Excise Regulations (Amendment) (Cth)

STATUTORY RULES

1969

No. 153

REGULATIONS UNDER THE EXCISE ACT 1901-1968.*

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 1901-1968.

Dated this twenty-fifth day of September, 1969.

Paul Hasluck

Governor-General.

By His Excellency’s Command,

(Sgd) Malcolm Scott

Minister of State for Customs and Excise.

Amendments of the Excise Regulations

1. These Regulations shall come into operation on the date fixed under subsection (2.) of section 2 of the Excise Act (No. 2) 1968.

2. Regulation 3 of the Excise Regulations is amended by omitting the word “ tobacco ” (second occurring) and inserting in its stead the words “ tobacco leaf ”.

3. Regulation 4 of the Excise Regulations is amended by omitting the words “ leaf tobacco ” and inserting in their stead the words “ tobacco leaf ”.

4. Regulation 5 of the Excise Regulations is amended by omitting the words “ leaf tobacco ” and inserting in their stead the words “tobacco leaf”.

5. Regulation 7 of the Excise Regulations is amended by omitting the words “leaf tobacco” and inserting in their stead the words “ tobacco leaf ”.

6. Regulation 8 of the Excise Regulations is amended by omitting the words “ leaf tobacco ” and inserting in their stead the words “ tobacco leaf ”.

7. Regulation 9 of the Excise Regulations is amended by omitting the words “ leaf tobacco ” and inserting in their stead the words “ tobacco leaf ”.

8. Regulations 12, 13, 14, 15, 16, 17, 18, 19, 22, 23, 24 and 25 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

9. Regulation 26 of the Excise Regulations is amended by omitting from paragraph (b) the words “ in the presence of an officer ”.

10. Regulation 27 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

* Notified in the Commonwealth Gazette on 1969.

Statutory Rules 1925, No. 181 as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92and 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; 1947, Nos. 28 and 85; 1948, Nos. 36 and 95; 1949, No. 96; 1950, No. 16; 1951, Nos. 81 and 123; 1952, No. 97; 1953, No. 86; 1954, Nos. 22 and 109; 1955, Nos. 54 and 65: 1956, No. 128; 1958, Nos. 18 and 87; 1959, No. 76; 1960, Nos. 27 and 77; 1961, No. 61; 1962, Nos. 4, 46 and 108; 1963, No. 147; 1965, No. 195; and 1966, Nos. 164 and 174.

18643/69—Price 25c 30/10.9.1969

11. Regulation 29 of the Excise Regulations is amended—

(a) by omitting sub-regulation (1.) ;
(b) by omitting paragraph (a) of sub-regulation (2.) and inserting in its stead the following paragraphs: —
“ (a) by burning;
(aa)by spraying with a solution of a kind approved by the Collector so as to denature the stalks, refuse, clippings or waste; or ”;
(c) by omitting from paragraph (b)of sub-regulation (2.) the words “ under the supervision of an officer ”; and
(d) by omitting sub-regulation (3.).

12. Regulations 30, 31 and 32 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

13. Regulation 33 of the Excise Regulations is amended by inserting before the word “ leaf ” the word “ tobacco ”.

14. Regulation 34 of the Excise Regulations is amended by inserting after the word “ Australian ” the word “ tobacco ”.

15. Regulations 36, 37 and 38 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed and the following regulation is inserted in their stead:—

“ 36. Where an application under regulation 33 of these Regulations is approved, the tobacco leaf or tobacco to which it relates shall be destroyed by one of the methods specified in paragraph (b)of sub-regulation (2.) of regulation 29 of these Regulations.”.

16. The heading immediately preceding regulation 39a of the Excise Regulations is amended by inserting, after the words “ Destruction of ”, the word “ Tobacco ”.

17. Regulation 39a of the Excise Regulations is amended—

(a) by inserting in sub-regulation (1.), before the word “ leaf ” (wherever occurring), the word “ tobacco ”; and
(b)by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—
“ (2.) A producer or dealer who destroys tobacco leaf in accordance with an approval given by the Collector under the last preceding sub-regulation shall, forthwith after the destruction of the tobacco leaf, furnish to the Collector evidence that the tobacco leaf has been destroyed in the prescribed manner.”.

18. Regulation 40 of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“ 40.—(1.) The manufacturer of tobacco shall not pack tobacco, not being cut tobacco, manufactured by him, into a package containing less than one pound, net weight, of tobacco.

“ (2.) The manufacturer of tobacco shall mark each package of tobacco, not being cut tobacco, manufactured by him with the following particulars, that is to say—

(a) either the name of the manufacturer and the address of the factory at which the tobacco was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the tobacco was manufactured;

(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the tobacco was manufactured in Australia;
(c) the net weight of the contents of the package; and
(d)if the Collector has approved the placing of any additional markings on packages of tobacco manufactured by the manufacturer—those additional markings.

“ (3.) The manufacturer of plug or piece tobacco, not being cut tobacco, shall mark each of the plugs or pieces of tobacco manufactured by him and contained in a package with the following particulars, that is to say—

(a) either the name of the manufacturer and the address of the factory at which the tobacco was manufactured or the number allotted by the Collector to the factory and the number allotted by the Collector to the State in which the tobacco was manufactured; and
(b) the words ‘ Made in Australia ’, or words approved by the Collector indicating that the tobacco was manufactured in Australia.

“ (4.) The manufacturer of tobacco shall so mark a package containing tobacco, or plugs or pieces of tobacco, manufactured by him with the particulars required by sub-regulation (2.) or (3.), whichever is applicable, of this regulation that the particulars arc easily readable.

“ (5.) The number allotted to the factory and the number allotted to the State on a package or on a plug or piece of tobacco shall be enclosed in a circle, diamond

or triangle, as follows,

, where—

A is the number allotted to the factory; and
B is the number allotted to the State.”.

19. Regulations 41 and 42 of the Excise Regulations are repealed and the following regulations inserted in their stead:—

“ 41. Small tins or packets of cut tobacco or snuff may be packed in outer containers each of which contains not less than one pound of tobacco or snuff.

