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Thursday, 30 April 1936

Senator A J McLACHLAN (SOUTH AUSTRALIA) (Postmaster-General) . - A similar paragraph to the prefatory note now proposed, with the exception of the added words "Unless the tariff otherwise provides ", appeared as a preface to Division 6 of the tariff - metals and machinery. The practice observed by the department with regard to motive power, &c, not integral to machinery covered by Division 6, was to charge duty at the rates applicable to the motive power, and not as part of the machinery for which such motive power was intended. While this was the practice obtaining in connexion with Division 6, motive power for machinery falling under other divisions of the tariff, e.g., Division 11, kinematographs (item 320 b), Division 14, cameras (item 384), centrifuges (by-law item 418 f), was classifiable according to the same rates as the machinery. Thus, opposite principles were observed with regard to motive power for machinery, classified under different divisions of the tariff. The provision of the paragraph as a prefatory note to the whole tariff will remove this anomaly; The words "Unless the tariff otherwise provides " have been added in order to except any item in which it is provided that the motive power shall be admitted as part of a machine or machine tool, such as item 176 n, air compressors.

Prefatory note agreed to.

Division 1. - Ale, Spirits and Beverages.

Items 6 and 11 agreed to.

Division 2. - Tobacco and Manufactures Thereof.

Item 19 (Tobacco, unmanufactured).

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