Excise Regulations 1925 (Amendment)

Administered by Department of the Treasury

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STATUTORY RULES.

1936. No. 99.

 

REGULATIONS UNDER THE EXCISE ACT 1901-1934.*

(Nineteenth Amendment.)

I, THE DEPUTY OF THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1934.

Dated this twenty second day of July, 1936.

Deputy of the Governor-General.

By His Excellency’s Command,

for Minister of State for Trade and Customs.

_______

Amendment of Excise Regulations 1925.†

1. Regulation 76 of the Excise Regulations 1925 is amended by inserting after the words “Matches; Cigarette tubes, paper and papers” the words “Wireless valves.”

2. Regulation 177p of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“177p. Before a licence to manufacture is issued security to the satisfaction of the Collector shall be furnished by the applicant.”

3. Regulation 204 of the Excise Regulations 1925 is amended by inserting after the words “Matches; Cigarette tubes, paper and papers” the words “Wireless valves.”

4. After regulation 211 of the Excise Regulations 1925 the following regulations are inserted:—

“Wireless Valve Regulations

Application for Licences.

212. Applications for licences to manufacture wireless valves shall be in the form prescribed in Schedule VI. to the Act.

213. The drawings and particulars to accompany applications for licences shall be as follows:—

(a) The name and situation of the factory;

(b) A plan of the factory buildings and premises.

* Notified in the Commonwealth Gazette on , 1936.

† Statutory Rules 1925, No. 181 as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105, and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos. 26 and 56.

3002.—10/7.7.1936—Price 3d.


Scale of Fees.

214. The fee payable by a manufacturer for a licence shall be Five pounds per annum. The fee shall be computed as from the first day of January to the thirty-first day of December, and when by reason of the time of the granting of the licence it will not continue for a full year the amount of fee shall be reduced proportionately.

215. In addition to the fee prescribed by the last preceding regulation, the manufacturer shall pay for the services of an officer, when required, the sum of Three shillings per hour or portion of an hour and the cost of conveyance of the officer to and from the factory.

Security to be Given.

216. Before a licence to manufacture is issued, approved security in the sum of Five hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Safe Custody of Goods.

217. Every manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all wireless valves manufactured in his factory on which Excise duty has not been paid.

Manufacturer’s Books.

218. Every manufacturer shall keep records, in a form approved by the Collector, in which he shall enter daily—

(a) the number of each type of wireless valve manufactured in the factory;

(b) the number of each type of wireless valve removed from the factory;

(c) the name and address of each person to whom wireless valves have been delivered;

(d) the number of wireless valves delivered to each such person;

(e) the amount of duty paid; and

(f) such other particulars as the Collector may require.

Manufacturer’s Returns.

219.—(1.) Every manufacturer shall furnish to the Collector a monthly return showing in regard to the calendar month covered by the return—

(a) the number of each type of wireless valve in the factory at the commencement of the month;

(b) the number of each type of wireless valve manufactured in the factory;

(c) the number of each type of wireless valve removed from the factory;

(d) the number of each type of wireless valve in the factory at the close of the last day of the month;

(e) the amount of duty paid; and

(f) such other particulars as the Collector may require.


(2.) Such return shall be made up to the close of the last day of each month and shall be verified by a declaration made by the manufacturer according to Form 22a and shall be lodged with the Collector within seven days after the end of each month.

Sizes and Marking of Packages.

220. All wireless valves manufactured in a factory shall be packed in the manner in which they are ordinarily sold retail and may be removed from the factory in packages containing such quantities as are approved by the Collector.

221.—(1.) Each wireless valve and each container in which a wireless valve is packed shall be marked, to the satisfaction of the Collector, to indicate clearly by whom and where the wireless valve was manufactured.

(2.) In lieu of the marking provided for in sub-regulation (1.) above each wireless valve and each container in which a wireless valve is packed may be marked with the factory and State numbers, to be allotted by the Collector, and the words ‘Made in Australia’. The factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle or a triangle, thus—

(3.) Each outer package in which wireless valves are removed from a factory shall be clearly marked with the name and address of the manufacturer of the wireless valves and the number of wireless valves contained therein.

(4.) Each wireless valve, each container in which a wireless valve is packed and each outer package in which wireless valves are removed from a factory may also be marked with any other additional marking approved by the Collector.

Checking of Stocks.