“ 42.—(1.) The manufacturer of cut tobacco or snuff shall mark each tin or packet of tobacco or snuff, and an outer package containing tins or packets of tobacco or snuff, with the following particulars, that is to say—

(a) either the name of the manufacturer and the address of the factory at which the tobacco or snuff was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the tobacco or snuff was manufactured;
(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the tobacco or snuff was manufactured in Australia;
(c) the net weight of the contents of the tin, packet or package; and
(d)if the Collector has approved the placing of any additional markings on tins, packets or packages of cut tobacco or snuff manufactured by the manufacturers—those additional markings.

“ (2.) Particulars of the net weight shall be marked in a prominent position and in association with the other particulars.

“ (3.) The manufacturer of cut tobacco shall mark each package of tobacco manufactured by him that is packed in bulk with the particulars required by sub-regulation (1.) of this regulation to be marked on a tin of tobacco and, in addition, with particulars of the gross weight of the package.

“ (4.) The manufacturer of cut tobacco or snuff shall so mark a tin, packet or package containing tobacco or snuff with the particulars required by sub-regulation (1.) or (3.), whichever is applicable, of this regulation that the particulars are easily readable.

“ (5.) The number allotted to the factory and the number allotted to the State on a tin, packet or package of snuff shall be enclosed in a circle, diamond or

triangle, as follows,

where—

A is the number allotted to the factory, and
B is the number allotted to the State.”.

20. Regulation 42a of the Excise Regulations is amended by inserting after paragraph (a) of sub-regulation (6.) the following paragraph:—

“ (aa)the proprietor of an approved place;”.

21. Regulations 44 and 45 of the Excise Regulations are repealed and the following regulations inserted in their stead:—

“ 44.—(1.) The manufacturer of cigars shall mark each packet or box containing cigars manufactured by him with the following particulars, that is to say—

(a)either the name of the manufacturer and the address of the factory at which the cigars were manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the cigars were manufactured;
(b) the words ‘ Made in Australia ’, or words approved by the Collector indicating that the cigars were manufactured in Australia;
(c) the number of cigars contained in the packet or box;
(d) the brand or make of cigar contained in the packet or box; and
(e) if the Collector has approved the placing of any additional markings on packets or boxes of cigars manufactured by the manufacturer—those additional markings.

“ (2.) Where packets or boxes of cigars are packed into an outer container, the immediate outer container shall be marked as required by the last preceding sub-regulation and, in addition, shall be marked with the following particulars namely, the number of cigars contained in the container.

“ (3.) The manufacturer of cigars shall so mark a packet, box or outer container containing cigars with the particulars required by sub-regulation (1.) or (2.), whichever is applicable, of this regulation that the particulars are easily readable.

“ (4.) The number allotted to the factory and the number allotted to the State on a packet, box or outer container containing cigars shall be enclosed in a circle, diamond or triangle, as follows,

where—

A is the number allotted to the factory; and
B is the number allotted to the State.

“ 45. Where the manufacturer of cigars wraps the cigars in paper, cardboard or other wrappers before packing them into packages of the prescribed size, the manufacturer shall mark the paper, cardboard or other wrapper in which the cigars

are wrapped with particulars of the number allotted to his factory and the number allotted to the State in which the cigars were manufactured, enclosed in a circle, diamond or triangle, as follows,

where—

A is the number allotted to the factory; and
B is the number allotted to the State.”.

22. Regulations 47 and 48 of the Excise Regulations are repealed and the following regulation is inserted in their stead:—

“ 47.—(1.) The manufacturer of cigarettes shall mark each tin, packet or box containing cigarettes manufactured by him with the following particulars, that is to say—

(a) either the name of the manufacturer and the address of the factory at which the cigarettes were manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the cigarettes were manufactured;
(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the cigarettes were manufactured in Australia;
(c) the brand or make of the cigarettes; and
(d)if the Collector has approved the placing of any additional markings on tins, packets or boxes of cigarettes manufactured by the manufacturer—those additional markings.

“ (2.) Where tins, packets or boxes containing cigarettes are packed into outer containers, the immediate outer container shall be marked with the particulars required by the last preceding sub-regulation to be marked on each tin, packet or box and, in addition, with particulars of the number of cigarettes contained in the container.

“ (3.) The manufacturer of cigarettes shall so mark a tin, packet, box or outer container containing cigarettes with the particulars required by whichever of the last two preceding sub-regulations is applicable that the particulars are easily readable.

“ (4.) The number allotted to the factory and the number allotted to the State on a tin, packet, box or outer container containing cigarettes shall be enclosed in a circle, diamond or triangle, as follows,

where—

A is the number allotted to the factory; and
B is the number allotted to the State.

“ 48.—(1.) Where the manufacturer of goods, being tobacco, cut tobacco, cigars, cigarettes or snuff, packs small packages of the goods into a larger container, the manufacturer shall mark the following particulars on the outside of the container, that is to say—

(a)either the name of the manufacturer and the address of the factory at which the goods were manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the goods were manufactured;
(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the goods were manufactured in Australia;
(c) the gross weight of the container; and

(d)if the Collector has approved the placing of any additional markings on containers containing small packages of those goods manufactured by the manufacturer—those additional markings.

“ (2.) The manufacturer shall so mark a container of goods with the particulars required by sub-regulation (1.) of this regulation that the particulars are easily readable.

“ (3.) The number allotted to the factory and the number allotted to the State on a container of goods shall be enclosed in a circle, diamond or triangle,

as follows,

where—

A is the number allotted to the factory; and
B is the number allotted to the State.”.

23. Regulations 50 to 55 (inclusive) of the Excise Regulations, and the headings immediately preceding regulations 50, 51, 53, 54 and 55, respectively, of those Regulations are repealed.

24. Regulation 75a of the Excise Regulations is amended by omitting from sub-regulation (2.) the words “ a warehouse licensed under the Customs Act 1901-1960 ” (wherever occurring) and inserting in their stead the words “ an approved place ”.

25. Regulation 75b of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“ 75b.—(1.) Where excisable goods, being tobacco, cigarettes, cigars or snuff, on which excise duty has been paid are returned to the manufacturer of the goods, a refund of the excise duty paid in respect of the goods may be allowed.

