Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1932. No. 51

REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Ninth Amendment.)

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 1901-1923 to come into operation forthwith.

Dated this twenty fifth day of May, 1932.

(Sgd.) ISAAC A. ISAACS.

Governor-General.

By His Excellency’s Command,

(Sgd.) H. S. GULLETT

Minister of State for Trade and Customs.

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Amendment of Excise Regulations 1925.

(Statutory Rules 1925, No. 181, as amended to this date.)

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

2. After Regulation 177k of the Excise Regulations the following regulations are inserted:—

“Matches.

177l. Applications for licences to manufacture matches shall be in accordance with the form prescribed in Schedule VI. to the Act.

177m. 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;

(c) The quantity of matches which the factory is capable of producing per month.

177n. The fee payable by a manufacturer for a licence shall be Five pounds per annum.

177o. 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 the officer’s conveyance to and from the factory.

177p. Before a licence to manufacture is issued, approved security in the sum of Five hundred pounds for compliance with the Act and the Regulations shall be furnished by the applicant.

177q. Every manufacturer shall provide in such manner as the Collector directs for the safe custody of all matches manufactured in his factory on which Excise duty has not been paid.

1578.—Price 3d.

 

177r. Every manufacturer shall keep a book in a form approved by the Collector in which he shall enter daily—

(a) the quantity of each type of match manufactured in the factory;

(b) the quantity of each type of match removed from the factory; and

(c) the amount of duty paid.

177s.—(1.) Every manufacturer shall furnish to the Collector a monthly return showing in respect of the calendar month covered by the return—

(a) the quantity of each type of match in the factory at the commencement of the month;

(b) the quantity of each type of match manufactured in the factory;

(c) the quantity of each type of match removed from the factory;

(d) the quantity of each type of match in the factory at the close of the last day of the month; and

(e) the amount of duty paid.

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

177t. All matches 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 and marked in such manner as may be approved by the Collector.

177u. Every manufacturer at whose factory a supervising officer is not permanently stationed shall, before removing matches from his factory, give at least twenty-four hours notice in writing to the Collector of the time when he intends to remove matches, but a standing notice may be given that removals will take place at certain specified times.

177v. At any factory at which a supervising officer is not permanently stationed the Collector shall cause the stocks to be checked periodically.

Cigarette Tubes, Paper and Papers.

177w. Regulations 177l to 177v (inclusive) of these Regulations shall apply, mutatis mutandis, to the manufacture of cigarette tubes, paper and papers.

177x. Every manufacturer shall keep such records and furnish to the Collector such information in regard to paper received into his factory for the manufacture of cigarette tubes, paper and papers as the Collector from time to time requires.”

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

 

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