Excise Regulations 1925 (Amendment)

Administered by Department of the Treasury

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STATUTORY RULES.

1942. No. 22.

 

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-seventh day of January, 1943.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

_____

Amendments of the Excise Regulations 1925.†

Goods for and amount of drawback.

1. Regulation 76 of the Excise Regulations is amended by inserting, after the word “Saccharin” the words “Carbonic Acid Gas”.

Forms of entries and despatch note.

2. Regulation 204 of the Excise Regulations 1935 is amended by inserting in the second column of the table thereto, after the word “Saccharin”, the words “Carbonic Acid Gas”.

3. After regulation 244 of the Excise Regulations 1925 the following regulations are inserted.—

Carbonic Acid Gas Regulations.

Application for Licences.

Applications for licences.

“245. Applications for licences to manufacture carbonic acid gas shall be in accordance with the form prescribed in Schedule VI. to the Act.

Drawings, &c., to accompany applications.

“246. The drawings and particulars to accompany applications for licences shall be as follows:—

(a) The name and situation of the factory; and

(b) A plan of the factory buildings and premises.

Scale of Fees.

“247. The fee payable by a manufacturer for a licence shall be Five pounds per annum. The fee shall be computed from the first day of January to the thirty-first day of December and, when by reason of the time of the granting of the licence it will not continue for a full year, the amount of fee shall be reduced proportionately.

* 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; 1941, No. 313; and 1942, Nos. 291, 335 and 387.


Security to be Given.

“248. Before a licence to manufacture is issued, a security to the satisfaction of the Collector for compliance with the Act and these Regulations shall be furnished by the applicant.

Safe Custody of Goods.

“249. Every manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all carbonic acid gas manufactured in his factory on which Excise duty has not been paid.

Scale for Calculating Quantity of Carbonic Acid Gas made in a Factory.

“250.—(1.) The quantity of carbonic acid gas produced in a licensed factory (other than carbonic acid gas manufactured and packed in cylinders or other containers approved by the Collector) shall be determined as follows:—

For every 100 lb. of bi-carbonate of soda used in the manufacture of carbonic acid gas, 50 lbs. of carbonic acid gas shall be deemed to have been produced. For every 100 lb. of carbonate of lime used in the manufacture of carbonic acid gas, 40 lb. of carbonic acid gas shall be deemed to have been produced.

(2.) In cases where carbonic acid gas is packed in a cylinder or other container approved by the Collector prior to removal from or use within a licensed factory, Excise duty shall be payable on the actual quantity of carbonic acid gas packed into the cylinder or container.

Manufacturer’s Records.

“251. Every manufacturer shall keep records in a form approved by the Collector, in which he shall enter daily or as otherwise permitted by the Collector:—

(a) the weight in pounds of all materials received into the factory;

(b) the weight in pounds of all materials used in the factory;

(c) the weight in pounds of all materials in the factory at the close of the last day of the month or other period so approved;

(d) the weight in pounds of all carbonic acid gas deemed to have been produced in the factory from materials used;

(e) the weight in pounds of all carbonic acid gas manufactured in the factory and placed in cylinders or other approved containers;

(f) the weight in pounds of all carbonic acid gas removed from the factory;

(g) the name and address of each person to whom carbonic acid gas has been delivered;

(h) the weight in pounds of carbonic acid gas delivered to each such person;

(i) the amount of duty paid; and

(j) such other particulars as the Collector requires.


Manufacturer's Returns.

“252.—(1.) Every manufacturer shall furnish to the Collector a return showing in regard to the calendar month, or other period approved by the Collector, to which the return relates—

(a) the weight in pounds of all materials received into the factory;

(b) the weight in pounds of all materials used in the factory;

(c) the weight in pounds of all materials in the factory at the close of the last day of the month or other period so approved;

(d) the weight in pounds of all carbonic acid gas in the factory at the commencement of the month or other period so approved;

(e) the weight in pounds of all carbonic acid gas deemed to have been produced in the factory from materials used;

(f) the weight in pounds of all carbonic acid gas manufactured in the factory and placed in cylinders or other approved containers;

(g) the weight in pounds of all carbonic acid gas removed from the factory;

(h) the weight in pounds of all carbonic acid gas in the factory at the close of the last day of the month or other period so approved;

(i) the amount of duty paid; and

(j) such other particulars as the Collector requires.

(2.) The return shall be made up to the close of the last day of each month or other period so approved and shall be verified by a declaration made by the manufacturer in accordance with Form 22a and shall be lodged with the Collector within seven days after the end of each month or other period so approved.

