Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1936. No. 99.

REGULATIONS UNDER THE EXCISE ACT 1901-1934.*

(Nineteenth Amendment.)

I, THE DEPUTY OF 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 twenty second day of July, 1936.

Deputy of the Governor-General.

By His Excellency’s Command,

for Minister of State for Trade and Customs.

_______

Amendment of Excise Regulations 1925. 

1. Regulation 76 of the Excise Regulations 1925 is amended by inserting after the words “Matches; Cigarette tubes, paper and papers” the words “Wireless valves.”

2. Regulation 177p of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“177p. Before a licence to manufacture is issued security to the satisfaction of the Collector shall be furnished by the applicant.”

3. Regulation 204 of the Excise Regulations 1925 is amended by inserting after the words “Matches; Cigarette tubes, paper and papers” the words “Wireless valves.”

4. After regulation 211 of the Excise Regulations 1925 the following regulations are inserted:—

“Wireless Valve Regulations

Application for Licences.

212. Applications for licences to manufacture wireless valves shall be in the form prescribed in Schedule VI. to the Act.

213. The drawings and particulars to accompany applications for licences shall be as follows:—

(a) The name and situation of the factory;

(b) A plan of the factory buildings and premises.

* Notified in the Commonwealth Gazette on , 1936.

  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 and 56.

3002.—10/7.7.1936—Price 3d.

Scale of Fees.

214. The fee payable by a manufacturer for a licence shall be Five pounds per annum. 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 fee shall be reduced proportionately.

215. In addition to the fee prescribed by the last preceding regulation, the manufacturer shall pay for the services of an officer, when required, the sum of Three shillings per hour or portion of an hour and the cost of conveyance of the officer to and from the factory.

Security to be Given.

216. Before a licence to manufacture is issued, approved security in the sum of Five hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Safe Custody of Goods.

217. Every manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all wireless valves manufactured in his factory on which Excise duty has not been paid.

Manufacturer’s Books.

218. Every manufacturer shall keep records, in a form approved by the Collector, in which he shall enter daily—

(a) the number of each type of wireless valve manufactured in the factory;

(b) the number of each type of wireless valve removed from the factory;

(c) the name and address of each person to whom wireless valves have been delivered;

(d) the number of wireless valves delivered to each such person;

(e) the amount of duty paid; and

(f) such other particulars as the Collector may require.

Manufacturer’s Returns.

219.—(1.) Every manufacturer shall furnish to the Collector a monthly return showing in regard to the calendar month covered by the return—

(a) the number of each type of wireless valve in the factory at the commencement of the month;

(b) the number of each type of wireless valve manufactured in the factory;

(c) the number of each type of wireless valve removed from the factory;

(d) the number of each type of wireless valve in the factory at the close of the last day of the month;

(e) the amount of duty paid; and

(f) such other particulars as the Collector may require.

(2.) Such return shall be made up to the close of the last day of each month and shall be verified by a declaration made by the manufacturer according to Form 22a and shall be lodged with the Collector within seven days after the end of each month.

Sizes and Marking of Packages.

220. All wireless valves manufactured in a factory shall be packed in the manner in which they are ordinarily sold retail and may be removed from the factory in packages containing such quantities as are approved by the Collector.

221.—(1.) Each wireless valve and each container in which a wireless valve is packed shall be marked, to the satisfaction of the Collector, to indicate clearly by whom and where the wireless valve was manufactured.

(2.) In lieu of the marking provided for in sub-regulation (1.) above each wireless valve and each container in which a wireless valve is packed may be marked with the factory and State numbers, to be allotted by the Collector, and the words ‘Made in Australia’. The factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle or a triangle, thus—

(3.) Each outer package in which wireless valves are removed from a factory shall be clearly marked with the name and address of the manufacturer of the wireless valves and the number of wireless valves contained therein.

(4.) Each wireless valve, each container in which a wireless valve is packed and each outer package in which wireless valves are removed from a factory may also be marked with any other additional marking approved by the Collector.

Checking of Stocks.

222. The Collector shall cause the stocks to be checked periodically.

Return of Wireless Valves to a Factory.

223.—(1.) Wireless valves which have not been taken out of the containers in which they were packed at the time of their original removal from a factory, may be returned to the factory, and may be re-issued and again removed from the factory without further payment of duty, provided satisfactory evidence is produced to show that duty was paid at the time of original removal from the factory.

(2.) Any wireless valves returned to a factory under the last preceding sub-regulation shall, until again removed, be kept in such part of the factory as an officer requires and separately from the rest of the wireless valves therein.

(3.) A separate account of any wireless valves returned and of any wireless valves re-issued under sub-regulation (1.) of this regulation shall be kept by the manufacturer. Daily entries shall be truly made by the manufacturer in the separate account which shall be

verified every month, or at such intervals as the Collector approves. The account shall, in respect of the re-issue of any wireless valves, contain all the particulars required to be shown in the manufacturer’s prescribed records as regards wireless valves on their original removal.

(4.) In the manufacturer’s records and monthly return, prescribed under regulations 218 and 219 of these Regulations, no entry shall be made or account taken of wireless valves returned to the factory under this regulation.”

 

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