Excise Regulations 1925 (Amendment) (Cth)

Case
No judgment structure available for this case.

STATUTORY RULES.

1939. No..

REGULATIONS UNDER THE EXCISE ACT 1901-1934.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1934.

Dated this Sixth day of December, 1939.

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

Amendments of the Excise Regulations 1925.

Commencement.

1.—(1.) Regulations 4 and 6 of those Regulations shall be deemed to have come into operation on the first day of January, 1938.

(2.) Regulation 3 of these Regulations shall come into operation on the day on which these Regulations are notified in the Gazette.

(3.) Regulations 2 and 5 of these Regulations shall come into operation on the first day of January, 1940.

2. Regulation 6 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

Producer’s return.

“6. Every producer shall, not later than the fifteenth day of January in each year, furnish to the Collector a return and declaration in accordance with Form 2, with respect to his operations during the twelve months ended on the thirty-first day of December immediately preceding.”.

Delivery of good free of duty.

3. Regulation 21 of Excise Regulations 1925 is amended by omitting all the words from and including the words “Cigarette paper” and insert in their stead the following words:—

“Cigarette Paper;

Lico;

Liquorice;

Material for tipping cigarettes, which is of a class or kind not commercially produced or manufactured in the Commonwealth;

Petroleum Jelly;

Refined Petroleum Oil;

Saccharine; and

Spice”.

Repeal of regs. 127-141.

4. Regulations 127 to 141 (inclusive) of the Excise Regulations 1925, and the heading thereto, are repealed.

* Notified in the Commonwealth Gazette on, 1939.

  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 and 121.

269.—20/15.11.1939.—Price 3d.

Form 2.

5. Form 2 in the Schedule to the Excise Regulations 1925 is repealed and the following Form inserted in its stead:—

Reg 6. “Form 2.

AUSTRALIAN EXCISE.

Tobacco Producer’s Return for Twelve Months ended 31st December, 19

Note.—This return is to be furnished to the Collector of Customs at ……………………..Failure to furnish this return not later than 15th January, 19…. renders the producer liable to a penalty not exceeding Twenty pounds.

Surname.  Christian Names.

Name of Producer …………………………………………………………………………………

Postal Address ……………………………………………………………………………………..

The total area from which tobacco leaf was harvested by me during the twelve months ended 31st December, 19… was:—

Acres. Roods. Perches. Where Situated. Registered Departmental No.

……… ……… ………… ………………… ……………………………………

Cured Leaf—

lb.

(a) On hand at 1st January, 19………………………………………………..

……………..

Obtained from crop harvested since 1st January, 19................................

……………..

Returned as unsaleable or for any other reason (give particulars on a separate sheet)

……………..

Total (a)................................................................................

……………..

(b)Total quantity sold or removed for sale between 1st January, 19… and 31st December, 19… as shown below...................................................................................

……………..

Balance on hand 1st January, 19…; this leaf is stored at………… .........

……………..

Total (b)................................................................................

……………..

Particulars of Sales and Removals for Sale.

Date.

Quantity.

Name and address of dealer or manufacturer to whom sold or delivered.

* Delete this paragraph if totals agree.

*The difference of ………………lb. between the totals (a) and (b) above is accounted for as follows:—…………………………………………………………………………………………………………………………………………………………………………………………………………………………

I hereby declare that this return is a true statement of the particulars mentioned therein for the twelve months ended on the 31st December, 19….

……………………………………….

(Signature of Producer.)

Declared before me at ……………………………..…….this …………………… day of …………………….19 ……..

…………………………………………………….

(Signature of person taking declaration.)

(This declaration may be made before a J.P., Commissioner of Declarations, Officer of Customs, Postmaster or Electoral Officer.)

 

The area which I have planted or propose to plant with tobacco which will be harvested during the year 19…… is………………………………acres situated at………………………………

………………………………………

(Signature of Producer.)”.

Repeal of Forms 15-18.

6. Forms 15 to 18 (inclusive) in the Schedule to the Excise Regulations 1925 are repealed.

 

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

Actions
Download as PDF Download as Word Document


Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0