“ (2.) A refund of excise duty is not allowable under the last preceding sub-regulation in respect of excisable goods, being tobacco, cigarettes, cigars or snuff—

(a) unless—
(i) in the case of tobacco—the tobacco is destroyed or is so mixed in a factory with other tobacco (not being tobacco that is to be used in the manufacture of cigarettes or cigars) that its identity is lost;
(ii) in the case of cigarettes or cigars—the tobacco contained in the cigarettes or cigars is destroyed or is so mixed in a factory with other tobacco that is to be used in the manufacture of cigarettes or cigars, as the case may be, that its identity is lost; or
(iii) in the case of snuff—the snuff is destroyed or is so mixed in a factory with other snuff that its identity is lost; and
(b)unless the manufacturer of the goods has given notice of intention to destroy the goods, or so to mix the goods, to the Collector at least seven days before the goods are destroyed or so mixed, as the case may be.

“ (3.) Allowance of a refund of excise duty under this regulation is subject to compliance with sub-regulation (2.) of regulation 75d of these Regulations.

“ (4.) For the purpose of this regulation, excisable goods shall be deemed to have been returned to the manufacturer of the goods if the goods are returned to a person authorized by the manufacturer to receive, on behalf of the manufacturer of the goods, excisable goods that are being returned to him.

“ (5.) In this regulation, ‘ factory ’, in relation to tobacco, cigarettes, cigars or snuff that is returned to a manufacturer, means a factory specified in a licence held by the manufacturer, being a licence that is in force ”.

26. Regulation 75c of the Excise Regulations is amended by omitting sub-regulation (3.) and inserting in its stead the following sub-regulations:—

“ (3.) Where—

(a) excise duty has been paid on goods through manifest error of fact or patent misconception of the law; or
(b)excisable goods on which excise duty has been paid have, by virtue of section 160a of the Act, become goods that are not liable to excise duty,

a refund of excise duty in respect of the goods may be allowed.

“ (3a.) Where canned fruit in respect of which excise duty has been paid becomes unfit for human consumption within twelve months after the date on which it was delivered for home consumption, or within such longer period as the Minister, in a particular case, allows, a refund of the excise duty paid in respect of the canned fruit may be allowed.”.

27. Regulation 75d of the Excise Regulations is amended—

(a)by omitting sub-regulation (1.) and inserting in its stead the following sub-regulation:—

“ (1.) Subject to the next succeeding regulation, a refund of excise duty in respect of excisable goods is not allowable under sub-regulation (1.) or (2.), or paragraph (a) of sub-regulation (3.), of the last preceding regulation unless application for the refund is duly made to the Collector—
(a) in the case of canned fruit—within thirty days after the payment of the duty; or
(b) in the case of any other excisable goods—within fourteen days after payment of the duty.”;
(b)by omitting from sub-regulation (2.) the words “ duly made to the Collector ” and inserting in their stead the words “ made to the Collector in accordance with a form approved by the Collector ”; and
(c) by omitting sub-regulation (3.).

28. Regulation 75e of the Excise Regulations is amended by inserting in paragraph (a), after the word “ under ”, the words “ sub-regulation (1.), (2.) or (3.) of ”.

29. Regulation 75f of the Excise Regulations is repealed.

30. Regulation 75g of the Excise Regulations is amended by omitting the word and figures “, regulation 75b ”.

31. After regulation 75g of the Excise Regulations the following regulation is inserted:—

“ 75h.—(1.) Subject to the succeeding sub-regulations of this regulation, where beer upon which excise duty has been paid—

(a) is returned to the brewery at which it was made in the vessel in which it was contained when it was removed from the brewery; or

(b) is destroyed by permission of the Collector,

a refund of the excise duty paid in respect of the beer may be allowed.

“ (2.) A refund of excise duty is not allowable in respect of beer—

(a) unless the beer is returned to the brewery or destroyed because it has become unfit for human use;
(b)unless application for a refund, in accordance with a form approved by a Collector, is made to a Collector; or
(c) if the quantity of beer that is in the vessel when it is returned to the brewery or destroyed is less than seven-eighths of the quantity of beer that is, by virtue of section 77b of the Act, to be taken to be the dutiable contents of the vessel.

“ (3.) A refund of excise duty is not allowable in respect of beer that is returned to a brewery unless the beer is returned to the brewery within ninety days after it was first removed from the brewery.

“ (4.) Where the beer contained in a vessel is returned to the brewery or is destroyed in circumstances in which a refund of excise duty is allowable in respect of the beer, the quantity of beer in respect of which the refund of excise duty is allowable is a quantity equal to the quantity that is in the vessel immediately before it is returned to the brewery or destroyed less the quantity by which the maximum capacity of the vessel exceeds the dutiable contents of the vessel in accordance with section 77b of the Act.

“ (5.) In this regulation, ‘ vessel ’ does not include a bottle or can.”.

32. Regulations 76 to 78aj (inclusive) of the Excise Regulations and the heading immediately preceding regulation 76 of those Regulations are repealed and the following heading and regulations inserted in their stead:—

“ Part IV.—Drawback.

“ 76.—(1.) This regulation applies to any excisable goods on which excise duty has been paid except—

(a)excisable goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth; or
(b) coal.

“ (2.) Subject to this Part, drawback of excise duly may be paid on the exportation of excisable goods to which this regulation applies.

“ 77.—(1.) In this regulation—

‘ specified goods ’ means—
(a) manufactured goods in the manufacture of which excisable goods have been used; or
(b)excisable goods that have been subjected to a process or to treatment in Australia;
‘ excisable goods ’, in relation to specified goods, means excisable goods—
(a) on which excise duty has been paid; and
(b) that have not been used in the Commonwealth otherwise than—
(i) in the manufacture of the specified goods or in being subjected to a process or to treatment for the purpose of producing the specified goods, as the case may be; or

(ii) for the purpose of being inspected or exhibited,

other than coal and excisable goods included in a class of goods declared by the Minister, by notice published in the Gazette, to be a class of goods to which this regulation does not apply.

“ (2.) On the exportation of specified goods, drawback of excise duty may, subject to this Part, be paid in respect of—

(a) the excisable goods used in the manufacture of the specified goods; or
(b) the excisable goods that were subjected to a process or to treatment for the purpose of producing the specified goods,

as the case may be, and also in respect of any excisable goods lost or wasted in the manufacture of the specified goods.

