Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1929. No. 92.

________

REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Third 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-third day of August, 1929.

STONEHAVEN

Governor-General.

By His Excellency’s Command,

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 word “Beer,” the word “Petrol.”

2. After Regulation 160 of the Excise Regulations the following regulations are inserted:—

“Petrol Regulations.

161. In these Regulations, “petrol” includes benzine, benzol, benzoline, gasoline, naphtha, pentane and any petroleum, shale or coal tar distillate having a flash point of under 73 degrees Fahrenheit when tested in an Abel-Pensky closed test apparatus.

Applications for Licences.

162. Applications for licences to manufacture petrol shall be in the form prescribed in Schedule VI. of the Act.

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

(a) The name and situation of the factory;

(b) A ground plan of the buildings and premises and a description of the plant; and

(c) The estimated quantity of petrol to be manufactured in the factory during the next succeeding twelve months.

Scale of Fees.

164. The fee payable by a manufacturer for a licence shall be One pound per annum.

165. The manufacturer shall, in addition, 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 conveyance of the officer to and from the factory.

Security to be given.

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

Manufacturer to provide Storage Accommodation.

167. Every Manufacturer shall provide on the premises secure storage accommodation (by tank or as otherwise approved by the Collector) in which shall be stored immediately after production all petrol manufactured in the factory. Every outlet or exit for petrol from such storage accommodation shall be fitted with approved fastenings and shall be secured by an approved lock provided by the manufacturer the key of which shall be kept by him and by a lock supplied by the Collector at the expense of the manufacturer the key of which shall be kept by an officer so that both keys will be required to open the outlet or exit. The manufacturerer shall provide such fastenings and locks as are required by the Collector at any other point on the premises.

Manufacturers’ Books.

168. Every manufacturer shall keep a book in a form approved by the Comptroller-General in which he shall enter daily—

(a) the quantity and place whence received of each kind of material received into the factory from which petrol can be made or produced;

(b) the quantity in gallons of all petrol made or produced in the factory;

(c) the quantity in gallons or in any other unit of quantity approved by the Collector of any products other than petrol which result from the operations of the manufacturer;

(d) the total quantity in gallons of all petrol removed from the factory and the description and contents in gallons of each individual container; and

(e) the amount of duty paid.

Manufacturers’ Return.

169.(1) Every manufacturer shall furnish to the Collector in a form approved by the Comptroller-General a monthly return showing in regard to the month covered by the return—

(a) the quantity in the factory at the commencement of the month of each kind of material from which petrol can be made or produced;

(b) the quantity of each kind of material received into the factory from which petrol can be made or produced;

(c) the quantity of each kind of material used in the manufacture of petrol;

(d) the quantity in the factory at the close of the day ending the month for which the return is made of material from which petrol can be made or produced;

(e) the quantity in gallons of petrol in the factory at the commencement of the month;

(f) the quantity in gallons of all petrol manufactured in the factory;

(g) the quantity in gallons of all petrol removed from the factory;

(h) the quantity of petrol lost by evaporation or from other causes (as approved by the Collector) during the month;

(i) the quantity in gallons of petrol in the factory at the close of the day ending the month for which the return is made; and

(j) the quantity of petrol upon which duty was paid during the month and the amount of such duty.

(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.

Size and Description of Containers.

170. Petrol may be removed from the factory in containers or portable tanks of such description, size or weight as is approved by the Collector.

Marking of Packages.

171. Except when by authority petrol is removed from the factory in portable tanks, the manufacturer shall before petrol is removed from the factory, mark upon any outside package containing such petrol manufactured or produced by him, his name and the place of manufacture or the distinctive brand of the article.

Manufacturer to give notice of removal of Petrol.

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

Taking of Samples.

173. An officer may take samples of any material in the factory and if in any factory a deficiency of petrol appears on the production being checked by an officer as against the petrol content as ascertained by analysis of the material, the manufacturer shall pay the duty on the deficiency unless it is accounted for to the satisfaction of the Collector.

Marking of Containers.

174. Every container of petrol in the factory shall be marked with the capacity and or actual content thereof as approved by the Collector.

Checking of Stocks.

175. At any factory where a supervising officer is not permanently stationed the Collector shall cause the stocks to be checked periodically.”

3.Regulation 204 of the Excise Regulations is amended by inserting at the foot of the first column the words “Home Consumption” and at the foot of the second column the word “Petrol” and at the foot of the third column the figures “32”.

4.The Schedule to the Regulations is amended by inserting, after Form 22, the following Form:—

“Form 22a.

Australian Excise.

Reg. 168

DECLARATION VERIFYING RETURN BY PETROL MANUFACTURER.

I declare that the foregoing entries relating to the month ended..........................are true and correct in every particular and that no matter or thing required to be stated has been omitted therefrom.

Manufacturer.

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

J.P. or Officer.”

5.The Schedule to the Regulations is amended by inserting after Form 31 the following Form:—

Form 32.

Australian Excise.

Reg. No. 204.

Home Consumption Entry.

PETROL.

State of Factory  Place.

In  19 .

Licensee

Date.

Warrant No.

Particulars.

Agent.

Public Account.

Trust Account.

Received from the sum of in respect of

Cashier.

Marks.

Nos.

Number of Packages.

Description of goods.

Gallons.

Value.

Rate of Duty.

Amount of Duty.

£

s.

d.

£

s.

d.

£

s.

d.

Totals.....................................

Total number of packages (in words).......................................

Total amount of duty (in words).............................................

Collector.

         

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