222. The Collector shall cause the stocks to be checked periodically.

Return of Wireless Valves to a Factory.

223.—(1.) Wireless valves which have not been taken out of the containers in which they were packed at the time of their original removal from a factory, may be returned to the factory, and may be re-issued and again removed from the factory without further payment of duty, provided satisfactory evidence is produced to show that duty was paid at the time of original removal from the factory.

(2.) Any wireless valves returned to a factory under the last preceding sub-regulation shall, until again removed, be kept in such part of the factory as an officer requires and separately from the rest of the wireless valves therein.

(3.) A separate account of any wireless valves returned and of any wireless valves re-issued under sub-regulation (1.) of this regulation shall be kept by the manufacturer. Daily entries shall be truly made by the manufacturer in the separate account which shall be


verified every month, or at such intervals as the Collector approves. The account shall, in respect of the re-issue of any wireless valves, contain all the particulars required to be shown in the manufacturer’s prescribed records as regards wireless valves on their original removal.

(4.) In the manufacturer’s records and monthly return, prescribed under regulations 218 and 219 of these Regulations, no entry shall be made or account taken of wireless valves returned to the factory under this regulation.”

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Excise Regulations 1925 were amended in 1936 to introduce new regulations for the manufacture of wireless valves, a technology of growing importance at the time. The amendments were enacted under the authority of the Excise Act 1901-1934 by the Deputy of the Governor-General acting with the advice of the Federal Executive Council. The primary objective of these amendments was to regulate the production of wireless valves, ensuring that manufacturers met specific criteria for licensing, security, and record-keeping, thereby facilitating the collection of excise duties and monitoring compliance with legislative standards. The changes involved the introduction of new regulations regarding the application process for manufacturing licenses, the fees associated with these licenses, the security required to be posted, and the safe custody and marking of wireless valves, among other provisions.

Scope and Application

The Excise Regulations 1925, as amended by Statutory Rules 1936, No. 99, pertain to the regulation of excise duties on specific goods within the Commonwealth of Australia. These regulations specifically target the manufacture of wireless valves, imposing requirements for licences, fees, security deposits, record-keeping, and marking of packages. The regulations apply to any person or entity manufacturing wireless valves in Australia, necessitating adherence to the prescribed processes for obtaining a manufacturing licence and the associated obligations such as fees, security, and record-keeping. The regulations also detail the requirements for marking and packaging of the manufactured goods, as well as the periodic checking of stocks by the Collector. Notably, the regulations provide for the return and re-issuance of wireless valves under certain conditions, with specific accounting requirements for such transactions. The scope of these regulations extends across the entire Commonwealth, ensuring a uniform application of excise duties and related regulatory measures.

Key Provisions

The Excise Regulations 1925 have been amended to introduce new provisions regarding the manufacture and sale of wireless valves. Regulation 76 and 204 have been updated to include "wireless valves" alongside "matches" and "cigarette tubes, paper and papers." Regulation 177p has been repealed and replaced with a requirement for applicants to furnish security before a manufacturing licence is issued. Additional regulations, numbered 212 to 223, have been inserted to govern the licensing and manufacturing process for wireless valves. Entities involved in the manufacture of wireless valves must adhere to several obligations under these regulations. They must submit licence applications in the prescribed form, accompanied by specific details about the factory, such as its name, location, and a plan of the premises (Regulation 212). The annual fee for a manufacturing licence is set at Five pounds, with additional charges for officers' services and conveyance (Regulation 214). Before receiving a licence, applicants must provide security of Five hundred pounds to ensure compliance with the Act and the Regulations (Regulation 216). Manufacturers are required to arrange for the safe custody of wireless valves and keep detailed records of production, removal, and sales, which must be verified and submitted monthly to the Collector (Regulations 217 to 219). Wireless valves must be packaged and marked according to Collector's specifications, including details about the manufacturer and the quantity of valves in each package (Regulations 220 and 221). The Collector has the authority to periodically check stock levels (Regulation 222). Wireless valves that have already been taxed can be returned to the factory and re-issued without incurring additional duty, provided the original duty payment can be verified (Regulation 223). Failure to comply with these regulations can result in legal consequences. While the specific penalties are not detailed in the excerpt, breaches of the Excise Act and its regulations can generally lead to civil or criminal penalties, including fines and imprisonment, depending on the severity and intent of the violation. The exact penalties would be determined by the courts based on the particular circumstances of each case.

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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.