§ 32. Sir NICHOLAS GRATTAN-DOYLEasked the Secretary to the Overseas Trade Department what duties are imposed upon motor cars, and parts thereof imported into Australia, respectively, of British and of foreign manufacture?
§ Mr. HACKINGDuties on motor cars imported into Australia are not levied on the complete vehicles, but at varying rates on the chassis, body, tyres, lamps and other components and accessories. The reply to my hon. Friend's question, therefore, involves a detailed statement which, with his permission, I will circulate in the OFFICIAL REPORT.
§ Following is the statement:
17| Item. | Tariff Heading. | British Preferential Tariff. | General Tariff. |
| Battery | 180 (C). Storage Batteries suitable for use in motor cars otherwise than for propulsion purposes. | 40% ad valorem | 60% ad valorem. |
| Sparking Plugs | 178 (d). Motive Power Machinery and Appliances (except Electric not elsewhere included). | 45% ad valorem. | 60% ad valorem. |
| Lamps (head, side, tail or inspection). | 206 (A). Lamps and Lanterns not elsewhere included, or | 25% ad valorem. | 35% ad valorem. |
| 242 (E.2). Headlights for Motor Cars | 2s. each or 25% ad valorem. | 3s. each or 40% ad valorem. | |
| (whichever rate returns the higher duty). | |||
| Horn | 352 (C). Horns, Warning Devices not elsewhere included. | Free | 25% ad valorem. |
| Speedometers | 351 (B). Speedometers | Free | 5% ad valorem. |
| Pump | 352 (A.2). Inflators of all kinds for pneumatic tyres, inflator clips and connections. | Free | 25% ad valorem. |
| Generators, when for lighting only. | 179 (D) 1.A. Dynamo Electric Machines up to and including 75 k.w. | 45% ad valorem. | 60% ad valorem. |
| Canopy, top or hood; | 359 (F). Vehicles parts, not elsewhere included, including Undergear (inclusive of Axles, Springs and Arms) Axles not elsewhere included, Springs, Hoods, Wheels not elsewhere included, and Bodies not elsewhere included. | 40% ad valorem. | 55% ad valorem. |
| Windshield, when not imported with bodies having fixed or movable canopy tops; | |||
| Floor and toe boards, when chassis only is imported; | |||
| Tyre repair kit, Covers for lamps, for spare wheel (i.e. protection from weather) or for cushions and upholstery. |
§ Other components and accessories except so far as they are included under the definitions for body and chassis, have also to be separately declared, and pay duty under the appropriate tariff headings.
§ Detailed definitions are laid down as to the meaning of the terms body, unassembled chassis, assembled chassis, the basis of valuation, for duty, and the conditions to be satisfied for the grant of preferential tariff rates.
§ The rates shown also apply to parts imported separately except so far as special customs treatment is accorded to certain specified materials, parts, etc., imported for use in the manufacture of chassis, and motor cars in Australia.