Excise Regulations (Amendment) (Cth)

STATUTORY RULES

1972

No. 92

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-third day of June, 1972.

Governor-General.

By His Excellency’s Command,

Minister of State for Customs and Excise.

Amendments op the Excise Regulations

1. These Regulations shall come into operation on the first day of July, 1972.

2. Regulation 3 of the Excise Regulations is amended by omitting the word “ acres ” and inserting in its stead the word “ hectares ”.

3. Regulation 12 of the Excise Regulations is amended by omitting the table and inserting in its stead the following table:—

First Column	Second Column
Quantity of tobacco, cigars, cigarettes and snuff that may be manufactured in a year	Amount to be given in security
$
2,250 kg or less..............................................................................................................	400
More than 2,250 kg, but not more than 4,500 kg..............................................................	600
Moro than 4,500 kg, but not more than 9,000 kg..............................................................	1,000
More than 9,000 kg, but not more than 22,500 kg.............................................................	1,600
More than 22,500 kg, but not more than 45,000 kg...........................................................	2,400
More than 45,000 kg, but not moro than 90,000 kg...........................................................	3,600
More than 90,000 kg, but not more than 157,500 kg.........................................................	5,000
More than 157,500 kg, but not more than 725,000 kg.......................................................	7,000
More than 225,000 kg, but not more than 450,000 kg.......................................................	10,000
More than 450,000 kg....................................................................................................	15,000

* Notified in the Commonwealth Gazette on  1972.

  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 146; 1944, No. 173, 1945, No. 103; 1946, No. 89; 1947, Nos. 28 and 85; 1948, Nos. 36 and 95; 1949, No. 90; 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; 1966, Nos. 164 and 174; 1967, No. 172, 1969, Nos. 153, 187 and 205; 1970, Nos. 114 and 142; and 1971, Nos 60, 142 and 171.

15681/72—Price 10c 10/16.6.1972

 

4. Regulation 29 of the Excise Regulations is amended by omitting subparagraphs (i) and (ii) of paragraph (b) of sub-regulation (2.) and inserting in their stead the following sub-paragraphs:—

“ (i) reduction to a fine powder by a method approved by the Comptroller;

“ (ii) spraying and mixing effectively with phenyle emulsion prepared by dissolving 150 grams of commercial phenyle and 3 grams of a red coal tar dye approved by the Comptroller in 1 litre of water in the proportion of 1 litre of dyed emulsion for each 5 kg of stalks, refuse, clippings and waste;”.

5. Regulation 40 of the Excise Regulations is amended by omitting the words “ one pound ” and inserting in their stead the figures and abbreviation “ 450 grams ”.

6. Regulation 41 of the Excise Regulations is amended by omitting the words “ one pound ” and inserting in their stead the figures and abbreviation “ 450 grams ”.

7. Regulation 42a of the Excise Regulations is amended—

(a) by omitting the words “ one pound ” (wherever occurring) and inserting in their stead the figures and abbreviation “ 500 grams ”;

(b)by omitting the words “ twenty-five pounds ” (wherever occurring) and inserting in their stead the figures and word “ 12 kilogrammes ”;

(c) by omitting from sub-regulation (3.) the words “ seventy-five pounds ” and inserting in their stead the figures and word “ 35 kilogrammes ”; and

(d)by omitting from sub-regulation (6.) the words “ twenty pounds ” and inserting in their stead the figures and word “ 10 kilogrammes ”.

8. Regulation 75a of the Excise Regulations is amended by omitting from paragraph (b)of sub-regulation (2.) the words “ fifteen per centum proof spirit ” and inserting in their stead the words “ nine per centum by volume of alcohol ”.

