Excise Regulations 1913 (Amendment)

Overview

The Excise Regulations Amendment 1920, made under the Excise Act 1901-1918, was enacted to establish a standardised procedure for handling samples taken by excise officers, ensuring a clear and equitable process for all parties involved. This regulation was introduced by the Parliament of Australia to address the need for a consistent and transparent method of dealing with samples collected during excise operations, aiming to maintain fairness and integrity in the enforcement of excise laws. The objective was to provide a formalised protocol for the division, labelling, and distribution of samples, thereby reducing the potential for disputes and ensuring that all parties, including the owner of the sample, the analyst, and the Collector, had a clear understanding of their respective roles and responsibilities.

Scope and Application

The Excise Regulations 1913, amended by Statutory Rules 1920, No. 39, pertain to the procedures surrounding the handling of samples taken under the Excise Act 1901–1918. This regulation applies to officers who take or obtain samples as well as the persons, agents, or servants from whom these samples are taken or obtained. It outlines the mandatory steps for dividing and handling the samples, ensuring transparency and accountability in the examination process. Specifically, samples must be divided into three equal parts, each securely sealed and labelled, with one part handed to the owner, another sent to an approved analyst, and the third retained by the officer for potential further examination. The regulation also details the acceptable methods for delivering the sample to the analyst and stipulates the burden of proof in the event of a dispute regarding the identity of the sample received by the analyst. The regulation applies nationally, extending across the Commonwealth of Australia, and it does not specify any exclusions or exemptions within the text provided. The regulation is part of a broader legislative framework that may be extended or restricted through subordinate instruments, though specific details are not provided in the excerpt.

Key Provisions

The Excise Regulations 1913, as amended by Statutory Rules 1920, No. 39, introduce new provisions concerning the handling of samples obtained under the Excise Act 1901–1918. Regulation 180B, inserted after regulation 180A, specifies the process for dealing with samples once they are taken by an officer. According to regulation 180B(1), when a sample is taken under section 106 or 107 of the Excise Act, the officer must divide it into three equal parts in the presence of the sample's owner or their agent or servant. Each part is to be labelled, marked, and securely sealed. Regulation 180B(1) also dictates that one part should be handed to the sample's owner or their representative, another should be sent to an analyst approved by the Collector for analysis, and the third part should be retained by the officer for any necessary further examination. These regulations impose several obligations on the parties involved. Firstly, the officer responsible for taking the sample must ensure that the sample is divided into three equal parts, each of which is properly labelled, marked, and sealed. The presence of the sample's owner or their agent or servant during this division is required to maintain transparency and accountability. Secondly, the officer must then hand one part to the owner or their representative, send another to the approved analyst, and retain the third part. The method of delivery to the analyst can be personal, by registered post, or by any other method approved by the Collector. Thirdly, in the event of any dispute regarding the identity of the part received by the analyst, the burden of proof lies with the person complaining. Failure to comply with these regulations may lead to various consequences. While the specific legal penalties are not detailed in the provided excerpt, non-compliance with regulations under the Excise Act 1901–1918 can typically result in civil or criminal penalties, including fines and potential imprisonment. The precise penalties would depend on the nature and severity of the breach, as well as any other applicable laws or regulations. The regulations aim to ensure that samples are handled in a transparent and verifiable manner, thereby supporting the integrity of the excise collection process.