":"Hand-made Tobacco is defined as tobacco where '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' — pressing machinery is explicitly permitted. Hand-made Cigarettes are defined as cigarettes where 'the whole of the operations connected with the filling and completion of cigarettes shall be performed exclusively by hand' — no machinery exception whatsoever. Fine cut tobacco (Schedule Item 6(c)) is tobacco 'suitable for the manufacture of cigarettes.' A manufacturer using the permitted pressing machinery to produce fine cut tobacco classified as hand-made under Item 6(a) would then be making cigarettes with machine-processed tobacco, yet the cigarettes could not qualify as hand-made under Item 8(a) because a prior operation (pressing) used machinery. The two definitions use inconsistent standards for what constitutes 'hand-made' across a directly related production chain."},{"severity":"low","section_a":"Schedule Item 2(e)(1) — Australian Blended Whisky","section_b":"Schedule Item 2(e)(2) — Blended Whisky N.E.I.","confidence":0.68,"description":"Australian Blended Whisky (e)(1) requires 'not less than 25 per cent. of pure barley malt spirit' with no restriction on imported spirit content. Blended Whisky N.E.I. (e)(2) also requires 'not less than 25 per cent. of pure barley malt spirit' but adds that it must contain 'not less than 15 per cent. of Australian pure barley malt spirit' and 'not more than 20 per cent. of spirit upon which import duty has been paid.' Both categories attract identical duty of 54s. 6d. per proof gallon. The N.E.I. category is intended to catch whiskies that don't qualify as 'Australian' — yet it imposes the same duty rate, making the distinction financially meaningless. Furthermore, a whisky with 25% Australian malt spirit and 0% imported spirit would qualify as Australian Blended Whisky under (e)(1) but might also satisfy (e)(2), creating classification ambiguity for border-case products."},{"severity":"low","section_a":"Schedule Item 10(d)(3)","section_b":"Schedule Item 10(d)(5)","confidence":0.6,"description":"Item 10(d)(3) grants duty-free treatment to the official representative of a part of the King's dominions who is 'a citizen of that part.' Item 10(d)(5) grants duty-free treatment to a Trade Commissioner of any British country who 'is a citizen of the country he represents.' Both provisions require citizenship of the represented territory. However, the reciprocity condition at the end of sub-item (d) allows the Minister to make duty-free treatment conditional on reciprocity — but only for 'representatives of the Commonwealth holding corresponding positions.' A Trade Commissioner (item 5) and an official representative (item 3) may hold 'corresponding positions' ambiguously, creating uncertainty about which paragraphs are subject to the reciprocity condition and whether they overlap in their application to British dominion representatives."}]},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2118},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This legislation remains within the scope of excise taxation. While it introduces new diplomatic exemptions and updates specific rates, these are standard functions of a tariff amendment act. The core purpose—imposing duties on Australian-manufactured goods—has not expanded into new regulatory areas."},"complexity_factors":["Technical measurement units requiring conversion (proof gallons, avoirdupois ounces, standard time in ACT)","Complex nested definitions for spirits requiring specific distillation methods (pot-still), maturation periods (2 years minimum), and officer certification","Conditional multi-tier rates for tobacco based on origin (Australian-grown vs imported leaf)","Cross-references to Departmental By-laws for categories like liqueurs, amylic alcohol, and saccharin","Retrospective operation clause with specific timestamp (19 February 1948, 9:00am)","Diplomatic exemption provisions with citizenship pre-conditions and reciprocal agreements"],"plain_english_summary":"This law sets taxes (called **excise duties**) on goods manufactured in Australia, with changes backdated to take effect from 9:00am on 19 February 1948.\n\n**What it taxes:**\n\n*   **Alcohol:** Beer (4 shillings 7 pence per gallon) and spirits including brandy, whisky, rum, and gin. To get the standard tax rate, spirits must meet strict \"craft\" requirements—they must be distilled using traditional pot-stills, aged in wood for at least two years, and certified pure by government officers. Blended spirits must contain minimum amounts of these traditionally distilled components.\n*   **Tobacco:** Different rates apply for hand-made strand, manufactured tobacco, and fine-cut tobacco for cigarettes. Products made entirely from **Australian-grown tobacco leaf** get cheaper rates than those using imported leaf. There are also special lower rates for tobacco intended for Aboriginal consumption.\n*   **Other items:** Playing cards (10 shillings per dozen packs), cigarette papers and tubes (1¾ pence per 60), matches (8 shillings per 8,640 matches), and radio valves (3 shillings 9 pence each).\n\n**Who gets exemptions:**\nThe Governor-General, State Governors, foreign diplomats, High Commissioners, Trade Commissioners, and their staff/families can import goods for personal or official use **tax-free**, provided they meet citizenship requirements (generally, they must be citizens of the country they represent, not Australia).\n\n**How it works:**\nThis law amends the existing Excise Tariff 1921-1939 by replacing specific items in the tax schedule. Goods manufactured after the February 1948 date (or held in stock by manufacturers at that time) are subject to these new rates."}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-no-3-1948","history":"/api/acts/excise-tariff-no-3-1948/history","analysis":"/api/acts/excise-tariff-no-3-1948/analysis","conflicts":"/api/acts/excise-tariff-no-3-1948/conflicts","importantCases":"/api/acts/excise-tariff-no-3-1948/important-cases","documents":"/api/acts/excise-tariff-no-3-1948/documents"}}