Excise
No. 23 of 1972
An Act to amend the Excise Act 1901-1968.
[Assented to 17 May 1972]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Excise Act 1972.
(2.) The Excise Act 1901-1968 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Excise Act 1901-1972.
Commencement.
2. This Act shall come into operation on the first day of July, One thousand nine hundred and seventy-two.
Excisable goods to be made in licensed factories.
3. Section 45 of the Principal Act is amended by omitting the words “fifty yards” and inserting in their stead the words “forty-five metres”.
How moisture determined.
4. Section 77 of the Principal Act is amended by omitting the words “two hundred and twelve degrees as indicated by Fahrenheit’s thermometer” and inserting in their stead the words “one hundred degrees Celsius”.
Definitions.
5. Section 77a of the Principal Act is amended—
(a) by omitting the definition of “barrel” and inserting in its stead the following definition:—
“‘barrel’ means a vessel of a capacity of not more than one hundred and sixty-four litres and not less than one hundred and fifty litres;”;
(b) by omitting the definition of “half-hogshead” and inserting in its stead the following definition:—
“‘half-hogshead’ means a vessel of a capacity of not more than one hundred and twenty-three litres and not less than one hundred and thirteen litres;”;
(c) by omitting the definition of “hogshead” and inserting in its stead the following definition:—
“‘hogshead’ means a vessel of a capacity of not more than two hundred and forty-six litres and not less than two hundred and twenty-seven litres;”; and
(d) by omitting the definition of “kilderkin” and inserting in its stead the following definition:—
“‘kilderkin’ means a vessel of a capacity of not more than eighty-two litres and not less than seventy-six and one-half litres;”.
Dutiable contents of vessels.
6. Section 77b of the Principal Act is amended—
(a) by omitting from paragraph (a) the words “fifty-two gallons” and inserting in their stead the words “two hundred and thirty-four litres”;
(b) by omitting from paragraph (b) the words “thirty-five gallons” and inserting in their stead the words “one hundred and fifty-seven and one-half litres”;
(c) by omitting from paragraph (c) the words “twenty-six gallons” and inserting in their stead the words “one hundred and seventeen litres”; and
(d) by omitting from paragraph (d) the words “seventeen gallons” and inserting in their stead the words “seventy-six and one-half litres”.
7. Section 77c of the Principal Act is repealed and the following section inserted in its stead:—
Marking and labelling of vessels and packages.
“77c. Except with permission, a person shall not remove beer from a brewery unless each vessel in which the beer is contained, and each package containing the vessels, is marked or labelled in the prescribed manner.
Penalty: One hundred dollars.”.
Overview
The Excise Act 1972, enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, was designed to amend the Excise Act 1901-1968. This legislation sought to address outdated measurement standards and definitions in the original act, ensuring that excise regulations were aligned with modern metric standards. The policy objective of the Excise Act 1972 was to provide clarity and consistency in the measurement and labelling of excisable goods, specifically for the brewing industry, thereby facilitating compliance and reducing ambiguities. The Act also aimed to update definitions of various vessels used in the industry and to mandate proper marking and labelling of containers to ensure regulatory oversight and enforcement.
Scope and Application
The Excise Act 1972 applies to any person or entity involved in the manufacture, transport, or sale of excisable goods within the Commonwealth of Australia. This includes the production of excisable goods in licensed factories, as well as the transportation and sale of these goods across state and territory borders. The Act regulates the capacity of vessels used in the production of goods such as beer and spirits, and mandates that all vessels and their packages are properly marked and labelled before removal from the brewery. The Act applies nationally, covering all jurisdictions within Australia, and does not specify any exclusions, exemptions, or thresholds beyond what is detailed within its provisions. The application of the Act may be extended or restricted through subordinate instruments, such as regulations or orders, which provide further detail on implementation and enforcement.
Key Provisions
The Excise Act 1972 amends the Excise Act 1901-1968, introducing several changes, including adjustments to the definitions and capacities of certain containers, as well as new marking and labelling requirements for beer vessels and packages. Section 3 of the Act modifies the distance requirement for excisable goods manufacture, changing it from "fifty yards" to "forty-five metres." Section 4 updates the temperature standard from "two hundred and twelve degrees as indicated by Fahrenheit’s thermometer" to "one hundred degrees Celsius." Additionally, Section 5 revises definitions of container capacities, such as barrels, half-hogsheads, hogsheads, and kilderkins, from imperial gallons to litres. Section 6 updates the dutiable contents of these containers from imperial gallons to litres, and Section 7 introduces a new requirement for marking and labelling of vessels and packages containing beer, with a penalty of one hundred dollars for non-compliance.
The Excise Act 1972 imposes various obligations on the parties and entities it governs. Section 3 mandates that excisable goods must be made in licensed factories, ensuring that the production of these goods adheres to regulatory standards. Section 4 introduces a specific temperature standard for certain processes, ensuring uniformity and accuracy in measurements. Section 5's updated definitions provide clarity and consistency in the measurement of container capacities, facilitating compliance and enforcement. Section 6's amendments to the dutiable contents of vessels ensure that taxation is based on accurate and standardised measurements. Finally, Section 7 requires that beer vessels and packages be appropriately marked and labelled, ensuring that these products meet regulatory standards and can be easily identified and traced.
The Excise Act 1972 outlines specific offences and penalties for non-compliance. Section 7 explicitly states that a person shall not remove beer from a brewery unless each vessel and package is marked or labelled in the prescribed manner, with a penalty of one hundred dollars for any breach of this requirement. This provision underscores the importance of adhering to the Act's marking and labelling requirements to avoid financial penalties. While the Act does not detail other potential civil or criminal consequences for non-compliance, it is likely that further breaches of the Act could lead to additional penalties or enforcement actions under related legislation.