“ (3.) Drawback of excise duty is not payable on the exportation of specified goods if the goods have been used in Australia otherwise than for the purpose of being inspected or exhibited.

“ 78. Drawback of excise duty is not payable under regulation 76 of these Regulations on the exportation of goods if the value of the goods for home consumption is less than the amount of drawback that, but for this regulation, would be payable on the exportation of the goods, unless the Minister approves payment of drawback in respect of the goods.

“ 78a.—(1.) This regulation does not apply to payment of drawback on the exportation of goods by a person who is, under the next succeeding regulation, exempt from the application of this regulation.

“ (2.) Drawback of excise duty is not payable on the exportation of goods—

(a)unless a claim for drawback, in accordance with a form approved by a Collector, was delivered to a Collector, in duplicate—
(i) in the case of the goods that are exported in the original packages in which they were packed when entered for home consumption or that are exported without having been packed into packages—at least six working hours before the goods were despatched from the exporter’s premises for export; or
(ii) in any other case—at least six working hours before the goods were packed into the packages in which the goods were exported;
(b) unless the person making the claim for drawback stated on the claim—
(i) that the goods on the exportation of which drawback was being claimed were to be exported; and
(ii) that, to the best of the knowledge, information and belief of that person, those goods are not intended to be re-landed in Australia;
(c) unless excise duty amounting to not less than Two dollars was paid—
(i) in the case of goods in respect of which drawback is payable under regulation 76 of these Regulations—in respect of those goods; or
(ii) in the case of goods in respect of which drawback is payable under regulation 77 of these Regulations—in respect of the excisable goods used in the manufacture of those goods or of the excisable goods that were subjected to a process or to treatment in the production of those goods.

“ (3.) Without limiting the application of the last preceding sub-regulation, drawback of excise duty is not payable on the exportation of specified goods within the meaning of regulation 77 of these Regulations—

(a) if the specified goods are goods that were manufactured in Australia —unless the manufacturer of the specified goods informed a Collector, in writing before he commenced to manufacture the goods, that he intended to manufacture the goods for exportation;
(b)in the case of specified goods that consist of excisable goods that were subjected to a process or to treatment in Australia—unless the owner of the goods informed a Collector, in writing before he commenced to subject the goods to a process or to treatment, that he intended to subject the goods to a process or to treatment for the purpose of exportation; or
(c) unless the manufacturer or the owner, as the case may be, of the goods complied with the provisions of any notice given to him by the Collector under sub-regulation (7.) of this regulation that relates to the goods.

“ (4.) Subject to the next succeeding sub-regulation, where a person has delivered to theCollector a claim for drawback in respect of goods, the Collector may, by notice in writing to the person, require the person—

(a)to produce the goods to an officer for examination before the exportation of the goods;
(b)to cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported;
(c) to cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported; or
(d)to mark each of the packages into which any of the goods are packed for the purpose of being exported with a distinctive mark or label.

“ (5.) Paragraph (b)of the last preceding sub-regulation does not apply to or in relation to excisable goods that are intended to be exported in the packages in which they were packed when entered for home consumption.

“ (6.) Where the Collector has given notice under sub-regulation (4.) of this regulation to a person who delivered a claim for drawback in respect of goods, drawback of excise duties is not payable on the exportation of the goods unless the person complied with the provisions of the notice.

“ (7.) Where a person, being the manufacturer or owner of specified goods, has informed the Collector with respect to the goods in accordance with sub-regulation (3.) of this regulation, the Collector may, by notice in writing to the person, require the person—

(a)to cause the manufacture of the goods to take place under the supervision of an officer; or
(b)to cause the subjecting of the goods to a process or to treatment to take place under the supervision of an officer,

as the case may be.

“ (8.) Paragraph (a)of sub-regulation (2.) of this regulation does not apply in relation to drawback of excise duties on the exportation of goods—

(a) if a claim for drawback, in accordance with a form approved by a Collector, is delivered to a Collector, in duplicate, within twelve months after the exportation of the goods; and
(b)the Minister approves payment of drawback notwithstanding the fact that the claim was not delivered as required by that paragraph.

“ 78b.—(1.) Subject to the next succeeding sub-regulation, the Collector may, by instrument under his hand, exempt an exporter from the application of the last preceding regulation.

“ (2.) The Collector shall not exempt an exporter from the application of the last preceding regulation unless the Collector is satisfied that the exporter maintains records that show details of the receipt, use and disposal of all goods acquired, manufactured or subjected to a process or to treatment by him for exportation and of all materials used in the manufacture of any such goods or in subjecting any such goods to a process or to treatment.

“ 78c.—(1.) A person who is exempt from the application of regulation 78a of these Regulations may furnish to the Collector, within twenty-one days after the end of each month or of each longer period approved by the Collector, a claim for drawback, in accordance with a form approved by the Collector, in respect of all the goods exported by him during that month or longer period in relation to which drawback of excise duty is intended to be claimed.

“ (2.) Drawback of excise duty is not payable on the exportation of goods by a person who is exempt from the application of regulation 78a of these Regulations—

(a)unless a claim for payment of the drawback was included on a claim for drawback duly furnished to the Collector in accordance with the last preceding sub-regulation in respect of the month or longer period in which the goods were exported or the Collector approves payment of drawback notwithstanding the fact that the claim was not so furnished;
(b) unless the person stated on the claim for drawback—
(i) that the goods have been exported; and
(ii) that, to the best of the knowledge, information and belief of that person, the goods have not been and were not intended to be re-landed in Australia; or
(c) if the person has failed to comply with a notice given to him in relation to the goods under the next succeeding sub-regulation.

“ (3.) The Collector may, by notice in writing to a person who is exempt from the application of regulation 78a of these Regulations, require the person to mark, with a distinctive mark or label, each of the packages into which are packed any goods of a kind specified in the notice that are intended for exportation.

“ 78d. A person who has claimed or intends to claim drawback on the exportation of goods shall, by all reasonable means, facilitate the examination or re-examination of the goods by an officer, the taking of a correct account of the goods by an officer and the supervision, by an officer, of the packing of the goods.

