STATUTORY RULES.
1939. No. 5.
REGULATIONS UNDER THE EXCISE ACT 1901-1934.*
I, 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 eleventh day of January, 1939.
GOWRIE
Governor-General.
By His Excellency’s Command,
J. A. PERKINS
Minister of State for Trade and Customs.
______
Amendments of the Excise Regulations 1925.†
1. Regulation 21 of the Excise Regulations 1925 is amended by omitting all the words from and including the words “Cigarette paper” and inserting in their stead the following words:—
“Cigarette paper;
Cellulose moisture-proof material for tips;
Cork manufactures for tips;
Lico;
Liquorice;
Petroleum jelly;
Refined petroleum oil;
Saccharine;
Spice; and
Tips, namely, amber (so called), silk, maize, straw, imitation gold, and filter tips (whether imported in lengths or cut to size)”.
2. Regulation 177t of the Excise Regulations 1925 is amended—
(a) by adding at the end of sub-regulation (2) the words “In the case of wax vestas put up in barrel containers of an advertising nature, the words ‘Made in Australia’ may be omitted.”; and
(b) by inserting after the word “marked” in sub-regulation (3) the words “, to the satisfaction of the Collector,”.
3. Regulation 197 of the Excise Regulations 1925 and the heading thereto are repealed.
4. Regulation 219 of the Excise Regulations 1925 is amended by omitting from sub-regulation (1.) the words “each type of wireless valve” (wherever occurring) and inserting in their stead the words “wireless valves”.
5. Form 27 in the Excise Regulations 1925 is repealed.
* Notified in the Commonwealth Gazette on 19th January, 1939.
† 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, 56 and 99.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
6920.—Price 3d.
Overview
The Excise Regulations 1925 Amendment Regulations 1939, made under the authority of the Excise Act 1901, were enacted to refine and update the existing excise regulations to better align with contemporary manufacturing and trade practices. This legislative instrument, issued by the Governor-General with the advice of the Federal Executive Council, was designed to address the evolving needs of the excise system by making amendments to specific regulations regarding the types of goods subject to excise and the methods of marking and labelling such goods. The policy objective of these amendments was to ensure that the excise regulations remained effective and relevant, thereby supporting the efficient administration of excise duties and preventing potential evasion.
Scope and Application
The Excise Regulations 1939, made under the Excise Act 1901-1934, apply to a variety of goods and substances involved in exciseable transactions within the Commonwealth of Australia. This legislation specifically targets products such as cigarette paper, cellulose moisture-proof material for tips, cork manufactures for tips, lico, liquorice, petroleum jelly, refined petroleum oil, saccharine, spice, and various tips like amber, silk, maize, straw, imitation gold, and filter tips. The regulations also address labelling requirements for wax vestas and the use of advertising barrel containers, specifying when certain markings may be omitted. The scope of the regulations extends to amending and repealing previous regulations, such as the Excise Regulations 1925, to accommodate changes in the types of goods and the specific conditions under which they are taxed. The amendments also affect the administrative processes, including the satisfaction of the Collector in the marking of goods. These regulations cover a broad range of goods and transactions, ensuring that all relevant products within the exciseable categories are appropriately regulated.
Key Provisions
The Excise Regulations 1939, under the Excise Act 1901-1934, bring several significant amendments to the Excise Regulations 1925. Firstly, Regulation 21 is amended to expand the list of excisable goods, including materials such as cigarette paper, cellulose moisture-proof material for tips, cork manufactures for tips, lico, liquorice, petroleum jelly, refined petroleum oil, saccharine, spice, and various types of tips (section 1). This change broadens the scope of items subject to excise duties. Secondly, Regulation 177t is amended to allow the omission of the phrase "Made in Australia" on barrel containers of advertising nature for wax vestas, and to specify that markings must be to the satisfaction of the Collector (section 2). Thirdly, Regulation 197, along with its heading, is repealed, removing previous specific regulations concerning wireless valves (section 3). Lastly, Regulation 219 is amended to simplify the reference from "each type of wireless valve" to just "wireless valves" (section 4). Additionally, Form 27 is repealed (section 5).
These amendments impose various obligations on the parties involved, such as manufacturers, importers, and sellers of excisable goods. For instance, manufacturers and importers must now account for additional materials in their production and import processes, such as cellulose moisture-proof material and various tips. Sellers and retailers must also ensure that their products comply with the updated regulations, including the new specifications for wax vestas and wireless valves. The requirement for markings to be approved by the Collector adds an additional layer of compliance that businesses must adhere to.
Failure to comply with these regulations can result in significant penalties. While the specific penalties are not detailed in the text provided, under the Excise Act 1901-1934, non-compliance generally leads to penalties that can include fines and, in severe cases, criminal charges. The precise penalties would depend on the nature and extent of the breach, as well as any applicable laws or subsequent amendments.