STATUTORY RULES.
1942. No. 291.
REGULATION UNDER THE EXCISE ACT 1901-1942.*
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 Regulation under the Excise Act 1901-1942.
Dated this twenty-fifth day of June, 1942.
Deputy of the Governor-General.
By His Excellency’s Command,
Minister of State for Trade and Customs.
Amendment of the Excise Regulations 1925.†
Amendment of Schedule.
Form 40 in the Schedule to the Excise Regulations 1925 is repealed and the following Form inserted in its stead:—
“FORM 40.
Commonwealth of Australia.
Excise Act 1901-1942.
SECURITY TO THE CUSTOMS.
Sprit for use in Public Hospitals.
By this security the subscribers are, pursuant to the Excise Act 1901-1942, bound to the Customs of the Commonwealth of Australia in the sum of subject only to this condition that if all excisable spirit which is from time to time during the continuance of this security delivered to under Excise Tariff Item is dealt with in accordance with the Excise Act 1901-1942 and any amendment thereof or any Act passed in substitution therefor and Regulations for the time being in force thereunder, then this security shall be thereby discharged.*
Dated at the day of 19 .
Name and Descriptions of Subscribers. | Signature of Subscribers. | Signature and Addresses of Witnesses. |
| | |
* Note.—If liability is not intended to be joint and several and for the full amount here state what is intended as, for example, thus :—“The liability of the subscribers is joint only”, or “The liability of [mentioning subscriber] is limited to [here state amount of limit of or mode of ascertaining limit].”.
* Notified in the Commonwealth Gazette on , 1942.
† 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; and 1941, No. 313.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
Overview
The Excise Act 1901-1942 was enacted by the Australian Parliament to address the need for effective regulation of exciseable goods, particularly alcohol, within the nation. The Excise Act provided a comprehensive framework for the imposition of excise on certain goods, including spirits, and established the administrative mechanisms necessary for the collection and enforcement of excise duties. The 1942 Statutory Rules amending the Excise Regulations 1925 aimed to refine the regulatory framework further, ensuring that the excise system remained effective and efficient. The policy objective was to maintain the integrity of the excise system, ensuring that all excisable goods were appropriately taxed and managed, thereby supporting the government’s revenue needs and regulatory oversight.
Scope and Application
The Excise Act 1901-1942, as amended by the Statutory Rules 1942 No. 291, applies to individuals and entities involved in the production, storage, transportation, and sale of excisable goods, including alcohol, within the Commonwealth of Australia. This legislation encompasses a broad range of industries and conducts, specifically targeting those involved in the manufacture and distribution of products subject to excise duties. The regulation extends to all persons and entities operating within the jurisdiction of the Commonwealth, ensuring compliance with federal excise laws. The legislative instrument amends the Excise Regulations 1925, specifically addressing the security requirements for the use of spirit in public hospitals, which involves detailed conditions and liabilities outlined in the newly inserted Form 40. This amendment ensures that any spirit delivered to public hospitals is managed in strict accordance with the Excise Act and relevant regulations. The regulation also provides mechanisms to extend or restrict its application through subordinate instruments, ensuring flexibility and adaptability in response to changing circumstances.
Key Provisions
The Excise Regulations 1925, as amended by Statutory Rules 1942, No. 291, introduce significant changes primarily through the repeal and replacement of Form 40 in the Schedule (sections 1 and 2). This amendment pertains specifically to the security required for the use of excisable spirit in public hospitals, as outlined in the Excise Act 1901-1942. The new Form 40 (section 2) establishes the conditions under which the security must be held, ensuring that any excisable spirit delivered under Excise Tariff Item must be handled in accordance with the Excise Act and relevant regulations.
Entities or individuals who are subject to these regulations must adhere to the prescribed security requirements as detailed in the new Form 40. This includes ensuring that all excisable spirit is dealt with according to the stipulated legislative framework. They must provide the necessary information on the form, such as the names and descriptions of subscribers, and ensure that the form is duly signed by the subscribers and witnesses. Failure to comply with these obligations can lead to legal repercussions.
The regulations impose significant consequences for non-compliance. Breaches of the Excise Act and the associated regulations can result in both civil and criminal penalties. Civil penalties may include fines, while criminal penalties can result in imprisonment. The maximum penalties are not explicitly stated in the provided excerpt but would be determined by the relevant provisions of the Excise Act 1901-1942 and any subsequent amendments. It is crucial for parties governed by these regulations to understand and comply with their obligations to avoid facing such penalties.