“ 78e. A claim for drawback on the exportation of goods shall not be paid unless the claimant furnishes to the Collector evidence of the exportation of the goods—

(a) within one month after the exportation of the goods; or
(b) within such further period as the Collector allows.”.

33. Regulations 79, 80, 81 and 82 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

34. Regulation 84 of the Excise Regulations is amended by omitting the words “ a Customs warehouse ” and inserting in their stead the words “ an approved place ”.

35. Regulations 87, 89, 90 and 91 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

36. Regulation 92 of the Excise Regulations is amended—

(a)by omitting from sub-regulation (1.) the words “ in the presence, and by the authority, of an officer ” and inserting in their stead the words “ by authority ”; and
(b)by omitting from sub-regulation (2.) the words “ The officer ” and inserting in their stead the words “ An officer ”.

37. Regulation 93 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

38. The heading immediately preceding regulation 93a of the Excise Regulations is amended by omitting the words “ in a Manufacturing Warehouse ” and inserting in their stead the words “ in an approved place ”.

39. Regulation 93a of the Excise Regulations is amended—

(a) by omitting the words “ in a manufacturing warehouse licensed under the Customs Act 1901-1936 ” and inserting in their stead the words “ in an approved place ”; and
(b)by omitting from the proviso the words “ in the warehouse ” and inserting in their stead the words “ in the approved place ”.

40. Regulation 99 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

41. Regulations 101, 102 and 103 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

42. Regulation 126a of the Excise Regulations is amended by omitting the words “ In these Regulations ” and inserting in their stead the words “ In this Division.”.

43. Regulation 126b of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

44. Regulations 126i, 126j, 126k, 126l, 126m, 126n, 126o and 126p of the Excise Regulations, and the headings immediately preceding regulations 126i, 126l, 126o and 126p, respectively, of those Regulations, are repealed.

45. Regulation 126s of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

46. Regulation 142 of the Excise Regulations is amended by omitting the words “ a Customs or a distillery warehouse ” and inserting in their stead the words “ an approved place or a distillery ”.

47. Regulation 143 of the Excise Regulations is amended by omitting the words “ Subject to Regulation 146 any person ” and inserting in their stead the words “ A person ”.

48. Regulation 144 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

49. Regulation 146 of the Excise Regulations is amended by omitting the words “ delivered in pursuance of Regulation 144 ” and inserting in their stead the words “ in respect of which an approval has been granted under regulation 142 of these Regulations ”.

50. Regulation 148 of the Excise Regulations is amended by omitting the words and figures “ Regulations 142, 143 and 144,” and inserting in their stead the words and figures “ regulation 142 of these Regulations.”.

51. Regulation 149 of the Excise Regulations is amended by omitting the words and figures “ Regulations 142, 143, and 144 ” and inserting in their stead the words and figures “ regulation 142 of these Regulations ”.

52. Regulation 156 of the Excise Regulations is repealed.

53. Regulation 160b of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

54. Regulation 162 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

55. Regulations 168 and 169 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

56. Regulation 172 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

57. Regulation 175 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed.

58. Regulation 176 of the Excise Regulations, and the headings immediately preceding that regulation, are repealed and the following heading is inserted in their stead:—

“ Part X.—Playing Cards.”.

59. Regulations 177d, 177f, 177g, 177j and 177k of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

60. Regulation 177l of the Excise Regulations, and the heading immediately preceding that regulation, are repealed and the following heading is inserted in their stead:—

“ Part XI.—Matches.”.

61. Regulations 177q, 177r, 177s, 177u and 177v of the Excise Regulations are repealed.

62. Regulation 177w of the Excise Regulations is amended by omitting the words and figures “ 177l to 177n (inclusive), 177p to 177s (inclusive), 177u and 177v ” and inserting in their stead the word and figures “ 177m, 177n and 177p ”.

63. Regulation 177x of the Excise Regulations is repealed.

64. Regulations 186, 187, 188 and 189 of the Excise Regulations, and the heading immediately preceding each of those, regulations, are repealed and the following heading and regulation inserted in their stead:—

“ Part XIV.—Ship’s Stores and Aircraft’s Stores.

“ 186.—(1.) For the purpose of section 160a of the Act, ship’s stores—

(a) consisting of spirituous liquor or beverages (other than beer or wine) sold to a passenger or member of the crew otherwise than by the glass or nip;

(b)consisting of cigars sold to a passenger or to a member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars;
(c) consisting of cigarettes sold to a passenger or to a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes;
(d)consisting of other tobacco products sold to a passenger or to a member of the crew otherwise than in a quantity that does not exceed four ounces in weight; or
(e) consisting of spirituous liquor or beverages (including beer or wine), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew,

are liable to Excise duty.

“ (2.) For the purpose of section 160a of the Act, aircraft’s stores, other than—

(a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia;
(b)stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth;
(c) stores included in a class of stores to which an intergovernmental agreement applies for consumption or use in an aircraft that is included in a class of aircraft to which the intergovernmental agreement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the intergovernmental agreement applies conducted or operated by a person included in a class of persons to which the intergovernmental agreement applies; and
(d)stores upon which the Comptroller considers it would be uneconomical to collect duty,

are liable to Excise duty.

“ (3.) For the purposes of the last preceding sub-regulation—

(a) an intergovernmental agreement means an agreement to which the Commonwealth and the government of a country, or the governments of countries, other than Australia are parties, that provides for the exemption from Excise duty that would otherwise be payable in Australia and in that country or those countries on stores used by aircraft engaged on international air services or flights;
(b) a reference to a person resident in Australia shall be read as including a reference to—
(i) a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and
(ii) a company incorporated under the law in force in a State or Territory of the Commonwealth,
but shall not be read as including a reference to any other body corporate or company;
(c) an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with

the operation of an international air service shall be deemed to be engaged on an international air service; and
(d)a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.

“ (4.) The prescribed form for the purpose of sub-section (4.) of section 160a of the Act is Form 25.”.

65. Regulations 205a and 205b of the Excise Regulations, and the heading immediately preceding regulation 205a of those Regulations, are repealed.

