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Wednesday, 23 November 1927

Senator CRAWFORD (QUEENSLAND) (Honorary Minister) - The answers to the honorable senator's questions are as follow : -

1.   Ammonium phosphate (Di-Ammon. Phos.) has been gazetted under section 139 of the Customs Act as a substitute for sulphate ' or ammonia, and is consequently liable to the rate of duty applicable to sulphate of ammonia under Tariff item 27.1.

2.   The rate of duty chargeable is 15 per cent. (British Preferential Tariff) or 25 per cent. (General Tariff) according to origin. The Customs Act provides that if goods are imported which in the opinion of the Minister are a substitute for dutiable goods, the same duty may be charged on such substitutes as is' imposed on the goods themselves. Di-Ammon. Phos. is reported after analytical examination as being a competitor with Australian sulphate of ammonia, and it has therefore been gazetted as a substitute for sulphate of ammonia and is now chargeable with the same duty as that upon the last mentioned commodity.

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