Excise Procedure Act 1907

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EXCISE PROCEDURE.

No. 1 of 1908.

An Act relating to Procedure on Applications for a Declaration under the Excise Tariff 1906 (Act No. 16 of 1906).

[Assented to 18th February, 1908.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the Excise Procedure Act 1907.

Interpretation.

2. In this Act, unless the contrary intention appears—

“The President” means the President of the Commonwealth Court of Conciliation and Arbitration.

“Application” means an application under section two sub-section (d) of the Excise Tariff 1906 (No. 16 of 1906), and includes applications pending at the commencement of this Act.

President to be guided by equity and good conscience.

Cf. 1904, No. 13, s. 25.

3. In the hearing and determination of any application the President shall act according to equity good conscience and the substantial merits of the case, without regard to technicalities or legal forms, and shall not be bound by any rules of evidence, but may inform his mind on any matter in such manner as he thinks just.

Power to appoint assessors.

Cf. 1904, No. 13, s. 35.

4.—(1.) The President may at any stage of the application appoint two assessors for the purpose of advising him in relation to the subject matter of the application or any matter in connexion therewith, and the assessors shall discharge such duties as are directed by the President.

(2.) One of the assessors shall be a person nominated by the applicant, and the other shall be a person nominated in the interests of the employees in such manner as the President may direct.

(3.) If default is made in nominating either or both of the assessors as required by the President, or if the persons appearing on the application consent, the President may appoint an assessor or assessors without any nomination.

5. On the hearing of any application no party shall (except by consent of all the parties and by leave of the President) be represented by counsel or solicitor.

Power to issue orders to take evidence.

Cf. 1904, No. 13, s. 37.

6. (1.) The President may issue an order to any person to take evidence on his behalf in relation to any application” and that person shall have all the powers and be subject to all the duties of the President in relation to the summoning of witnesses the production of books and documents and the taking of evidence on oath or affirmation.

(2.) No person taking evidence under this section shall disclose any evidence relating to any trade secret or to the profits or financial position of any witness or party except to the President.

Penalty: One hundred pounds.

Powers of President.

Cf. 1901, No. 13, s. 38.

7. The President shall, as regards any application, have power—

(a) to refer any technical matters or matters of account to an expert, and to accept his report as evidence;

(b) to summon any person as a witness, and to compel the production before him of books documents and things for the purpose of reference to such entries or matters only as relate to the application;

(d) generally to give all such directions and do all such things as he deems necessary or expedient in the premises.

Contempt.

Cf. 1904, No. 13, s.83.

8. No person shall, during the hearing of any application, wilfully insult or disturb the President, or interrupt the proceedings on the application, or use any insulting language towards the President or by writing or speech use words calculated to improperly influence the President or any assessor or any witness or to bring the President into disrepute, or be guilty in any manner of any wilful contempt of the President.

Penalty: One hundred pounds.

Contempt by witness.

Cf. 1904, No. 13, s. 84.

9. No person who has been summoned to appear or who has appeared on any application as a witness shall (without just cause the proof whereof shall lie on him)—

(a) disobey the summons to so appear; or

(b) refuse to be sworn as a witness; or

(d) refuse or fail to produce any books or documents which he is required by the President to produce.

Penalty: One hundred pounds,

Evidence as to trade secrets and financial position.

Cf. 1904, No. 13 s. 85.

Provided that no person shall be compelled to give any evidence relating to any trade secret or to the profits or financial position of any witness or party except to the President or to some person ordered by the President to take evidence on his behalf in relation to any application.

No such evidence shall be disclosed or published in any way without the consent of the person entitled to the trade secret or nondisclosure.

Protection of witnesses.

10. No person shall use, cause, inflict, or procure any violence, punishment, damage, loss, or disadvantage to any person for or on

account of his having appeared as a witness on any application, or for or on account of any evidence given by him on any application.

Penalty: Fifty pounds.

Employers not to dismiss employees.

11. No employer shall dismiss any employee from his employment on account of the employee having appeared as a witness, or for or on account of any evidence given by him on any application, or on account of any award or declaration made in respect of any application.

Penalty: Fifty pounds.

Onus on employer.

In any proceeding for any contravention of this section it shall lie upon the employer to show that the dismissed employee was dismissed for some reason other than those mentioned in this section.

Employee not to cease work.

12. No employee shall cease to work in the service of an employer on account of the employer having appeared as a witness, or on account of any evidence given by him on an application, or on account of any award or declaration made in respect of any application.

Penalty: Ten pounds.

Onus on employee.

In any proceeding for any contravention of this section it shall lie upon the employee, who has ceased to work in the service of the employer, to show that he ceased so to work for some reason other than those mentioned in this section.

Intimidation of witnesses.

13. No person shall, by any threat or detriment or disadvantage of any kind whatsoever, or by any offer or promise or reward or advantage of any kind whatsoever, induce or attempt to induce any other person to refrain from giving evidence on any application.

Penalty: Fifty pounds.

