Excise Regulations (Amendment) (Cth)

STATUTORY RULES.

1962. No. 108.

 

REGULATIONS UNDER THE EXCISE ACT 1901-1962.*

I, THE Administrator of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1962.

Dated this thirtieth day of November, 1962.

DALLAS BROOKS

Administrator

By His Excellency’s Command,

Minister of State for Customs and Excise.

 

Amendments of the Excise Regulations.

1. Regulation 21 of the Excise Regulations is amended by inserting in sub-regulation (1.), after the word “Saccharin;” the word “Liqueurs;”.

2. Regulation 78 of the Excise Regulations is amended—

(a) by omitting from paragraph (b) of sub-regulation (2.) the words “sub-regulation (1.) of” and “and”;

(b) by omitting from paragraph (c) of sub-regulation (2.) the words “regulations 78ab to 78ah (inclusive) of these Regulations” and inserting in their stead the words “regulations 78ac, 78ad, 78ag and 78ah of these Regulations”;

(c) by adding at the end of sub-regulation (2.) the following paragraphs:—

“(d) a drawback notice, in accordance with a form approved by a Collector, was delivered to a Collector—

(i) in the case of goods exported in the original packages in which they were packed for home consumption—at least six working hours before the goods were examined by an officer in accordance with paragraph (a) of this sub-regulation; and

(ii) in the case of goods exported in packages packed in the presence of an officer—at least six working hours before the goods were so packed in accordance with regulation 78aa of these Regulations; and

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* Notified in the Commonwealth Gazette on 6th December, 1962.

  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; 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; and 1962, Nos. 4 and 46.

9408/62.—Price 5d. 10/14.11.1962.

 

(e) the drawback notice was so delivered—

(i) in a case where the goods to which the notice relates were moved from one port in Australia to another port in Australia before being exported—in triplicate; and

(ii) in any other case—in duplicate.”;

(d) by omitting from sub-regulation (3.) the word “debenture” (wherever occurring) and inserting in its stead the word “claim”; and

(e) by omitting from paragraph (b) of that sub-regulation the words “or claims”.

3. Regulation 78aa of the Excise Regulations is amended by omitting sub-regulation (2.).

4. Regulation 78ab of the Excise Regulations is repealed.

5. Regulation 78ac of the Excise Regulations is amended by omitting sub-regulation (1.) and inserting in its stead the following sub-regulation:—

“(1.) Where goods under drawback have been examined by an officer in accordance with paragraph (a) of sub-regulation (2.) of regulation 78 of these Regulations or where goods have been packed into packages in accordance with regulation 78aa of these Regulations—

(a) the goods shall forthwith be despatched to the place of exportation; and

(b) a copy of the drawback notice shall be delivered with the goods to an officer upon the arrival of the goods at the port or airport from which the goods are to be exported.”.

6. Regulations 78ae and 78af of the Excise Regulations are repealed.

7. Regulation 78ag of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“78ag. When goods under drawback have been placed on a ship at a port or on an aircraft at an airport, for exportation, the officer into whose custody the goods were delivered at the port or airport shall acknowledge, on the drawback notice, that the goods have been so placed on the ship or aircraft, and the owner or master of the ship, or the owner or pilot of the aircraft, as the case may be, shall acknowledge, on that drawback notice, the receipt of the goods on the ship or aircraft.”.

