STATUTORY RULES.
1946. No. 89.
________
REGULATION UNDER THE EXCISE ACT 1901-1942.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Excise Act 1901-1942.
Dated this twenty-second day of May, 1946.
HENRY
Governor-General.
By His Royal Highness’s Command,
JOHN J. DEDMAN
Minister of State for Trade and Customs.
______
Amendment of the Excise Regulations 1925.†
Regulation 93a of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—
“Allowance for Waste on Spirit added to Wine in a Manufacturing Warehouse.
93a. At the time of clearance for home consumption, the Collector may make an allowance of 2.5 per cent. of the Excise duty payable on such quantity of spirit as is used to fortify wine or grape must in a manufacturing warehouse licensed under the Customs Act 1901-1936:
Provided that the wine or grape must (other than concentrated grape must) has been racked on not less than one occasion while stored in the warehouse.”.
* Notified in the Commonwealth Gazette on 23rd May, 1946.
† 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; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; 1943, Nos. 22 and 140; 1944, No. 173; and 1945, No. 103.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
2795.—Price 3d.