Excise Regulations 1925 (Amendment) (Cth)
STATUTORY RULES.
REGULATIONS UNDER THE EXCISE ACT 1901-1923.
(First Amendment.)
I,
THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the
advice of the Federal Executive Council, do hereby make the following
Regulations under the
Dated this seventh day of December, 1928.
STONEHAVEN
Governor-General.
By His Excellency’s Command,
H. S. GULLETT
Minister of State for Trade and Customs.
Amendment of Excise Regulations 1925.
(Statutory Rules 1925, No. 181, as amended to this date.)
Regulation 95 of the Excise Regulations 1925 is cancelled and the following substituted:—
“When fortified Australian wine is distilled a rebate of Excise duty may be allowed, at the Excise rate of duty applicable to spirit for fortifying wine, on the spirit produced from such wine in excess of 26 per cent. of proof spirit. If the wine so distilled has been fortified in a licensed Customs manufacturing warehouse, a refund of the full amount of Excise duty on the added spirit may be allowed, provided that the wine is under Customs control from the time of its removal from the manufacturing warehouse until it is delivered to the distillery premises. The spirit produced from the wine shall be liable to duty on entry for home consumption at the Excise rate of duty applicable.”
By Authority: H. J. Green, Government Printer, Canberra.
2959.—Price 3d.
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