Excise Regulations 1913 (Amendment)

Overview

The Excise Regulations 1926 (Statutory Rules 1926, No. 27) were introduced under the authority of the Excise Act 1901-1923, with the intent to address the need for cohesive regulation between excise and customs duties, particularly concerning the movement of excisable goods within Australia. Enacted by the Governor-General, acting on the advice of the Federal Executive Council, these regulations sought to streamline the administrative processes and ensure that the transfer of excisable goods is uniformly controlled under both excise and customs laws. This legislative instrument aims to incorporate the provisions of the Customs Regulations pertaining to coasting trade and the transfer of dutiable goods by inland carriage, applying them to excisable goods with the necessary alterations. The underlying policy objective is to harmonise the regulatory framework for the movement of goods within the Commonwealth, thus facilitating smoother trade practices and minimising administrative complexities.

Scope and Application

The Excise Regulations 1926, made under the authority of the Excise Act 1901-1923, specifically extend to excisable goods within the Commonwealth of Australia. These regulations apply to both persons and entities involved in the production, manufacture, or distribution of excisable goods, ensuring that they adhere to the prescribed excise standards and obligations. The regulations also cover the transfer of such goods by inland carriage, aligning the treatment of excisable goods with that of dutiable goods under the Customs Act 1901-1925, but with necessary modifications to accommodate excise-specific requirements. This regulatory approach ensures a consistent and comprehensive framework for the control and management of excisable goods across the nation. The scope of these regulations is further extended and refined through subordinate instruments, enabling the government to adapt and address emerging issues or changes in the economic and commercial landscape.

Key Provisions

The main operative sections of the Excise Regulations 1926 (No. 27) focus on the integration of certain provisions from the Customs Act 1901-1925 into the Excise Act 1901-1923. Specifically, regulation 78a states that the regulations under the Customs Act concerning coasting trade and the transfer of dutiable goods by inland carriage will be applicable, with necessary alterations, to excisable goods within the Commonwealth (s. 78a). This implies that the rules governing the movement of goods that are subject to customs duties will also apply to goods that are subject to excise duties, facilitating a streamlined process for the transfer of such goods across state borders. The obligations imposed by the Excise Regulations 1926 on parties or entities governed by these regulations include ensuring compliance with the adapted provisions from the Customs Act. This means that those handling excisable goods must follow the same procedural and documentation requirements as those involved in coasting trade and the inland carriage of dutiable goods. These obligations necessitate that detailed records be kept and that any transfers of goods are reported and authorised as per the relevant regulations. The legislation does not explicitly state offences or penalties for breaches of the Excise Regulations 1926. However, the Excise Act 1901-1923, under which these regulations are made, does provide for various penalties for non-compliance. These can include fines, imprisonment, or both, depending on the severity and frequency of the breaches. The maximum penalties are not specified within these regulations but are outlined in the principal Act. Therefore, parties failing to comply with the adapted provisions from the Customs Act could face legal consequences as prescribed under the broader framework of the Excise Act.