66. Regulation 205c of the Excise Regulations is amended by adding at the end thereof the following sub-regulation:—

“ (2.) In this regulation—

‘ master ’ means the person in charge or command of a ship;
‘ port ’ means a port that is a proclaimed port for the purpose of the Customs Act 1901-1968.”.

67. Regulation 205d of the Excise Regulations, and the heading immediately following that regulation, are repealed and the following regulation is inserted in their stead:—

“ 205d. An officer is entitled to have access, at all reasonable times, to premises where spirit received in pursuance of these Regulations is stored or used and is entitled, at any reasonable time, to inspect, examine or take extracts from a book, record or document kept in relation to any such spirit.”.

68. Regulations 212, 213, 214, 215, 216, 217, 218, 219 and 220 of the Excise Regulations, and the heading immediately preceding each of those regulation, are repealed and the following headings and regulations inserted in their stead:—

“ Part XVIII.—Beer.

“ 212. For the purpose of paragraph (a) of section 77c of the Act, a vessel is a vessel of a prescribed size if the vessel is of a capacity of—

(a) ten gallons;
(b) nine gallons;
(c) five gallons;
(d) two gallons;
(e) one-half of a gallon;
(f) one quart;
(g) one-sixth of a gallon;
(h) one pint;
(i) one-twelfth of a gallon;
(j) one-half of a pint; or
(k) one-twenty-fourth of a gallon,

but not otherwise.

“ 213.—(1.) For the purpose of section 77c of the Act, a bottle containing beer shall be labelled with a label that includes the following particulars, that is to say—

(a) the name and address of the brewery at which the beer was made or the serial number allotted by the Collector to that brewery and the number allotted by the Collector to the State in which the beer was made; and
(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the beer was made in Australia,

“ (2.) For the purpose of paragraph (b) of section 77c of the Act, the particulars required to be included on a label on a bottle of beer by the last preceding sub-regulation shall be marked on a vessel, other than a bottle, containing beer, and on a package containing vessels (including bottles) containing beer, by branding or painting those particulars on the vessel or package.

“ (3.) The manufacturer of beer shall so mark the particulars required by sub-regulation (1.) or (2.) of this regulation, whichever is applicable, on a label or on the vessels or packages that the particulars are easily readable.

“ (4.) Where it is necessary for the serial number allotted to a brewery and the number allotted to a State to be included on a label or branded or painted on a vessel or package, those numbers shall be

enclosed in a circle or triangle, as follows,

where—

A is the number allotted to the factory; and
B is the number allotted to the State.

“ (5.) A person shall not affix a label to a bottle of beer unless a like label has been furnished to the Collector.

“ 214. For the purpose of sub-section (2.) of section 39 of the Act, the sum in which security is to be given by the applicant for a licence to manufacture beer is the amount specified in the second column of the following table opposite to the licence fee specified in the first column of that table payable by the applicant for the licence.

First Column	Second Column
Licence Fee payable by Applicant	Amount to be given in security
$
Not exceeding $150 per annum...........................................................................	1,000
Exceeding $150 but not exceeding $200 per annum.............................................	1,500
Exceeding $200 but not exceeding $250 per annum.............................................	2,000
Exceeding $250 but not exceeding $300 per annum.............................................	5,000
Exceeding $300 but not exceeding $350 per annum.............................................	10,000
Exceeding $350 but not exceeding $400 per annum.............................................	15,000
Exceeding $400 but not exceeding $500 per annum.............................................	20,000

“ 215. For the purpose of section 38 of the Act, the drawings and particulars to be furnished to the Collector by an applicant for a licence to manufacture beer are—

(a) the full name of the applicant and, if the applicant is a company, the address of its registered office;
(b) a plan of the buildings comprising the applicant’s factory;
(c) a plan showing details of the sectional elevation of those buildings;
(d) the name of that factory;
(e) the address or description of the situation of that factory;
(f) a description of those buildings and of the wall, fence or other enclosure on the outside boundaries of those buildings;
(g)the number of wort boilers, backs and other fixed vessels, and the capacity of each of those vessels, to be used in that factory; and
(h) a description of the proposed manner of boiling wort.

“ 216. The annual fee for a licence to manufacture beer is the amount specified in the second column of the following table in relation to the quantity of beer, specified in the first column of that table, that the holder of the licence is authorized to manufacture in a year.

First Column	Second Column
Quantity of beer that may be manufactured in a year	Licence Fee
$
50,000 gallons or less.........................................................................................	50
More than 50,000 gallons, but not more than 150,000 gallons...............................	100
More than 150,000 gallons, but not more than 375,000 gallons.............................	150
More than 375,000 gallons, but not more than 750,000 gallons.............................	200
More than 750,000 gallons, but not more than 1,500,000 gallons..........................	250
More than 1,500,000 gallons, but not more than 3,000,000 gallons........................	300
More than 3,000,000 gallons, but not more than 6,000,000 gallons........................	350
More than 6,000,000 gallons, but not more than 12,000,000 gallons......................	400
More than 12,000,000 gallons.............................................................................	500

“ Part XIX.—Canned Fruit.

“ 217. The fee for a licence to produce canned fruit, or for the renewal of such a licence, is Two dollars.

“ 218. For the purpose of sub-section (2.) of section 39 of the Act, the sum in which security is to be given by an applicant for a licence to manufacture canned fruit is Two hundred dollars or such lesser amount as the Collector, in a particular case, allows.”.

69. Regulations 230 and 231 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed.

70. Regulation 232 of the Excise Regulations is amended by omitting sub-regulations (1.), (2.) and (4.).

71. Regulation 233 of the Excise Regulations is amended by omitting sub-regulations (3.) and (5.).

72. Regulation 234d of the Excise Regulations is amended by omitting sub-regulations (4.) and (5.) and inserting in their stead the following sub-regulations:—

“ (4.) The manufacturer of liqueur shall affix to each bottle or flask of liqueur a label containing the following particulars, that is to say—

(a) either the name of the manufacturer and the address of the factory at which the liqueur was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the liqueur was manufactured;
(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the liqueur was manufactured in Australia;
(c) the name, type or brand of liqueur;
(d) the quantity of liqueur contained in the bottle or flask; and
(e) if the Collector has approved the placing of any additional markings on bottles or flasks of liqueur manufactured by the manufacturer— those additional markings.