President may prohibit publication of evidence.

14.—(1.) The President if he sees fit may prohibit the publication of any evidence given in relation to any application.

(2.) No person shall publish any evidence the publication of which is prohibited by the President.

Penalty: Fifty pounds.

Powers of authority to whom application referred by President.

15. Where an application is referred by the President to a Judge of the Supreme Court of a State or to any person or persons who compose a State Industrial Authority, the Judge or the person or persons who compose the State Industrial Authority shall have all the powers and privileges and shall be subject to the duties which are by this Act vested in or imposed upon the President.

Power to make Regulations.

Cf. 1904, No. 13, s. 43.

16.—(1.) The President may, subject to the approval of the Governor-General, make regulations prescribing the practice and procedure on applications, and subject to such regulations the practice and procedure on any application shall be as directed by the President.

(2.) Until such Regulations are made, the practice and procedure on any application shall be as directed by the President.

(3.) Regulations made under this section shall be deemed to be Statutory Rules within the meaning of the Rules Publication Act 1903.

Overview

The Excise Procedure Act 1907 was enacted to streamline and govern the procedures related to applications for a declaration under the Excise Tariff 1906. This legislation was introduced to address procedural inefficiencies and ensure a fair and equitable process for handling excise-related applications. The Act was enacted by the Commonwealth Parliament and aims to establish clear guidelines and processes for the administration of these applications. It grants the President of the Commonwealth Court of Conciliation and Arbitration significant discretion to ensure that applications are handled according to principles of equity and good conscience, while also allowing for flexibility in the application of procedural rules. The Act provides mechanisms for appointing assessors, issuing orders for evidence collection, and imposing penalties for misconduct during the application process, thereby maintaining the integrity and effectiveness of the excise application procedure.

Scope and Application

The Excise Procedure Act 1907 applies to the procedure on applications for a declaration under the Excise Tariff 1906. This Act specifically concerns the process of applications pending or made under section two subsection (d) of the Excise Tariff 1906, and is applicable on a national level as a Commonwealth Act. The Act empowers the President of the Commonwealth Court of Conciliation and Arbitration to act according to equity and good conscience when hearing and determining applications, without being bound by technicalities or legal forms, and may appoint assessors to advise on the subject matter of the application. The President has the authority to issue orders to take evidence, summon witnesses, and compel the production of documents, while also having the power to prohibit the publication of certain evidence. Additionally, the President can refer applications to a Judge of the Supreme Court of a State or to a State Industrial Authority, who then assume the powers and duties of the President for that application. The Act also includes provisions for penalties for contempt, protection of witnesses, and the prohibition of intimidation. The Act may be extended or restricted through subordinate instruments, such as regulations made by the President and approved by the Governor-General, which would then dictate the practice and procedure on applications.

Key Provisions

The Excise Procedure Act 1907, as referenced in section 1, provides the procedural framework for handling applications under the Excise Tariff 1906. This Act ensures that applications are processed fairly and efficiently. Section 2 defines key terms used throughout the Act, such as "The President" and "Application." Under section 3, the President is mandated to approach each application with equity and good conscience, focusing on the merits of the case rather than strict legal formalities. Section 4 allows the President to appoint assessors to advise on the application, with one assessor nominated by the applicant and the other by the President, unless default occurs or parties consent otherwise. The Act imposes specific obligations on the parties involved in an application. Section 5 restricts parties from being represented by legal counsel during the hearing unless all parties consent and the President grants permission. Section 6 empowers the President to issue orders to individuals to gather evidence, ensuring that the process remains within legal bounds. Section 7 grants the President broad powers to manage the application process, including referring technical matters to experts and summoning witnesses. Additionally, the Act prohibits certain behaviours that could disrupt the application process. Section 8 makes it an offence to insult or disturb the President or interrupt the proceedings, with a penalty of one hundred pounds. Section 9 outlines the responsibilities of witnesses, prohibiting them from disobeying summonses, refusing to be sworn in, or failing to produce required documents, with a penalty of one hundred pounds for each infraction. Breaches of the Act's provisions carry specific penalties. Section 8 imposes a fine of one hundred pounds for contempt during the hearing, while section 9 imposes the same penalty for witness-related offences. Section 10 penalises any violence or disadvantage inflicted on a witness with a fifty-pound fine. Section 11 penalises employers who dismiss employees for appearing as witnesses or providing evidence, also with a fifty-pound fine, with the burden of proof resting on the employer to show the dismissal was for another reason. Section 12 penalises employees who cease working due to employer-related reasons with a ten-pound fine, placing the burden of proof on the employee to demonstrate the cessation was for another reason. Section 13 penalises attempts to intimidate witnesses with a fifty-pound fine. Lastly, section 14 allows the President to prohibit the publication of certain evidence, with a fifty-pound penalty for violations.

Area of Law: Administrative Law
Instrument: Act
Concepts: Definitions & Interpretation; Delegated & Subordinate Legislation; Offence Provisions; Compliance Obligations; Protection of witnesses

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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