Excise Procedure Regulations (Repeal)

Overview

The Statutory Rules 1956, No. 18, enacted under the Bounties Procedure Act 1907-1934, were introduced to establish regulations governing the administration of bounties within Australia. This legislative instrument was created in response to the need for updated procedures and regulations in light of changes in economic and trade policies. The regulation was made by Alfred William Foster, a Judge of the Commonwealth Court of Conciliation and Arbitration, and subsequently approved by the Governor-General, W. J. Slim, on the advice of the Federal Executive Council. The enactment aimed to streamline and formalise the process for the administration of bounties, ensuring that the regulations were consistent with the broader objectives of the Bounties Procedure Act. This legislative action sought to replace outdated regulations, such as those established under the Excise Procedure Regulations of 1908, with more contemporary frameworks that aligned with the evolving economic landscape of the time.

Scope and Application

This legislative instrument, Statutory Rules 1956 No. 18, is a regulation under the Bounties Procedure Act 1907-1934 and was made by Alfred William Foster, a Judge of the Commonwealth Court of Conciliation and Arbitration. It was approved by the Governor-General in accordance with the Federal Executive Council and officially repealed the Excise Procedure Regulations of 1908, Statutory Rules 1908 No. 45. The regulation applies to the Commonwealth of Australia and pertains specifically to the procedural aspects of bounties as defined under the Bounties Procedure Act 1907-1934. It does not explicitly mention any particular entities or industries, but it is inferred that it affects those involved in transactions or activities subject to bounties within the Commonwealth. The regulation’s scope is limited to the procedural rules and does not include substantive changes to the bounties themselves, unless specified in subordinate instruments or related legislation.

Key Provisions

The main operative sections of the Statutory Rules 1956, No. 18, pertain to the repeal of the Excise Procedure Regulations established under Statutory Rules 1908, No. 45. This repeal signifies a significant change in the procedural framework governing excise duties in Australia. Specifically, section 2 of the Statutory Rules 1956, No. 18, provides that the Excise Procedure Regulations, previously set out in Statutory Rules 1908, No. 45, are to be annulled and no longer have effect. This change is effective as of the date of the regulation’s approval by the Governor-General, which was 21 February 1956. The obligations and requirements imposed by this legislation are primarily concerned with the administrative procedures for excise duties. By repealing the older regulations, the Statutory Rules 1956, No. 18, likely intend to streamline or update the procedural aspects of excise duty administration, potentially to incorporate new methods or align with contemporary practices and legal standards. This change would necessitate that relevant authorities and entities, such as the Commonwealth Court of Conciliation and Arbitration and other regulatory bodies, adjust their processes to comply with the new legislative framework. The exact nature and scope of these changes would be further detailed in any accompanying legislation or guidelines issued subsequent to the repeal. Offences and penalties under the repealed Excise Procedure Regulations, as outlined in Statutory Rules 1908, No. 45, are no longer applicable following the repeal. However, any existing proceedings or enforcement actions under the old regulations would need to be concluded or re-initiated under the new regulatory environment. The maximum penalties for breaches of excise duty laws, which would now be governed by the updated or new regulations, could vary. Historically, penalties for excise duty violations have included fines and, in severe cases, imprisonment, depending on the nature and extent of the breach. The specific penalties applicable post-repeal would be defined in the new regulations or any subsequent legislation addressing excise duties.