Removal from a Factory—Sizes and Marking of Packages.

“253.—(1.) Carbonic acid gas may be removed from the factory in containers of such description and capacity as are approved by the Collector. Each container shall have marked thereon in oil colours the factory and State number allotted by the Collector and, in addition, shall have marked thereon a distinguishing serial number. Each container in which carbonic acid gas is delivered from a factory free of Excise duty shall also have marked thereon, after the serial number, the words ‘Excise Free’.

“(2.) Each container in which carbonic acid gas is removed from the factory may also be marked with any other additional marking approved by the Collector.

“(3.) Subject to the approval of the Collector, carbonic acid gas may be removed from the factory by pipe line from receiving tanks to an aeration plant or a plant for the manufacture of dry ice situated on premises adjacent to the factory.

Checking of Stocks.

“254. The Collector shall cause stocks of material and carbonic acid gas to be checked at such times as he considers necessary.”.

 

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Excise Regulations 1942 were enacted under the authority of the Excise Act 1901, with amendments made to address the need for the regulation of carbonic acid gas manufacturing and excise duties associated with it. These regulations were introduced by the Governor-General in Council, reflecting the intent to provide a comprehensive regulatory framework governing the production and handling of carbonic acid gas, including specific requirements for licences, fees, manufacturing processes, record-keeping, and the removal and marking of containers. The policy objective was to ensure that the manufacturing and distribution of carbonic acid gas were properly controlled and taxed, thereby facilitating compliance with excise laws and contributing to revenue collection.

Scope and Application

The Excise Regulations 1942, made under the Excise Act 1901-1942, pertain specifically to the manufacturing and removal of carbonic acid gas, which includes carbon dioxide, in Australia. These regulations apply to any person or entity engaged in the manufacture of carbonic acid gas and require them to comply with the specified licensing, record-keeping, and duty payment requirements. The regulations apply across the Commonwealth, extending the Act's provisions to ensure comprehensive oversight and administration of excise duties on the production and distribution of carbonic acid gas. There are no stated exclusions or exemptions in these specific regulations; however, the Act itself may contain provisions that could exempt certain entities or transactions. The scope of application can be extended or restricted through subordinate instruments as determined by the Collector of Customs.

Key Provisions

The main operative sections of the Regulations under the Excise Act 1901-1942 include several provisions relating to the manufacture, storage, and removal of carbonic acid gas. Section 245 outlines the application process for licences to manufacture carbonic acid gas, requiring specific forms and prescribed information. Section 246 details the drawings and particulars that must accompany these applications, including factory details and plans. Section 247 stipulates the fee for the licence, set at five pounds per annum, with a pro-rata fee for partial years. Section 248 requires a security to be provided by applicants before a licence is issued, ensuring compliance with the Act and Regulations. Section 249 mandates that manufacturers ensure the safe custody of carbonic acid gas until excise duty is paid. Section 250 sets the scale for calculating the quantity of carbonic acid gas produced in a factory, differentiating between gas used in production and gas packed in approved containers. Section 251 requires manufacturers to maintain detailed records of materials used, carbonic acid gas produced, and gas removed from the factory. Section 252 necessitates the submission of monthly returns to the Collector, detailing the aforementioned records and other required information, verified by the manufacturer. These Regulations impose several obligations and requirements on parties involved in the manufacture of carbonic acid gas. Manufacturers must submit detailed applications for licences, including factory plans and particulars. They must also provide a security to ensure compliance with the Act and Regulations. Safe custody of carbonic acid gas must be ensured until excise duty is paid, and specific containers approved by the Collector must be used for the removal of carbonic acid gas. Manufacturers are required to keep comprehensive records of materials used and carbonic acid gas produced and removed, as well as submit monthly returns to the Collector. These records must include details of materials received and used, carbonic acid gas produced, and the weight of carbonic acid gas removed, along with any other information required by the Collector. Failure to comply with these Regulations may result in various civil and criminal consequences. While the Regulations do not explicitly detail penalties for breaches, violations of the Excise Act 1901-1942 can result in fines and imprisonment. The Act generally provides for penalties including fines up to 10,000 pounds and imprisonment for up to five years for serious offences. Given the nature of the Regulations, non-compliance with record-keeping, security provisions, and the safe custody of carbonic acid gas could potentially lead to enforcement actions under the broader provisions of the Excise Act.

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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.