“ (5.) Where a manufacturer packs bottles or flasks of liqueur in a case, the manufacturer shall paint or brand on the case the following particulars, that is to say—

(a) either the name of the manufacturer and the address of the factory at which the liqueur was manufactured or the number allotted by the Collector to that factory and the number allotted by the Collector to the State in which the liqueur was manufactured; and
(b)the words ‘ Made in Australia ’, or words approved by the Collector indicating that the liqueur was manufactured in Australia.

“ (6.) The particulars required by this regulation to be included on a label or to be painted or branded on a case shall be taken not to be so included or so painted or branded, as the case may be, unless those particulars are easily readable.”.

73. Regulation 234e of the Excise Regulations is amended by omitting sub-regulation (3.).

74. Regulations 235 and 236 of the Excise Regulations, and the heading immediately preceding each of those regulations, are repealed and the following heading and regulation inserted in their stead:—

“ Part XXI.—Saccharin.

“ 235. In this Part, unless the contrary intention appears, ‘ saccharin ’ includes salts of saccharin, chlorosaccharin, methylsaccharin, sodium cyclamate, calcium cyclamate and dulcin.”.

75. Regulations 240, 241 and 241a of the Excise Regulations, and the headings immediately preceding regulations 240 and 241, respectively, of those Regulations, are repealed.

76. Regulation 244 of the Excise Regulations, and the heading immediately preceding that regulation, are repealed and the following heading and regulation inserted in their stead:—

“ Part XXII.—Miscellaneous.

“ 244.—(1.) The following kinds of excisable goods are prescribed for the purposes of section 57 of the Act:—

Uncut tobacco
Cut tobacco
Snuff
Cigars
Cigarettes
Wine
Petrol
Playing Cards
Matches
Cigarette Papers
Cigarette Tubes
Liqueurs
Saccharin

“ (2.) In this regulation—

‘ Liqueurs ’ includes flavoured spirituous liquors;
‘ Petrol ’ has the same meaning as in regulation 161 of these Regulations;
‘ Saccharin ’ includes salts of saccharin, chlorosaccharin, methylsaccharin, sodium cyclamate, calcium cyclamate and dulcin.”.

77. Form 2 in the Schedule to the Excise Regulations is amended by omitting the words—

“ DETAILS OF LEAF REMOVED SHOWING PARTICULARS OF EACH CONSIGNMENT.”

and inserting in their stead the words—

“ DETAILS OF TOBACCO LEAF REMOVED SHOWING PARTICULARS OF EACH CONSIGNMENT.”.

78. Form 4 in the Schedule to the Excise Regulations is amended by omitting the words “ Leaf Tobacco ” (wherever occurring) and inserting in their stead the words “ Tobacco Leaf ”.

79. Form 6 in the Schedule to the Excise Regulations is amended—

(a) by omitting the words “ Australian leaf (or Australian manufactured) tobacco ” and inserting in their stead the words “ Australian tobacco leaf (or Australian manufactured tobacco) ”; and
(b)by omitting the words “ I certify that the above quantity of Australian leaf (or manufactured) tobacco has been weighed and pulverized, and in my presence mixed with and has been delivered to

Officer.

19 .”.

80. Forms 7, 8, 13, 22 and 22a in the Schedule to the Excise Regulations are repealed.

81. After Form 24 in the Schedule to the Excise Regulations the following form is inserted:—

Regulation 186. Form 25

RETURN OF SHIP’S STORES OR AIRCRAFT’S STORES.

Ship (or Aircraft)	From	Master (or Pilot)
Principal agent	Duty payable at
Arrived at the Port of	on the	day
of	, 19 .

List of Goods liable to Excise Duties.

Description of Goods

Quantity consumed in Australia

I hereby declare that the particulars shown in this form are a true and accurate statement of all ship’s stores (or aircraft’s stores) liable to Excise duties consumed on board the abovementioned ship (or aircraft) in Australia.

Master (or Pilot).
Declared at	before me this	day
of	, 19 .
Collector.

82. Form 31 in the Schedule to the Excise Regulations is repealed and the following forni inserted in its stead:—

Regulation 204. Warrant No.

Form 31.

Australian Excise.

ENTRY OF SPIRITS FOR HOME CONSUMPTION.

State of
Entered ex	Date
Owner	Place

Vessels and Cases

Number of Packages

Description of Vessel

Material from which spirit Distilled

Description of Spirit

Liquid gallons

Strength

Proof gallons

Tariff Item

Rate of Duty at Proof

Duty

Brand

No.

By Hydrometer

Obscuration

Actual Strength

Total $

Total number of packages

, the owner make this entry.

Signature.

83. Forms 44, 45 and 48 in the Schedule to the Excise Regulations are repealed.

84. The Excise Regulations are amended as set out in the Schedule to these Regulations.

THE SCHEDULE Regulation 84.

ADDITIONAL AMENDMENTS

1. Omit the heading appearing before regulation 1, insert the following heading:—

“ Part I.—Preliminary.”.

2. After regulation 1, insert the following regulation:—

“ 1a. These Regulations are divided into Parts, as follows:—

Part	I.—Preliminary (Regulations 1-2).
Part	II.—Tobacco.

Division I.—Tobacco Leaf (Regulations 3-10).
Division 2.—Manufacturers of Tobacco, Cigars, Cigarettes and Snuff (Regulations 11-11ab).
Division 3.—Delivery of Goods Free of Duty for use in the Manufacture of Tobacco, Cigars, Cigarettes and Snuff (Regulations 21-26).
Division 4.—Disposal of Stalks, Refuse, Clippings and Waste resulting from the Manufacture of Tobacco, Cigars and Cigarettes (Regulation 29).
Division 5.—Delivery of Tobacco Leaf or Australian Tobacco for uso in the Manufacture of other Products (Regulations 33-39a).
Division 6.—Packages of Tobacco or Snuff (Regulations 40-42a).
Division 7.—Packages of Cigars (Regulations 43-45).
Division 8.—Packages of Cigarettes (Regulations 46-49).

