Excise Regulations 1925 (Amendment)

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STATUTORY RULES.

1930. No. 71.

_______

REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Fifth Amendment.)

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Excise Act 1901-1923 to come into operation forthwith.

Dated this twenty-sixth day of June, 1930.

STONEHAVEN

Governor-General.

By His Excellency’s Command,

F. M. FORDE

for Minister of State for Trade and Customs.

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Amendment of Excise Regulations 1925.

(Statutory Rules 1925 No. 181.)

1. Regulation 76 of the Excise Regulations is amended by inserting after the word “Petrol” the words “Playing Cards”.

2. After Regulation 175 of the Excise Regulations the following regulations are inserted:—

“playing cards regulations.

Application for Licences.

176. Applications to manufacture playing cards shall be in the form prescribed in Schedule VI. of the Act.

177. 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 buildings and premises, or a plan of such part of the buildings or premises as the Collector shall require to be furnished.

Scale of Fees.

177a. The fee payable by a manufacturer for a licence shall be One pound per annum.

177b. The manufacturer shall in addition pay for the services of an officer when required the sum of 3s. per hour or portion of an hour and the cost of conveyance of the officer to and from the factory.

Security to be given.

177c. Before a licence to manufacture playing cards is issued approved security in the sum of Two hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Safe Custody of Goods.

177d. Every manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all playing cards manufactured in his factory on which Excise duty has not been paid.

Samples.

177e. Every manufacturer shall lodge with the Collector a specimen representing each kind of playing card manufactured by him; the specimen shall consist of an imprint of each of the blocks, plates or dies from which each card in the pack is printed, including an imprint of the design on the backs of the cards.

Manufacturer’s Books.

177f. Every manufacturer shall keep a book in a form approved by the Collector in which he shall enter daily—

(a) the quantity of paper received into the factory from which Playing Cards can be made;

(b) the quantity of such paper used for making cards;

(d) the number in dozens of packs of all playing cards manufactured in the factory;

(e) the number in dozens of packs of all playing cards removed from the factory;

(f) the name and address of each person to whom playing cards have been delivered;

(g) the number in dozens of packs of playing cards delivered to each such person;

(h) the amount of duty paid.

Manufacturer’s Returns.

177g.—(1) Every manufacturer shall furnish to the Collector a monthly return showing in regard to the calendar month covered by the return:—

(a) the quantity of paper in the factory at the commencement of the month from which Playing Cards can be made;

(b) the quantity of paper received into the factory from which Playing Cards can be made;

(d) the quantity of such paper on hand at end of the month;

(e) the number in dozens of packs of playing cards:—

(i) in the factory at the commencement of the month;

(ii) manufactured in the factory;

(iii) removed from the factory;

(iv) in the factory at the close of the last day of the month;

(f) the amount of duty paid.

(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.

177h. All playing cards manufactured in a factory shall be put up in playing packs each of which shall be enclosed in a carton, box or other wrapper Each carton, box or wrapper shall bear in prominent characters:—

(a) the words “Made in Australia.”;

(b) a State number and a factory number, to be allotted by the Collector. The factory number shall be stated immediately above the State number and both numbers shall be enclosed in a circle or a triangle, thus—

The State and factory number as prescribed herein shall be applied to any outer package in which playing cards are delivered from the factory.

177i. Playing cards may be removed from the factory in any number of dozens or half dozens of packs.

Notice of Removal of Playing Cards.

177j. Every manufacturer at whose factory a supervising officer is not permanently stationed shall before removing playing cards from his factory give at least twenty-four hours’ notice in writing to the Collector of the time when he intends to remove playing cards but a standing notice may be given that removals will take place at certain specified times.

Checking of Stocks.

177k. At any factory where a supervising officer is not permanently stationed the Collector shall cause the stocks to be checked periodically.”

3. Regulation 204 of the Excise Regulations is amended by inserting in the second column after the word “Petrol” the words “and Playing Cards”.

4. Form 22a in the Schedule is amended by omitting—

“Reg. 168—

Declaration verifying return by

Petrol Manufacturer”,

and inserting in lieu thereof—

“Reg. Nos. 168, 177f—

Declaration verifying return by

Manufacturer”.

5. Form 32 in the Schedule is amended by omitting the word “Petrol” and by inserting after the word “Gallons” the words “or Quantity”.

