Excise Regulations (Amendment) (Cth)

Statutory Rules 1985 No.1411

Excise Regulations2 (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 21 June 1985.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

Barry O. Jones

Minister of State for Science

for and on behalf of the

Minister of State for Industry,

Technology and Commerce

Interpretation

1. Regulation 2 of the Excise Regulations is amended by omitting from sub-regulation (2) “the Schedule to these Regulations” and substituting “Schedule 1”.

2. After regulation 2 of the Excise Regulations the following regulation is inserted in Part 1:

Prescribed cases, &c., for purposes of section 24 of the Act

“2a. For the purposes of section 24 of the Act—

(a) the cases specified in column 2 of Schedule 2 are prescribed; and

(b) the conditions set out in column 3 of Schedule 2 in an item in that Schedule are prescribed in relation to the cases specified in column 2 of that Schedule in that item.”.

Repeal of Division 3 of Part II

3. Division 3 of Part II of the Excise Regulations is repealed.

Repeal of regulation 233

4. Regulation 233 of the Excise Regulations is repealed.

S.R. 323/84 Cat. No. Recommended retail price 20c   10/14.1.1985

 

Schedule

5. The Schedule to the Excise Regulations is amended by omitting the heading “THE SCHEDULE” and substituting “SCHEDULE 1”.

6. The Excise Regulations are amended by adding at the end thereof the following Schedule:

SCHEDULE 2 Regulation 2a

Column 1	Column 2	Column 3
Item No.	Cases	Conditions
1	Where the following goods, namely, spirits or spirituous beverages, are to be used in the manufacture of tobacco, cigars, cigarettes or snuff	(1) The goods shall not be used in the manufacture of tobacco, cigars, cigarettes or snuff unless the Collector has, on the application of the manufacturer, consented to the goods being so used by the manufacturer.
(2) Where the goods are capable of being used as food or beverage, the goods shall be treated in such a way as to be rendered unfit for any purpose other than the manufacture of tobacco, cigars, cigarettes or snuff.
2	Where beer containing more than 3.8 per cent by volume of alcohol that has been manufactured at a brewery is to be used in the manufacture of other beer	The beer shall be used in the manufacture of beer containing not more than 3.8 per cent by volume of alcohol and shall be so used at the brewery at which the first-mentioned beer was manufactured or, if the manufacturer of the first-mentioned beer holds a brewery licence in respect of another brewery, at that other brewery.
3	Where beer containing more than 1.15 per cent, but not more than 3.8 per cent, by volume of alcohol that has been manufactured at a brewery is to be used in the manufacture of other beer	The beer shall be used in the manufacture of beer containing not more than 1.15 per cent by volume of alcohol and shall be so used at the brewery at which the first-mentioned beer was manufactured or, if the manufacturer of the first-mentioned beer holds a brewery licence in respect of another brewery, at that other brewery.
4	Where spirits distilled from beer at a brewery are to be used in the manufacture of beer	The spirits shall be used in the manufacture of the beer at the brewery at which the spirits were distilled or, if the manufacturer of the spirits holds a brewery licence in respect of another brewery, at that other brewery.
5	Where the following goods, namely, spirits or essences or flavourings containing spirits, are to be used in the manufacture of spirituous beverages	The goods shall not be used in the manufacture of spirituous beverages unless the Collector has, on the application of the manufacturer, consented to the goods being so used by the manufacturer.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 28 June 1985.

2. Statutory Rules 1925 No. 181 as amended to date. For previous amendments see Note 2 to Statutory Rules 1985 No. 13 and see also Statutory Rules 1985 Nos. 13, 75, 127, and 137.

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