STATUTORY RULES.
1934. No. 65.
REGULATIONS UNDER THE EXCISE ACT 1901-1923.
(Fifteenth Amendment.)
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 1901-1923.
Dated this twenty-third day of May, 1934.
Governor-General.
By His Excellency’s Command,
Minister of State for Trade and Customs.
Amendment of Excise Regulations 1925.
(Statutory Rules 1925, No. 181, as amended to this date.)
1. After regulation 93 the following regulation is inserted :—
“Allowance for Waste on Spirit Added to Wine in a Manufacturing Warehouse.
93a. An allowance of 2.5 per cent. of the total Excise duty payable on spirit used to fortify wine in a warehouse licensed under the Customs Act 1901-1930 may be made by the Collector to cover waste (including evaporation waste) which may occur in respect of such spirit between the date of fortification and the date of payment of duty. The adjustment to cover such allowance for waste shall be made prior to the first racking of the wine.”
2. Regulation 186 is amended by the addition of the following paragraph:—
“(4.) Sub-regulations (2.) and (3.) of this regulation shall not apply to brandy exported under Customs control.”
3. Regulation 210 is amended by omitting the words “War Loan” wherever occurring.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
1602.—10/27.4.1934.—Price 3d.