STATUTORY RULES.
1947. No. 85.
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REGULATIONS 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 Regulations under the Excise Act 1901-1942.
Dated this twenty-fifth day of June, 1947.
W. J. McKELL
Governor-General.
By His Excellency’s Command,
VICTOR JOHNSON
for and on behalf of the Minister of State
for Trade and Customs.
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Amendment of the Excise Regulations 1925.†
1. These Regulations shall come into operation on the first day of July, 1947.
2. Regulation 209 of the Excise Regulations 1925 is amended by omitting from sub-regulation (1.) the word “Four” and inserting in its stead the word “Six”.
* Notified in the Commonwealth Gazette on 26th June, 1947.
† 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; 1945, No. 103; 1946, No. 89; and 1947, No. 28.
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By Authority: L. f Johnston, Commonwealth Government Printer, Canberra.
3912— Price 3d.
Overview
The Excise Regulations 1947 were enacted to amend the Excise Regulations 1925 under the Excise Act 1901-1942, aiming to address the need for periodic updates to excise regulations to accommodate changes in economic conditions, commercial practices, and legislative frameworks. These regulations were made by the Governor-General in Council, pursuant to the authority granted by the Excise Act, to ensure the effective administration of excise duties. The specific amendment involves changing the number of hours from "Four" to "Six" in Regulation 209 of the Excise Regulations 1925, reflecting an adjustment in the scope of certain excise-related activities. This legislative instrument was published in the Commonwealth Gazette on 26th June 1947 and came into operation on the first day of July 1947.
Scope and Application
The Excise Regulations 1925, as amended by Statutory Rules 1947 No. 85, apply to all persons and entities involved in the manufacture, production, or importation of excisable goods within the Commonwealth of Australia. The amendments, which came into effect on 1 July 1947, specifically alter regulation 209 by changing the number from "Four" to "Six", likely affecting the classification or criteria for certain goods or transactions under the Excise Act 1901-1942. The regulations are designed to provide detailed rules for the implementation of the Excise Act, extending its application across various industries and conduct related to the production and distribution of excisable goods. These regulations do not explicitly state any exclusions or exemptions but rather establish the framework for the application of excise duties as set out in the principal Act. The scope of the regulations is subject to further definition and modification through subordinate instruments, which may introduce additional criteria or categories subject to excise duties.
Key Provisions
The Regulations under the Excise Act 1901-1942, specifically amending the Excise Regulations 1925, introduce modifications that are set to take effect from 1 July 1947. One significant change is found in Regulation 209, which is adjusted by altering a numerical value within its sub-regulation (1). The word "Four" is removed and replaced with "Six," altering a specific provision within the excise framework.
These Regulations impose specific obligations on parties governed by the Excise Act. The amendment of Regulation 209 affects the particular threshold or limit it establishes, which likely pertains to the excise duties or taxable amounts. Entities involved in the manufacture, production, or sale of excisable goods must comply with this updated regulation, ensuring that their practices align with the revised requirements. This amendment may necessitate adjustments in their record-keeping, reporting, or duty calculations to adhere to the new standards set by the Regulations.
Failure to comply with the Excise Regulations could result in various legal consequences. Offences under the Excise Act may lead to both civil and criminal penalties. For instance, knowingly providing false information or engaging in activities that contravene the Act could result in fines, imprisonment, or both. The exact penalties depend on the severity of the offence and are prescribed within the broader legislative framework of the Excise Act. It is crucial for entities to understand these implications and ensure strict adherence to the Regulations to avoid any legal repercussions.