Excise Regulations 1925 (Amendment)

Overview

The Excise Regulations 1939 were enacted by the Governor-General in Council to provide a comprehensive framework for the administration of excise duties under the Excise Act 1901-1934. This statutory instrument aimed to address the need for a more streamlined and efficient regulatory environment for excise duty collection, particularly in terms of the working hours and days for excise-related business operations. By repealing and replacing sections of the Excise Regulations 1925, the new regulations introduced updated working hours and days, alongside provisions for overtime charges for work conducted outside the designated hours. The policy objective was to ensure that excise duties were collected effectively while also providing flexibility for operations in exceptional circumstances. The regulations reflect the intent of the Federal Executive Council and the Minister of State for Trade and Customs to adapt the excise duty administration to contemporary requirements and operational efficiencies.

Scope and Application

The Excise Regulations 1939, made under the Excise Act 1901-1934, specify the conditions and times under which excise-related business can be conducted. These regulations apply to all officers involved in the supervision and operation of activities governed by the Excise Act, including those overseeing the receipt, delivery, or manufacture of goods. The regulations establish specific working hours for different categories of officers, with certain officers required to work from 8 a.m. to 5 p.m. on weekdays and 8 a.m. to noon on Saturdays, while other officers are required to work from 9 a.m. to 4.45 p.m. on weekdays and 9 a.m. to noon on Saturdays. The Collector of Customs has the authority to adjust working days and hours at factories to ensure compliance with the 44-hour weekly limit and to prevent work from commencing before 7 a.m. Additionally, the Minister and Collector can permit work on non-working days and outside of specified hours for specific purposes, with a charge imposed for such services, except in the case of continuous sixteen or twenty-four-hour shifts. These regulations apply across the Commonwealth of Australia, providing a uniform standard for excise-related activities.

Key Provisions

The Excise Regulations 1939, under the Excise Act 1901-1934, establish the framework for the conduct of excise-related business. Regulation 206 outlines the general working days and hours for excise activities, specifying that business is to be conducted on weekdays excluding Sundays and public holidays (Reg. 206(2)). The working hours vary for different categories of officers: those supervising the receipt, delivery, or manufacture of goods, or supervising operations under the Excise Act, work from 8 a.m. to 5 p.m. on weekdays and 8 a.m. to 12 noon on Saturdays (Reg. 206(3)(a)). Other officers work from 9 a.m. to 4.45 p.m. on weekdays and 9 a.m. to 12 noon on Saturdays (Reg. 206(3)(b)). The Collector is empowered to set specific working days and hours at factories, ensuring not to exceed 44 hours per week and commencing no earlier than 7 a.m. (Reg. 206(4)). The obligations imposed by these regulations require excise officers to adhere to the prescribed working days and hours, unless authorised otherwise by the Minister or the Collector. Regulation 207 allows the Minister to permit work on Sundays, Christmas Day, Good Friday, Anzac Day, or Eight Hours’ Day, and the Collector to permit work on any non-working day, for specific purposes under the Excise Act (Reg. 207). Similarly, Regulation 208 allows the Collector to authorise work outside the prescribed working hours for these purposes (Reg. 208). When work is authorised outside the standard working days or hours, Regulation 209 mandates that a charge be made for the officers' services at the rate of four shillings and sixpence per hour, inclusive of travel time (Reg. 209(1)-(3)). The Excise Regulations 1939 also detail the penalties and consequences for non-compliance. Regulation 209 specifies that if work is authorised outside the regular working days or hours, a charge is levied for the officers' services at the specified rate (Reg. 209(1)). However, if the Collector permits continuous work for sixteen or twenty-four hours per day, no charge is made for the hours between noon on Saturday and 6 a.m. on Monday or on a public holiday (Reg. 209(3)). While the regulation does not explicitly state penalties for non-compliance, breaches of the Excise Act or its regulations could lead to civil or criminal consequences, including fines and imprisonment, as provided under the broader legislative framework of the Excise Act 1901-1934.