Excise Regulations 1925 (Amendment)

Overview

The Statutory Rules 1932 No. 105, which are Regulations under the Excise Act 1901-1923, were enacted to make several amendments to the Excise Regulations of 1925. These amendments were introduced to address the need for adjustments in the fiscal year end for excise calculations, the clarification of duties regarding the production and sale of excisable goods, and the enhancement of labelling requirements for products manufactured in Australia. The regulations were enacted by the Deputy of the Governor-General, acting on advice from the Federal Executive Council. The policy objective of these amendments was to ensure that the excise regulations remained aligned with the fiscal year of the government and to enhance transparency and traceability in the manufacturing and distribution of excisable goods, particularly those produced domestically.

Scope and Application

The Excise Regulations 1925, as amended, under the Excise Act 1901-1923, govern the excise duties applicable to tobacco products manufactured or imported in Australia. These regulations apply to tobacco producers who must provide detailed returns to the Collector of Customs regarding their tobacco leaf harvests and sales for the twelve months ended on 30 June each year. The regulations specify that failure to submit this return by 15 July renders the producer liable to a penalty of Twenty Pounds. The regulations also mandate that all packages of tobacco products must be clearly marked with the manufacturer's name, the town of manufacture, and the words "Made in Australia," along with the approximate number of matches if applicable. These regulations extend throughout the Commonwealth and are applicable to any entity involved in the production or sale of tobacco products within Australia, with no exclusions or exemptions stated in the provided text. The regulations may be further detailed or modified through subordinate instruments, ensuring the ongoing relevance and enforcement of the excise duties.

Key Provisions

The Excise Regulations 1932, as outlined in Statutory Rules 1932 No. 105, introduce significant amendments to the Excise Regulations 1925. Regulation 6 is amended to change the fiscal year-end for excise purposes from 31 December to 30 June (Reg. 6). Regulation 160e is modified to require compliance with requests from the Collector (Reg. 160e). Regulation 177t is updated to mandate that all packages must bear specific details, including the manufacturer’s name, town of manufacture, and the statement "Made in Australia", along with an approximate match count for match containers (Reg. 177t). Additionally, Form 2 in the Schedule to the Excise Regulations is replaced with a new form for tobacco producers to detail their returns for the fiscal period ending 30 June (Reg. 2835). These regulations impose several obligations on the parties they govern. Tobacco producers must ensure their products are correctly marked and submit accurate returns to the Collector of Customs by 15 July, detailing their tobacco production and sales figures for the fiscal year (Reg. 6, Reg. 2835). They must also declare the area they intend to use for growing tobacco in the upcoming season. Failure to submit the required returns by the stipulated date may result in a penalty of Twenty Pounds (Reg. 2835). The regulations also establish consequences for non-compliance. Any tobacco producer who fails to submit their return by 15 July risks incurring a penalty of Twenty Pounds (Reg. 2835). Furthermore, the regulations mandate that all packages must be clearly marked as required, and failure to comply with these marking requirements could lead to additional penalties or enforcement actions by the Collector of Customs. These provisions underscore the importance of adherence to the specified timelines and standards to avoid financial penalties and ensure compliance with excise regulations.