Excise Regulations 1925 (Amendment) (Cth)

STATUTORY RULES.

1948. No. 36.

REGULATIONS UNDER THE EXCISE ACT 1901-1947.*

 

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 1901-1947.

Dated this  day of  , 1948.

W.J. McKELL

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

Amendments of the Excise Regulations 1925.

1. After regulation 125 of the Excise Regulations 1925 the following regulations are inserted :—

“ Spirit for use in the Manufacture of Medicinal Preparations for Use in Public Hospitals.

Spirit may be Used and Delivered.

“ 125a. Australian rectified spirit and Australian absolute alcohol used in the manufacture of medicinal preparations for use in public hospitals may, subject to these regulations, be delivered under Excise Tariff Item 2 (q).

Record to be Kept.

“ 125b. A person who uses Australian rectified spirit or Australian absolute alcohol in the manufacture of medicinal preparations for use in public hospitals shall keep a record in accordance with Form 46.

Medicinal preparations may be Delivered to a Public Hospital, State Drug Depot or Similar Institution or Principal Public Hospital.

“ 125c. the medicinal preparations referred to in regulation 125a of these Regulations may be delivered to a public hospital for use in that hospital or to a State drug depot or similar institution or the principal public hospital in each State for distribution to public hospitals provided that the chief executive official of that depot, institution or principal public hospital furnishes security, to the satisfaction of the Collector, in accordance with Form 47.

* Notified in the Commonwealth Gazette on  , 1948.

  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, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; 1943, Nos. 22 and 140; 1944, No. 173; 1945, No. 103; 1946, No. 89; and 1947, Nos. 28 and 85.

7730.—Price 8d.  11/22.1.1948.

Application.

“ 125d. Before medicinal preparations may be delivered to a public hospital, principal public hospital or State drug depot or similar institution, the chief executive official of the hospital, depot or institution shall make application in writing to the Collector for the delivery of the preparations.

“ 125e. The chief executive official of any public hospital, principal public hospital or State drug depot or similar institution shall forward a receipt to the manufacturer or distributor for the full quantities of medicinal preparations received in pursuance, of regulation 125c of these Regulations.

“ 125f. All receipts issued in accordance with the last preceding regulation shall be kept by the manufacturer or distributor for a period of not less than twelve months and be made available for inspection by an officer.

Book to be Kept.

“ 125g. A book shall be kept by a responsible official of each State drug depot or similar institution or principal public hospital showing particulars of all medicinal preparations received in pursuance of regulation 125c of these Regulations and the manner of disposal of those medicinal preparations.”.

2. Regulation 204 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“ Forms of Entries and Despatch Note.

204. Entries and Despatch Note for Excisable goods shall be according to the forms hereunder specified:—

Purpose of Form.	Character of Goods.	Number of Form.
Home Consumption.............................	Tobacco, cigars, cigarettes and snuff	31
” ”	Spirits, excluding spirits cleared ex distilleries and Manufacturing Warehouses.	31a
” ”	All other excisable goods	32
Removal Interstate for warehousing or for clearance for home consumption....................	All excisable goods	33
Removal within a State........................	” ” ”	34
Exportation beyond the Commonwealth or removal coastwise or inland for exportation beyond the Commonwealth..............................	” ” ”	34a
Despatch note.....................................	” ” ”	35 ”.

3. The Schedule to the Excise Regulations 1925 is amended by omitting Forms 31, 32, 33, 34 and 35 and inserting in their stead the following forms:—

“ Reg. No. 204. No.

Form 31.

AUSTRALIAN EXCISE.

Home Consumption Entry.

TOBACCO, CIGARS, CIGARETTES, SNUFF.

State of Place

Ex Date 19

Signature (Owner or Agent.)

 

Date.

Warrant Number.

Particulars.

Agent.

Public Account.

Trust, Account.

Received from The sum of

In respect of

Cashier.

Requisition Number.

Marks.

Number of Packages.

Description of Goods.

Weight.

Tariff Item.

Rate of Duty.

Amount of Duty.

£

s.

d.

Total £

Total number of packages (in words)

Total amount of duty (in words) Collector.

“ Reg. No. 204. No.

Form 31a.

australian excise.

Home Consumption Entry.

SPIRITS.

(Excluding Spirits cleared ex Distilleries.)

and Manufacturing Warehouses. 