9. Regulation 85 of the Excise Regulations is amended—

(a) by omitting from paragraph (b)of sub-regulation (1.) the words “ thirty degrees above proof ” and inserting in their stead the words “ seventy-four per centum by volume of alcohol ”;

(b)by omitting from that paragraph the words “ less than thirty degrees, but not less than ten degrees, above proof ” and inserting in their stead the words “ less than seventy-four per centum by volume of alcohol, but not less than sixty-two per centum by volume of alcohol ”;

(c) by omitting paragraph (a)of sub-regulation (2.) and inserting in its stead the following paragraph:—

“ (a) which contains not less than fifty-seven per centum by volume of alcohol;”; and

(d) by omitting from paragraph (b) of sub-regulation (2.) the words “ three per centum proof spirit ” and inserting in their stead the words “ one and seven-tenths per centum by volume of alcohol ”.

10. Regulation 92 of the Excise Regulations is amended by omitting sub-regulation (3.) and inserting in its stead the following sub-regulation:—

“ (3.) When the mixing is complete, the wine or grape must is not to contain more than—

(a) if intended for export—twenty-four per centum by volume of alcohol; or

(b) in any other case—twenty-three per centum by volume of alcohol.”.

11. Regulation 104 of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“ 104. The spirits, after being received into the factory, shall be denatured by being mixed as follows:—

(a)one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with not less than one volume of beer, three volumes of water and one volume of vinegar containing not less than 5 per centum of absolute acetic acid;

(b)one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with not less than four volumes of wine containing not more than 16 per centum by volume of alcohol, and one volume of vinegar containing not less than 2.5 per centum of absolute acetic acid; or

(c) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with 1 per centum of glacial acetic acid and then diluted so that the mixture shall not contain more than 12 per centum by volume of alcohol.”.

12. Regulation 117a of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“ 117a. The spirit must contain not less than ninety-four per centum by volume of alcohol.”.

13. Regulation 126d of the Excise Regulations is amended by omitting from paragraph (b)the word “ gallons ” and inserting in its stead the word “ litres ”.

14. Regulation 126h of the Excise Regulations and the heading immediately before it are repealed.

15. Regulation 145 of the Excise Regulations is amended by omitting the figures and words “ 10 liquid gallons ” (wherever occurring) and inserting in their stead the figures and word “ 50 litres ”.

16. Regulation 146 of the Excise Regulations is amended by omitting the figure and words “ 5 liquid gallons ” and inserting in their stead the figures and word “ 25 litres ”.

17. Regulation 148 of the Excise Regulations is amended by omitting the figure and words “ 5 liquid gallons ” and inserting in their stead the figures and word “ 25 litres ”.

18. Regulation 153 of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“ 153. The spirit must contain not less than ninety-four per centum by volume of alcohol.”.

19. Regulation 186 of the Excise Regulations is amended by omitting from paragraph (d)of sub-regulation (1.) the words “ four ounces ” and inserting in their stead the figures and abbreviation “ 120 grams ”.

20. Regulation 212 of the Excise Regulations is repealed.

21. Regulation 213 of the Excise Regulations is amended by omitting from sub-regulation (2.) the words “ of paragraph (b) ”.

22. Regulation 214 of the Excise Regulations is amended by omitting the table and inserting in its stead the following table:—

First Column	Second Column
Quantity of beer that may be manufactured in a year	Amount to be given in security
$
1,706.25 kilolitres or less................................................................................................	1,000
More than 1,706.25 kilolitres, but not more than 3,412.5 kilolitres....................................	1,500
More than 3,412.5 kilolitres, but not more than 6,825 kilolitres.........................................	2,000
More than 6,825 kilolitres, but not more than 13,650 kilolitres..........................................	5,000
More than 13,650 kilolitres, but not more than 27,300 kilolitres........................................	10,000
More than 27,300 kilolitres, but not more than 54,600 kilolitres........................................	15,000
More than 54,600 kilolitres.............................................................................................	20,000

23. Regulation 224 of the Excise Regulations is amended by omitting from paragraph (d)the word “ gallons ” and inserting in its stead the word “ litres ”.

24. Regulation 228 of the Excise Regulations is amended—

(a) by omitting from paragraph (a)of sub-regulation (3.) the words “ one inch ” and inserting in their stead the figures and word “ 25 millimetres ”; and

(b)by omitting from that paragraph the words “ six inches ” and inserting in their stead the figures and word “ 155 millimetres ”.

