Excise Regulations (Amendment) (Cth)

Statutory Rules 1990

No. 2231

Excise Regulations (Amendment)

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

Dated 26 June 1990.

BILL HAYDEN

Governor General

By His Excellency’s Command,

D. Beddall

Minister of State for Small Business and Customs

Repeal

1. Regulation 175 of the Excise Regulations is repealed.

Full disclosure required

2. Regulation 179 is amended:

(a)by omitting all the words after “Collector or officer” (last occurring) and substituting “asks him or her in accordance with subregulation (2).”;

(b)by adding at the end the following subregulation:

“(2) For the purposes of subregulation (1), the Collector or an officer referred to in subregulation (1) may ask any question relevant to the purposes of the Act. or the regulations. relating to:

(a) goods referred to in subregulation (1); or

(b) any excisable goods, or goods liable to duties of Customs, that, under section 24 of the Act, were used, or are held for use, by the brewer, distiller or manufacturer in the manufacture of excisable goods.”.

(S.R. 159/90)—Cat. No. 14/7.6.1990

Records to be produced on demand

3. Regulation 180 is amended:

(a)by omitting “those goods brewed, distilled, or manufactured by him,” and substituting “relevant goods”;

(b)by adding at the end the following subregulation:

“(2) In this regulation:

‘relevant goods’ means:

(a) goods referred to in subregulation (1); and

(b) any excisable goods, or goods liable to duties of Customs, that, under section 24 of the Act, were used, or are held for use, by the brewer, distiller or manufacturer in the manufacture of excisable goods.”.

Schedule 2

4. Schedule 2 to the Excise Regulations is amended:

(a)by omitting from item No. 5 “or essences or flavourings containing spirits”;

(b)by adding at the end the following items:

“8 Where petrol that is liable to duties of Customs is to be used in the manufacture of other petrol

(1) The manufacturer of the resulting petrol must be the holder of a warehouse licence or a licence to manufacture petroleum products under the Act.

(2) The first-mentioned petrol, when used in the manufacture of the resulting petrol, must be blended with petrol manufactured in Australia.

9 Where spirits that are:

(1) The manufacturer of the resulting spirits must be the holder of:

(a) liable to duties of Customs; and

(b) of the kind referred to in subitem 2 (a), (c), (d) or (f) in the Schedule to the Excise Tariff Act 1921;

(a) a licence under the Act to manufacture those spirits; or

(b) a spirit maker’s licence under the Distillation Act 1901.

are to be used in the manufacture of other spirits

(2) The first-mentioned spirits, when used in the manufacture of the resulting spirits, must be blended with spirits that are:

(a) distilled in Australia: and

(b) of the same kind as the first-mentioned spirits.

(3) The resulting spirits must contain a greater proportion of the spirits distilled in Australia than of the first-mentioned spirits.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 4 July 1990.

2. Statutory Rules 1925 No. 181 as amended to date. For previous amendments see Note 2 to Statutory Rules 1990 No. 7 and see also Statutory Rules 1990 Nos. 7, 124, 218 and 221. 

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