 

State of Place

Ex Date 19

Signature (Owner or Agent.)

Date.

Warrant Number.

Particulars.

Agent.

Public Account.

Trust Account.

Received from The sum of

In respect of

Cashier.

Vessels and Cases.

Strength.

Brand

No.

Description of Vessel.

Material from which made.

Description of Spirit.

Liquid Gallons.

By Hydrometer.

Obscuration.

Actual Strength.

Proof Gallons.

Rate of Duty at Proof.

Duty.

£

s.

d.

Total £

Total number of packages (in words)

Total amount of duty (in words) Collector.

“ Reg. No. 204. No.

Form 32.

australian excise.

Home Consumption Entry.

State of Place

Ex Date 19

Signature (Owner or Agent.)

Date.

Warrant Number.

Particulars.

Agent.

Public Account.

Trust Account.

Received from The sum of

In respect of

Cashier.

Marks.

Nos.

Number of Packages.

Description of Goods.

Gallons or Quantity or Weight.

Tariff Item.

Rate of Duty.

Amount of Duty.

£

s.

d.

Total £

Total number of packages (in words)

Total amount of duty (in words) Collector.

“ Reg. No. 204. No.

Form 33.

australian excise.

Entry for Removal Interstate Coastwise or Inland for Warehousing or for Clearance for Home Consumption.

State of	Place
Date	19

 

Ex *per Ship Railway Licensed Carriage No. Aircraft for

Owner

Signature (Owner or Agent.)

 

Marks. Numbers. Description of Goods. Tariff Item. Gallons, Quantity or Weight.

* Strike out whichever inapplicable.

Collector.

Note.—The details provided for on the back hereof are to be inserted when appropriate and the necessary receipts and certificates signed by the proper persons.

Re-gauged or re-weighed and delivered the undermentioned goods to the at  o’clock this 19

RE-GAUGE.

Strength.
Mark.	No.	Bung.	Wet.	Full.	Ullage.	Tem­perature.	Indication.	O.P.	U.P.	Obs..	Loss in Liquid Gallons.

RE-WEIGH.

Mark.	No.	Number of Packages.	Weight Per Package.			Total Net Weight.	Loss.
			Gross.	Tare.	Net.

Locker

19 .

Received the above-mentioned goods—

Chief Officer of Ship (or) Railway Officer.

19 .

The above-mentioned goods shipped (or) forwarded by rail—

Examining Officer.

Railway Officer.

“ Reg. No. 204. No.

Form 34.

australian excise.

Entry—Removal within a State.

State of Place Date 19

 

Ex *per Ship Railway Licensed Carriage No. Aircraft for

Owner

Signature (Owner or Agent.)

Marks. Numbers. Description of Goods. Tariff Item. Gallons, Quantity or Weight.

* Strike out whichever inapplicable.

Collector.

Note.—The details provided for on the back hereof are to the inserted when appropriate and the necessary receipts and certificates signed by the proper persons.

LOCAL REMOVAL.

Re-ganged or re-weighed and forwarded the undermentioned goods to the Locker at warehouse, this day of 19 .

RE-GAUGE.

Strength.
Marks.	Nos.	Bung.	Wet.	Full.	Ullage.	Temperature.	Indication.	O.P.	U.P.	Obs.	Loss in Liquid Gallons.

RE-WEIGH.

Mark.	Nos.	Number of Packages	Weight Per Package.			Total Net Weight.	Loss.
			Gross.	Tare.	Net.

Locker.

Received the above-mentioned goods—Total quantity

Locker.

19 .

“ Reg. No. 204. No.

Form 34a.

australian excise.

Entry for Exportation beyond the Commonwealth or for Removal Coastwise or Inland for Exportation beyond the Commonwealth.

State of Place Date 19

 

Ex *per Ship Railway Licensed Carriage No. Aircraft for

Owner

Signature (Owner or Agent.)

* Strike out whichever inapplicable.

Marks. Nos. Description of Goods. Gallons, Quantity or Weight. Final Destination of Goods. Export Value In Australian Currency.

Collector.

I declare that—

(1) I am (the agent duly authorized by ) the owner of the goods included in this entry and contained in the packages therein referred to ;

(2) I enter such goods as of the value of the description and quantities set forth and for exportation or removal coastwise or inland for exportation ;

(3) the particulars given herein are in every respect true and correct ;

(4) to the best of my knowledge and belief no goods, the particulars of which are not accurately set out herein, are contained in any package specified in this entry.

