Excise Regulations 1925 (Amendment) (Cth)

STATUTORYRULES.

1929. No. 97.

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REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Fourth 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 Regulation under the Excise Act 1901-1923 to come into operation forthwith.

Dated this fifth day of September, 1929.

Governor-General.

By His Excellency’s Command,

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.)

After Regulation 95 of the Excise Regulations 1925 the following regulation is inserted:—

“95a. When lees of wine which have been recovered from sweet wine fortified in a warehouse licensed under the Customs Act 1901-1925 are distilled a remission or rebate of duty may be allowed at the Excise rate of duty applicable to the spirit used for fortifying the wine on the spirit produced from such lees of wine in excess of 15 per cent. of proof spirit. The spirit so produced shall be liable to duty on entry for home consumption at the rate of the Excise rate of duty applicable.”

 

By Authority: H. J. Green, Government Printer, Canberra.