Green’s Dictionary of Slang

here’s looking up your kilt(s)! excl.

(orig. Aus.) a facetious toast.

1941		Baker Popular Dict. Aus. Sl. 44: LOOKING UP YOUR KILTS! HERE’S: A facetious toast.
1955		N. Pulliam I Travelled a Lonely Land (1957) 65: Well, here’s looking up your kilt.
1968		K. Topkins Passing Go 152: Called a Mauna Loa [...] Dark rum, pineapple juice, grenadine and saki. Here’s looking up your kilt.
1972		B. Wannan Folklore of the Aus. Pub 130: Toasts Popular in Australian Bars [...] Here’s lead in your pencil ! Here’s looking up your kilt! Here’s luck! Here’s mud in your eye!
1979		T. Alibrandi Killshot 118: ‘Here’s looking up your kilt.’ ‘Thank you,’ she answered, giving him just enough smile so her teeth showed.
1985		C. Gerson Vancouver Short Stories 154: Well, said the Dong, here’s looking up your kilt. Yeah, added Knuckle, with a cold stethoscope. Pete took a big gulp.
1999		E. Shale (ed.) Inside Out 174: Cheers big ears and here’s looking up your kilt.
2003		McGill Reed Dict. of N.Z. Sl. 101: Here’s looking up your kilt A popular toast. ANZ.
2014		P. Acland et al. (eds) Voyageur Classic Canadian Fiction [ebook] ‘Well, here's looking up your kilt, Frenchy!’ He upended the bottle, and allowed its contents to roll down his throat.
2014		L. Shepheard Black McIntosh to Gold [ebook] [He] lifted his cup of tea for a toast. ‘Here's tae looking up your kilt’.