Witness my hand this day of 19 .

Declared before me this day of 19 .

(Owner or Agent.)

(Collector.)

Re-gauged or re-weighed and delivered the undermentioned goods to the at  o’clock this 19

RE-GAUGE.

Mark.	No.	Bung.	Wet.	Full.	Ullage.	Temperature.	Indication,	Strength.
								O.P.	U.P.	Obs.	Loss in Liquid Gallons.

RE-WEIGH.

Mark.	No.	Number of Packages.	Weight Per Package			Total Net Weight.	Loss.
			Gross.	Tare.	Net.

Locker.

19 .

Received the above-mentioned goods—

Chief Officer of Ship (or) Railway Officer.

19 .

The above-mentioned goods shipped (or) forwarded by rail—

Examining Officer.

Railway Officer.

“ Reg. No. 204. No.

Form 35.

(In duplicate.)

AUSTRALIAN EXCISE.

Despatch Note for Excisable Goods Transferred under Customs Control.

State of Place

Ex to for

Marks. Number. Nature of Package. Description of Goods. Gallons, Quantities or Weights. Rate of Duty Payable. How accounted for at Destination.

Owner per Agent.

To Officer at Station.

Collector.

Delivered to Licensed Carriage No.		Goods received and accounted for as above.*
19	Officer.
Shipped as above.
19	Officer.
Received.
19	Chief Officer	Officer.
or Railway Officer.		19

This form must be presented to the Examining Officer before the goods are placed on board a ship.

* To be completed by Officer at destination, and one copy returned without delay to place of despatch.

Where goods are the subject of re-gauge, re-weight or re-count, the following information is to be inserted by the officer concerned:—

Re-gauged, re-weighed or re-counted the undermentioned goods and forwarded to

RE-GAUGE.

Mark.

No.

Bung.

Wet.

Full.

Ullage.

Temperature.

Indication.

Strength.

Rate of Duty.

Remarks.

O.P.

U.P.

Obs.

RE-WEIGH.

Mark.	Package No.	Description of Goods.	Weight per Package.			Loss or Gain.	Rate of Duty.	Remarks.
			Gross.	Tare.	Net.

RE-COUNT.

Mark. Package No. Description of Goods. Recount Quantity. Loss or Gain. Rate of Duty. Remarks.

Officer.”.

4. The Schedule to the Excise Regulations 1925 is amended by adding at the end thereof the following forms:—

“ Form 46.

Regulation 125b.

AUSTRALIAN EXCISE.

Excise Act 1901-1947.

RECORD OF SPIRITS USED IN THE MANUFACTURE OF MEDICINAL PREPARATIONS.

Date.	Name of Preparation.	How Disposed of.					Excise Permit Number.	Remarks.
		Quantity liquid Gallons.	Strength.	Proof Gallons.	To Whom Delivered.	Place.

I declare that the foregoing entries relating to the month of 19  fully set forth all the matters required by law and that the same are true in every particular.

(Signature of Manufacturer.)

Declared at this day of 19  Before me—

J.P. or Officer.

“ Form 47.

Regulation 125c.

Commonwealth of Australia.

Excise Act 1901-1947.

SECURITY TO THE CUSTOMS.

Spirit used in the Manufacture of Medicinal Preparations for use in Public Hospitals.

By this security the subscribers are, pursuant to the Excise Act 1901-1947, bound to the Customs of the Commonwealth of Australia in the sum of subject only to this condition that if all medicinal preparations containing spirit entered under Excise Tariff Item 2 (q) and received by for distribution to Public Hospitals are from time to time during the continuance of this security delivered by only to Public Hospitals and that the provisions of the Excise Act 1901-1947 are, during the continuance of this security, complied with by then this security shall be thereby discharged.

Dated at the day of 19 .

Name and Descriptions of Subscribers. Signature of Subscribers. Signature and Addresses of Witnesses.

Note.—If liability is not intended to be joint and several and for the full amount here state what is intended as, for example, thus :—‘ The liability of the subscribers is joint only ’ or ‘ The liability of [mentioning subscriber] is limited to [here state amount of limit of or mode of ascertaining limit] ’.”.

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