STATUTORY RULES.
1945. No. 103.
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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-eighth day of June, 1945.
WINSTON DUGAN
Deputy of the Governor-General.
By His Excellency’s Command,
R. V. KEANE
Minister of State for Trade and Customs.
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Amendment of Excise Regulations 1925.†
Regulation 85 of the Excise Regulations 1925 is amended by omitting paragraph (b) and inserting in its stead the following paragraph:—
“(b) of a strength of not less than thirty degrees above proof:
Provided that Australian wine may be fortified with pure wine spirit of a strength less than thirty degrees, but not less than ten degrees, above proof, subject to the condition that no such wine so fortified shall be removed from the control of the Customs within a period of two years after the date of its last fortification with such spirit; and”.
* Notified in the Commonwealth Gazette on 5th July, 1945.
† 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; and 1944, No. 173.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
2676.—Price 3d.
Overview
The Excise Regulations 1925 were amended in 1945 through Statutory Rules 1945, No. 103, made under the authority of the Excise Act 1901-1942. The amendment, introduced by the Deputy of the Governor-General with the advice of the Federal Executive Council, specifically revises Regulation 85 concerning the minimum strength requirements for fortified wine, allowing Australian wine to be fortified with wine spirit of varying strengths, provided certain conditions are met. This regulation was enacted to update and refine the standards for fortified wine, addressing the need for more flexible and detailed provisions in the existing Excise Regulations 1925. The policy objective is to ensure that the regulations governing the production and fortification of wine are current and reflect any necessary changes in industry practices or standards.
Scope and Application
The Excise Regulations 1925, amended by the Statutory Rules 1945 No. 103, apply to the regulation of excise on various goods within the Commonwealth of Australia, specifically addressing the production and sale of fortified wines. The amendment pertains to the strength of fortified wine, setting a minimum requirement of thirty degrees above proof, with a proviso that Australian wine may be fortified with pure wine spirit of a strength not less than ten degrees above proof, provided it remains under customs control for two years post-fortification. This regulation applies to entities involved in the production and distribution of fortified wines, ensuring compliance with the specified thresholds for alcohol content. The scope of the legislation is national, as it is enacted under the authority of the Commonwealth of Australia, and it extends its reach across all states and territories within the country. There are no stated exclusions or exemptions within the scope of this amendment, which directly modifies the existing regulations to ensure consistency and compliance with the Excise Act 1901-1942.
Key Provisions
The Excise Regulations 1925, as amended by this statutory instrument, specify the alcohol strength requirements for fortified Australian wine (Section 85). According to the amendment, Australian wine must be fortified with pure wine spirit of at least thirty degrees above proof. However, Australian wine can be fortified with wine spirit of a strength of at least ten degrees above proof, but this fortified wine must remain under Customs control for at least two years following the last fortification.
Under these regulations, the parties or entities governed, such as wine producers and importers, must ensure that fortified Australian wine meets the specified alcohol strength requirements. The regulations also require that fortified wine, if below thirty degrees above proof, remains under Customs control for at least two years after the last fortification. Compliance with these provisions is necessary to ensure the correct classification and taxation of wine products.
Failure to comply with these regulations may result in legal consequences. While the exact penalties are not detailed within the statutory instrument, breaches of excise regulations typically carry civil or criminal penalties under the Excise Act 1901-1942. The penalties can include fines and, in severe cases, imprisonment. The specifics of the penalties would be determined based on the nature and extent of the breach, as outlined in the broader legislative framework of the Excise Act.