25. Regulation 234a of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“ 234a. For the purposes of calculating duty, the percentage of alcohol by volume contained in liqueurs may be ascertained by distillation or by any other method approved by the Collector.”.

26. Regulation 234c of the Excise Regulations is amended by omitting from paragraph (b)of sub-regulation (3.) the word “ gallons ” and inserting in its stead the word “ litres ”.

27. Regulation 234d of the Excise Regulations is amended by omitting sub-regulation (1.).

28. The Schedule to the Excise Regulations is amended—

(a)by omitting Forms 1, 21, 31, 41 and 46 and inserting in their stead the respective forms in the Schedule to these Regulations;

(b)by omitting from Form 2 the word “ acres ” (wherever occurring) and inserting in its stead the word “ hectares ”;

(c)by omitting from Forms 2, 3, 4 and 6 the abbreviation “ lbs.” (wherever occurring) and inserting in its stead the abbreviation “ kg ”.

(d) by omitting from Form 32 the words “ Gallons or ”; and

(e) by omitting from Forms 33 and 34 the word “ Gallons,”.

THE SCHEDULE Regulation 28 (a).

Form 1. Regulation 4.

AUSTRALIAN EXCISE

Name of Producer	Tobacco Leaf Producer’s Book
Place	Registration No.

 

Date	Extent of area on which leaf is grown in hectares	Quantity of cured tobacco leaf produced in kilogrammes	Date	Quantity of cured tobacco leaf removed		To whom delivered
				Pkgs	kg	Name	Address

Form 21. Regulation 143.

AUSTRALIAN EXCISE

Form of record to be kept by users of Australian spirits, not matured in wood for two years, delivered under item 2 (M) of the Excise Tariff 1901-1971.

Received

How disposed of

Spirits received

Spirits used

Sold

Date

Number of warrant

Product in litres

Percentage by volume of alcohol

Alcohol in litres

Date

Product in litres

Percentage by volume of alcohol

Alcohol in litres

Article in preparation of which spirits have been used

Date

Name of purchaser

Quantity

Article in preparation of which spirits are to be used

Product in litres

Percentage by volume of alcohol

Alcohol in litres

Balance on hand

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—

(Description of person taking declaration)

 

Form 31.	Regulation 204.
AUSTRALIAN EXCISE	Warrant No.
Entry of Spirits for Home Consumption

State of
Entered ex	Date
Owner	Place

          

Vessels and cases

No. of packages

Description of vessel

Material from which spirit distilled

Description of spirit

Product in litres

Alcohol content

Alcohol in litres

Tariff item

Rate of duty

Duty

Brand

No.

By hydrometer

Obscuration

Percentage by volume of alcohol

Total

$

Total number of packages

I,

, the owner make this entry.

Signature.

Form 41. Regulation 124.

AUSTRALIAN EXCISE

Return showing particulars of Australian spirit received and disposed of by Hospital during the half-year ended , 19 .

    

Date		Spirit received	Date		Spirit disposed of
19	19
litres	litres
Balance on hand at end of previous half-year.....	Distributions to other hospitals—
Receipts during half-year to which return relates—	To........................
	To........................
From....................	Used—
From....................	For............................
From....................	For............................
From....................	For............................
From....................	For............................
Balance on hand at end of half-year to which return relates
Total...............	Total....................

I, hereby declare that the above

return contains a true statement of the particulars mentioned therein for the half-year ended

, 19 .

(Signature of Declarant)
Declared at.	before me this
day of	, 19 .
(Description of person taking declaration)

Form 46. Regulation 125b.

AUSTRALIAN EXCISE

Excise Act 1901-1968

Record of Spirits Used in the Manufacture of Medicinal Preparations

How disposed of
Date	Name of preparation	Product in litres	Percentage by volume of alcohol	Alcohol in litres	To whom delivered	Place	Excise Permit Number

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—
(Description of person taking declaration)

Printed by Authority by the Government Printer of the Commonwealth of Australia