Spirits Act 1906
Act No. 21 of 1906 as amended
[Note: This Act was repealed by Act No. 74 of 2006 on 1 July 2006]
This compilation was prepared on 8 September 2003
taking into account amendments up to Act No. 107 of 2002
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
1 Short title [see Note 1]
2 Commencement [see Note 1]
2A General administration of Act
3 Interpretation
4 Incorporation of Parts of Excise Act 1901
5 Application of the Criminal Code
6 Amendments of the Distillation Act 1901
7 Certificates in relation to spirits
9 Penalty for describing spirits contrary to Act
10 Brandy delivered for human consumption
11 Certain imported spirits to be matured
12 Certain Australian spirits to be matured
14 Methylated spirits and their use
15 Penalty for refining etc. methylated spirits
16 Penalty for selling etc. illicit methylated spirits
17 Forfeiture of illicit methylated spirits
18 Spirits containing methylating substances
20 Licences to make and sell methylated spirits
22 Power to enter and take samples
23 Penalty for refusing to supply samples
26 Power to make regulations
Notes
An Act relating to Spirits
1 Short title [see Note 1]
This Act may be cited as the Spirits Act 1906.
2 Commencement [see Note 1]
This Act shall commence on a day to be fixed by proclamation.
2A General administration of Act
The CEO has the general administration of this Act.
3 Interpretation
(1) In this Act, unless the contrary intention appears:
Alcohol means ethyl alcohol.
Article of food or drink includes every article used for food or drink by humans, and any article that enters into or is used in the composition or preparation of food or drink, and also includes confectionery, spices, condiments, and flavouring substances.
Brandy means a spirit distilled from wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy, being a spirit that contains not less than 25% of spirit distilled at a strength of not more than 83% by volume of alcohol.
CEO means the Commissioner of Taxation.
Collector has the same meaning as in the Excise Act 1901.
Illicit Methylated Spirits means methylated spirits from which any methylating substance has been abstracted, or which has been refined, distilled, treated or dealt with in contravention of this Act or the regulations, and subject to this Act, includes any methylated spirits (not subject to the CEO’s control) which are in any respect below the standards prescribed for industrial spirits or mineralized spirits.
Medicines includes medicines for internal or external application, other than such veterinary medicines, liniments and medicines for external application as may from time to time be…
Overview
The Spirits Act 1906 was enacted to regulate the production, sale, and use of spirits within Australia, particularly focusing on the classification, labelling, and taxation of spirits. The Act was established to address the need for a comprehensive legal framework governing the spirits industry, ensuring that spirits were properly classified, taxed, and not misrepresented in trade. The enacting body was the Australian Parliament. One of the primary policy objectives of the Act was to prevent the misrepresentation of spirits in trade, particularly ensuring that spirits such as brandy, whisky, and rum were accurately described and not falsely labelled as being of a certain age or quality. This was achieved through stringent classification and labelling requirements, as well as penalties for non-compliance. The Act also aimed to regulate the use and sale of methylated spirits, ensuring that they were not used in the production of consumable goods, thereby protecting public health.
Scope and Application
The Spirits Act 1906 regulates the production, maturation, and sale of spirits, as well as the use and control of methylated spirits within Australia. The Act applies to any person or entity involved in the distillation, maturation, sale, or use of spirits, including brandy, whisky, rum, and methylated spirits. The Act's jurisdiction covers the entire Commonwealth of Australia and applies to both domestically produced and imported spirits. The Spirits Act 1906 incorporates parts of the Excise Act 1901, which further defines and regulates related activities and offences. The Act also outlines specific standards for the description and maturation of various spirits and imposes penalties for non-compliance. Notably, the Act was repealed by the Excise Law Amendment (2006 Measures No. 2) Act 2006 on 1 July 2006. The application of the Act can be extended or modified through subordinate instruments, such as regulations made by the Governor-General under section 26, which may prescribe additional standards, licensing requirements, and penalties for breaches.
Key Provisions
- The Spirits Act 1906, as amended, provides regulations for the distillation, maturation, and sale of spirits in Australia, focusing particularly on brandy, whisky, and rum. The Act allows for the issuance of certificates by officers confirming the classification of spirits as brandy, whisky, or rum, subject to certain conditions (Section 7). It mandates that spirits described as brandy must be distilled wholly from grapes or products derived solely from grapes, and that these spirits must be certified before being delivered for human consumption (Section 10). Imported and Australian-made spirits, including brandy, whisky, and rum, must be matured in wood for at least two years before being released from customs or the Commissioner of Taxation's control, respectively (Sections 11 and 12).
- The Act imposes specific obligations on distillers and blenders, such as the requirement to comply with standards for spirit maturation and description. It also regulates the use of methylated spirits, prohibiting their use in food, drink, essences, tinctures, or medicines unless for specific purposes permitted under the Act or regulations (Section 14(6)). Penalties are established for various breaches, including describing spirits contrary to the Act (10 penalty units), refining or distilling methylated spirits without permission (50 penalty units), and selling illicit methylated spirits (50 penalty units) (Sections 9, 15, and 16). All illicit methylated spirits and articles containing them are subject to forfeiture (Section 17). Furthermore, the Act empowers officers to enter premises to take samples for testing and mandates the payment of a reasonable price for samples taken (Sections 22 and 23). It also provides for the making of regulations to detail specific standards, licensing conditions, and penalties for breaches not exceeding one penalty unit per offence (Section 26).
- The Act was repealed by the Excise Law Amendment Act (No. 2) 2006 on 1 July 2006, but this compilation reflects the law as it stood on 8 September 2003, incorporating amendments up to Act No. 107 of 2002. Transitional provisions were included to manage the application of certain amendments and the continuation of certain offences and notices issued before the amendments took effect.
- Area of Law
- Commercial Law
- Taxation Law
- Instrument
- Act
- Concepts
- Commencement Provisions
- Offence Provisions
- Penalty for describing spirits contrary to Act
- Penalty for selling etc. illicit methylated spirits
- Licences to make and sell methylated spirits
- Power to enter and take samples
- Penalty for refusing to supply samples
- Regulatory Standards
