Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1943. No. 140.

REGULATION UNDER THE EXCISE ACT 1901-1942.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Excise Act 1901-1942.

Dated this twentieth day of May, 1943.

 

Deputy of the Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

 

Amendment of the Excise Regulations 1925.

After regulation 11 of the Excise Regulations 1925 the following regulation is inserted:—

Licence Fees.

“11a.—(1.) The annual fees for licences shall, except where a lesser licence is surrendered for a larger licence, be as follows —

For every factory wherein the weight of tobacco, cigars, cigarettes, and snuff or any of them proposed to be manufactured in one year, shall in the aggregate—

£
(a) Not exceed 5,000 lb........................................................................	5
(b) Exceed 5,000 lb. but not 10,000 lb...................................................	10
(c) Exceed 10,000 lb. but not 20,000 lb.................................................	20
(d) Exceed 20,000 lb. but not 50,000 lb.................................................	50
(e) Exceed 50,000 lb. but not 100,000 lb...............................................	100
(f) Exceed 100,000 lb. but not 200,000 lb..............................................	150
(g) Exceed 200,000 lb. but not 350,000 lb.............................................	250
(h) Exceed 350,000 lb. but not 500,000 lb.............................................	350
(i) Exceed 500,000 lb. but not 1,000,000 lb...........................................	500
(j) Exceed 1,000,000 lb. -- for the first 1,000,000 lb. £500, and for each additional 1,000,000 lb. or part thereof £100.

* Notified in the Commonwealth Gazette on , 1943.

  Statutory Rules 1925, No. 181, as amended by Statutory Rules 1926, No. 70: 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos 26, 56 and 99; 1939, Nos. 5, 39, 60, 121, and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; and 1943, No. 22.

1831.—Price 3d. 25/23.3.1943.

 

“(2.) The fee shall be computed as from the first day of January to the thirty-first day of December and when, by reason of the time of the granting of the licence, it will not continue for a full year, the amount of the fee shall be reduced proportionately.

“(3.) Where a lesser licence is surrendered for a larger licence, the amount to be paid for the larger licence shall be an amount ascertained by deducting, from the fee which would have been payable if the licence were a licence to which sub-regulation (1.) of this regulation applies, the amount actually paid in cash for the lesser licence and for any previous lesser licence surrendered during the same year, and adding thereto an amount equal to the amount of the credit referred to in section 23 of the Act.”.

 

By Authority: L. F. Johnston; Commonwealth Government Printer, Canberra.