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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This 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).
This 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.
The law touches anyone in Australia who manufactures or holds stock of the following goods:
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Direct links to the current provisions in Excise Tariff (No. 3) 1948.
Zoe has indexed the source text for search and analysis. Use the official register for the original document and download formats.
View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
A notable section deals with duty-free entitlements for diplomatic and official figures, including:
The 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.
This 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.