By Authority: H. J. Green, Government Printer, Canberra.

Overview

The Excise Regulations 1925 were amended in 1930 to include regulations governing the manufacture and sale of playing cards in Australia. These amendments were made under the Excise Act 1901-1923, enacted by the Australian Parliament to regulate the production and sale of certain goods, including tobacco and alcohol, and to impose excise duties on these goods. The 1930 regulations introduced specific requirements for manufacturers of playing cards, including the need to obtain a licence, pay a fee, provide security, and keep detailed records of production and sales. The policy objective of these regulations was to ensure that playing card manufacturers complied with excise laws and paid the appropriate duties. The Regulations under the Excise Act 1901-1923 were enacted to address the need for comprehensive regulation of exciseable goods, ensuring that manufacturers complied with the law and paid the required duties. The Excise Act provided a framework for the imposition of excise duties and the regulation of goods such as petrol, playing cards, and other specified items. The 1930 amendments expanded this framework to include playing cards, reflecting changing economic and social conditions and the government's intent to regulate all exciseable goods comprehensively.

Scope and Application

The Excise Regulations 1925, amended by Statutory Rules 1930 No. 71, extend to the regulation of excise duty on playing cards in Australia. The regulations specifically apply to entities and individuals involved in the manufacture of playing cards within the Commonwealth. The regulations introduce a licensing framework for the manufacture of playing cards, stipulating the requirements for application, fees, and security. Manufacturers must provide detailed plans of their premises, lodge samples of their products, and maintain records of their activities, including the quantities of materials used and the amounts of duty paid. Additionally, manufacturers are required to ensure the safe custody of playing cards and to provide monthly returns to the Collector. The regulations also dictate the sizes and marking of packages for playing cards, with specific requirements for state and factory numbers to be prominently displayed. The regulations apply nationally across Australia, under the authority of the Excise Act 1901-1923. Any exclusions, exemptions, or thresholds are not explicitly stated in the provided text, but they would likely be detailed in the broader legislative framework or subsequent amendments.

Key Provisions

The Excise Regulations 1925, as amended by Statutory Rules 1930 No. 71, introduce new provisions specifically for the manufacture of playing cards under the Excise Act 1901-1923. Section 1 of the amendment introduces playing cards into the list of goods subject to excise duty, previously limited to petrol. Section 2 adds several new regulations (Regulations 176 to 177k) that pertain specifically to playing cards. Regulation 176 outlines the application process for a licence to manufacture playing cards, requiring prescribed forms and specific information (Regulation 177). The fees for a licence and the associated costs are set out in Regulation 177a and 177b, with an additional requirement for security in Regulation 177c. Regulations 177d and 177e mandate the safe custody of playing cards and the submission of samples to the Collector, respectively. Regulation 177f details the mandatory record-keeping requirements, including daily logs of paper usage and card production, while Regulation 177g sets out the monthly returns to be submitted, verified by a declaration. Regulation 177h specifies the marking and packaging requirements for playing cards, including the inclusion of state and factory numbers. Regulation 177j outlines the notification process for the removal of playing cards from the factory, and Regulation 177k allows for periodic stock checks by the Collector at factories without permanent supervision. The Excise Regulations impose several obligations on manufacturers of playing cards. They must apply for a licence using the prescribed form (Regulation 176), provide accompanying drawings and particulars (Regulation 177), and furnish approved security (Regulation 177c). Manufacturers are required to keep detailed records of paper usage, card production, and sales (Regulation 177f), and submit monthly returns to the Collector (Regulation 177g). Additionally, they must ensure playing cards are securely stored and appropriately marked (Regulations 177d and 177h) and notify the Collector of any removals from the factory (Regulation 177j). Any manufacturer failing to comply with these obligations could face civil or criminal consequences, although specific penalties are not detailed in the excerpt. While the statutory rules do not explicitly state penalties for non-compliance, breaches of excise regulations can lead to civil and criminal consequences under the broader Excise Act 1901-1923. Civil penalties may include fines, and in severe cases, criminal penalties could apply, including imprisonment. The exact penalties would depend on the nature and severity of the breach, but the Act provides for substantial fines and imprisonment terms for offences related to excise duties.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Licensing & Registration; Reporting & Disclosure Obligations; Compliance Obligations; Enforcement Powers

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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.

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