8. Regulation 78ah of the Excise Regulations is amended—

(a) by omitting from sub-regulation (1.) the word “debenture” and inserting in its stead the word “claim”;

(b) by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—

“(2.) A claim for drawback shall be deemed not to have been made for the purposes of the last preceding sub-regulation if the drawback claim furnished to a Collector in accordance with that sub-regulation does not have endorsed on it a statement made by the person claiming drawback, setting out—

(a) that the goods in respect of which the drawback is claimed have been exported;

 

(b) that to the best of the knowledge, information and belief of that person those goods have not been, and are not intended to be, re-landed in Australia; and

(c) that that person was at the time the goods were exported, entitled to drawback on the exportation of those goods.”;

(c) by omitting from sub-regulation (3.) the word “debenture” (wherever occurring) and inserting in its stead the word “claim”; and

(d) by omitting sub-regulation (4.) and inserting in its stead the following sub-regulation:—

“(4.) Drawback of any duty of Excise paid in respect of goods is not payable, except with the consent of the Minister, unless the drawback claim in respect of the goods is furnished to a Collector within one year after the exportation of the goods.”.

9. Regulation 89 of the Excise Regulations is amended by omitting all words after the word “distiller.”.

10. Regulation 106 of the Excise Regulations is amended by omitting the word “Comptroller” and inserting in its stead the word “Collector”.

11. Regulation 126 of the Excise Regulations and the heading immediately preceding that regulation are repealed.

12. Regulation 150 of the Excise Regulations and the heading immediately preceding that regulation are repealed.

13. Regulation 160 of the Excise Regulations is repealed.

14. Regulation 160a of the Excise Regulations is amended by omitting the figures “160” and inserting in their stead the figures “159”.

15. After Regulation 160aof the Excise Regulations the following regulation and heading are inserted:—

“POWERS OF OFFICERS.

“160b. An officer shall at all times have access to the premises where spirit received in pursuance of these Regulations is stored or used, and may at any time inspect, examine, or take extracts from any book, record or document kept in relation to the spirit.”.

16. Regulations 167, 168 and 169 of the Excise Regulations and the headings immediately preceding each of those Regulations are repealed and the following regulations inserted in their stead:—

“Provision of Storage Accommodation.

“167.—(1.) Every manufacturer shall provide on the premises secure storage accommodation (by tank or as otherwise approved by the Collector) in which all petrol manufactured in the factory shall be stored immediately after production.

 

“(2.) The manufacturer shall provide, during such periods as the Collector requires, fastenings and locks for the securement by him of—

(a) such outlets for petrol from the storage accommodation; and

(b) such other points on the premises,

as the Collector requires.

“Manufacturers’ Books.

“168. Every manufacturer shall keep, in a form approved by the Collector, such records relating to the receipt, production, storage, movement and disposal of—

(a) materials which can be used in the production of petrol;

(b) petrol; and

(c) products other than petrol which result from operations in the production of petrol,

as the Collector requires.

“Manufacturers’ Returns.

“169. Every manufacturer shall furnish, at such times as the Collector requires, to the Collector in a form approved by the Collector such returns concerning the receipt, production, storage, movement and disposal of petrol and the materials and products described in the last preceding regulation as the Collector requires.”.

17. Regulation 191 of the Excise Regulations and the heading immediately preceding that regulation are repealed.

18. Regulation 206 of the Excise Regulations is amended by omitting from sub-regulation (1.) the words “regulations 207 and 208 of these Regulations” and inserting in their stead the words “regulation 207 of these Regulations”.

19. Regulations 207 and 208 of the Excise Regulations are repealed and the following regulation is inserted in their stead:—

“207. The Collector may permit work to be carried on, for any of the purposes specified in paragraph (a) of sub-regulation (3.) of regulation 206 of these Regulations, on a working day outside the working hours or otherwise than on a working day for such time and, subject to regulation 209 of these Regulations, upon such conditions as he thinks fit.”.

20. Regulation 209 of the Excise Regulations is amended by omitting from sub-regulation (1.) the words “the Minister or” and “, as the case may be,”.

21. Regulation 209aa of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“209aa. For the purposes of regulations 206 and 209 of these Regulations ‘public holiday’ means, in relation to business relating to Excise, a day observed, in the place at which the business is conducted, as a holiday under section 76 of the Public Service Act 1922-1960.”.

22. The Schedule to the Excise Regulations is amended by omitting Form 25.

 

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.