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Thursday, 1 September 1921


Senator VARDON (South Australia) (1:47 AM) . - Under this item is included eau de cologne. I have been informed that upon imported 2¼-oz. bottles the charges, c.i.f. and e., amount to 35 per cent., while the duty at the rate of 50s. per gallon is equivalent to 72½ per cent., making a. total of 107½ per cent. Upon a 36-oz. bottle of eau de cologne the charges, c.i.f. and e., are 45 per cent., while the duty, at the rate of 50s. per gallon, is equivalent to 312½ per cent., making a total of 357½ per cent. The actual duty paid ranges from 72½ per cent, to 312½ per cent., in accordance with the liquid contents of the bottle. Imported eau de cologne pays duty on the liquid contents of each bottle, whereas the local manufacturer has tha advantage of coming under the following provision of the Excise Tariff schedule: -

Spirits for manufacture from Australian products exclusively of scents, toilet preparations, &c, subject to regulations, per gallon, 20s. ; and on and after 17th September, 1920, from 17s. to 23s. per liquid gallon.

For manufacturing purposes this spirit is beaten down to 50 per cent. Thus the local manufacturer pays from. 8s. 6d. to 11s. 6d. per gallon - that is to aay, half the rates imposed.


Senator Pearce - That is so. The intention of the item under discussion is to impose a duty on imported spirits. Why should foreign-made eau de cologne escape while eau de cologne made in Australia must pay the Excise? In connexionwith the particulars supplied to and given by Senator Vardon, the duty is calculated as if imported eau de cologne had paid the Excise duty ; but such is not the case.







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