Part	III.—Remissions and Refunds of Excise Duties (Regulations 75a-75h).
Part	IV.—Drawback (Regulations 76-78e).
Part	V.—Samples (Regulation 83).
Part	VI.—Spirits.

Division 1.—Fortification of Australian Wine and Australian Grape Must (Regulations 83a-93a).
Division 2.—Spirits for making Vinegar (Regulations 96-116).
Division 3.—Spirit for use in Public Hospitals (Regulations 117-125).
Division 4.—Spirit for use in the Manufacture of Medical Preparations for use in Public Hospitals (Regulations 125a-125g).

Part	VII.—Wine (Regulations 126a-126r).
Part	VIII.—Spirits for Industrial or Scientific Purposes or Educational Institutions (Regulations 142-160a).
Part	IX.—Petrol (Regulations 161-175c).
Part	X.—Playing Cards (Regulations 177-177i).
Part	XI.—Matches (Regulations 177m-177t).
Part	XII.—Cigarette Tubes, Paper and Papers (Regulations 177w-177z).
Part	XIII.—Returns and Declarations (Regulations 178-185).
Part	XIV.—Ship’s Stores and Aircraft’s Stores (Regulation 186).
Part	XV.—Penalties and Forfeitures.

Division 1.—General (Regulations 190-192).
Division 2.—Proceedings in the High Court or a Supreme Court (Regulations 193-196).
Division 3.—Inquiries under Part XIII. of the Act (Regulations 198-199).
Division 4.—Penalties and Forfeitures under Part XIII. of the Act (Regulations 200-203).

Part	XVI.—Procedural (Regulations 204-209a).
Part	XVII.—Deposits by Subscribers to Customs Securities (Regulation 210).
Part	XVIII.—Beer (Regulations 212-216).
Part	XIX.—Canned Fruit (Regulations 217-218).
Part	XX.—Liqueur (Regulations 224-234f).
Part	XXI.—Saccharin (Regulations 235-243).
Part	XXII.—Miscellaneous (Regulations 244-245).”.

3. Omit the headings appearing before regulation 3, insert the following headings:—

“ Part II.—Tobacco.

Division 1.—Tobacco Leaf.”.

4. Omit the headings appearing before regulation 11, insert the following heading:—

“ Division 2.—Manufacturers of Tobacco, Cigars, Cigarettes and Snuff.”.

5. Omit the heading appearing before regulation 21, insert the following heading:—

“ Division 3.—Delivery of Goods Free of Duty for use in the Manufacture of Tobacco, Cigars, Cigarettes and Snuff.”.

6. Omit the headings appearing before regulation 29, insert the following heading:—

“Division 4.—Disposal of Stalks, Refuse, Clippings and Waste resulting from the Manufacture of Tobacco, Cigars and Cigarettes.”.

7. Omit the headings appearing before regulation 33, insert the following heading:—

“ Division 5.—Delivery of Tobacco Leaf or Australian Tobacco for use in the Manufacture of Other Products.”.

8. Omit the headings appearing before regulation 40, insert the following heading:—

“ Division 6.—Packages of Tobacco or Snuff.”.

9. Omit the headings appearing before regulation 43, insert the following heading:—

“ Division 7.—Packages of Cigars.”.

10. Omit the heading appearing before regulation 45.

11. Omit the headings appearing before regulation 46, insert the following heading:—

“ Division 8.—Packages of Cigarettes.”.

12. Omit the heading appearing before regulation 75a, insert the following heading:—

“ Part III.—Remissions and Refunds of Excise Duties.”.

13. Omit the headings appealing before regulation 83, insert the following heading:—

“ Part v.—Samples.”.

14. Omit the headings appearing before regulation 83a, insert the following headings:—

“ Part VI.—Spirits.

Division 1.—Fortification of Australian Wine and Australian Grape Must.”.

15. Omit the headings appearing before regulation 96, insert the following heading:—

“ Division 2.—Spirits for making Vinegar.”.

16. Omit the headings appearing before regulation 117, insert the following heading:—

“ Division 3.—Spirit for use in Public Hospitals.”.

17. Omit the headings appearing before regulation 125a, insert the following heading:—

“ Division 4.—Spirit for use in the Manufacture of Medicinal Preparations for use in Public Hospitals.”.

18. Omit the heading appearing before regulation 126a, insert the following heading:—

“ Part VII.—Wine.”.

19. Omit the headings appearing before regulation 142, insert the following heading:—

“ Part VIII.—Spirits for Industrial or Scientific Purposes or Educational Institutions.”.

20. Omit the heading appearing before regulation 152.

21. Omit the heading appearing before regulation 161, insert the following heading:—

“ Part IX.—Petrol.”.

22. Omit the heading appearing before regulation 177w, insert the following heading:—

“ Part XII.—Cigarette Tubes, Paper and Papers.”.

23. Omit the headings appearing before regulation 178, insert the following heading:—

“ Part XIII.—Returns and Declarations.”.

24. Omit the headings appearing before regulation 181.

25. Omit the heading appearing before regulation 185.

26. Omit the heading appearing before regulation 190, insert the following headings:—

“ Part XV.—Penalties and Forfeitures.

Division 1.—General.”.

27. Omit the heading appearing before regulation 192.

28. Omit the headings appearing before regulation 193, insert the following heading:—

“ Division 2.—Proceedings in the High Court or a Supreme Court.”.

29. Omit the headings appearing before regulation 198, insert the following heading:—

“ Division 3.—Inquiries under Part XIII. of the Act.”.

30. Omit the headings appearing before regulation 200, insert the following heading:—

“ Division 3.—Penalties and Forfeiture under Part XIII. of the Act.”.

31. Omit the heading appearing before regulation 204, insert the following heading:—

“ Part XVI.—Procedural.”.

32. Omit the heading appearing before regulation 206.

33. Omit the heading appearing before regulation 210, insert the following heading:—

“ Part XVII.—Deposits by Subscribers to Customs Securities.”.

34. Omit the headings appearing before regulation 224, insert the following heading:—

“ Part XX.—Liqueur.”.

35. Omit the heading appearing before regulation 245.

Printed for the Government of the Commonwealth by W. G. Murray at the Government Printing Office, Canberra