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Thursday, 1 September 1921


Senator PRATTEN (NEW SOUTH WALES) (1:36 AM) . - I move -

That the House of Representatives be requested to amend the item by leaving out the word "or" before " ad val.", and inserting " and " in lieu thereof, and by leaving out the words " whichever rate returns the higher duty."

The local manufacturer of perfumery contaming alcohol will be in a distinctly anomalous position if this amendment is not made, because, partly owing to the way in which during recent years the Excise duty upon the spirit used by him has been increased, imported perfumery will come in at a rate of duty which is actually lower than the Excise and other duty he is paying. I have the whole case set out in detail, but as it would take me a considerable time to state it, I ask the Minister if it is not a fact that the Department of Trade and Customs recognises this anomaly, and is willing- to have the amendment made. The effect would be that the local manufacturer of perfumery would pay Excise duty, say, 40s. a gallon, upon the spirit he uses, and the importer would also pay an import duty of 40s. per gallon upon the spirit in his perfumery. Both would thus start level in regard to the fixed rates of Excise and Customs duty paid by each, and then the ad valorem rate would apply to the imported article, and afford the local manufacturer a margin of protection to the extent of that rate.







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