Excise Regulations 1925 (Amendment)

Administered by Department of the Treasury

Legislation au F1996B02979 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1942. No. 387

 

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 ninth day of September, 1942.

(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 1925 is amended by inserting, after the words “Dry Batteries and Dry Cells, less than 6 volt”, the word “Saccharin”.

Forms of entries and despatch note.

2. Regulation 204 of the Excise Regulations 1925 is amended by inserting in the second column of the table thereto, after the words “Dry Batteries and Dry Cells, less than 6 volt”, the word “Saccharin”.

3. After regulation 234 of the Excise Regulations 1925 the following regulations are inserted:—

“Saccharin Regulations.

Application for Licences.

“235. Applications for licences to manufacture saccharin shall be in accordance with the form prescribed in Schedule VI. to the Act.

“236. 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 promises.

Scale of Fees.

“237. The fee payable by a manufacturer for a licence shall be Five pounds per annum. The fee shall be computed as 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. 20, 50 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; and 1942, Nos. 291 and 335.

1333.—Price 3d.        20/13.8.1942.


Security to be Given.

“238. Before a licence to manufacture is issued, security approved by the Collector in the sum of Five hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Safe Custody of Goods.

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

Manufacturer’s Records.

“240. 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 saccharin manufactured in the factory;

(b) the weight in pounds of all saccharin removed from the factory;

(c) the name and address of each person to whom saccharin has been delivered;

(d) the weight in pounds of saccharin delivered to each such person;

(e) the amount of duty paid; and

(f) such other particulars as the Collector requires.

Manufacturer’s Returns.

“241.—.(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 saccharin in the factory at the commencement of the month or other period so approved;

(b) the weight in pounds of all saccharin manufactured in the factory;

(c) the weight in pounds of all saccharin removed from the factory;

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

(e) the amount of duty paid; and

(f) 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.

Sizes and Marking of Packages.

“ 242. All saccharin manufactured in a factory shall be packed in the manner in which it is ordinarily sold, by the manufacturer and may be removed from the factory in packages containing such quantities as are approved by the Collector.


“243.—(1.)Each package in which saccharin is packed and each outer package in which saccharin is removed from a factory shall be clearly marked, to the satisfaction of the Collector, with the name and address of the manufacturer.

“(2.) In lieu of the marking provided for in sub-regulation (1.) of this regulation each package of saccharin and each container in which packages of saccharin are packed may be marked with the factory and State numbers, to be allotted by the Collector, and the words ‘Made in Australia’. The factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle or a triangle, thus—

“(3.) Each package containing saccharin and each outer package in which saccharin is removed from a factory may also be marked with any other additional marking approved by the Collector.

Checking of Stocks.

“244.The Collector shall cause stocks to be checked at such times as he considers necessary.”.

 

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

Overview

The Excise Regulations 1925, as amended by Statutory Rules 1942, No. 387, were enacted to address the need for specific regulations concerning the manufacture and distribution of saccharin, a substance subject to excise duty. The regulations were made under the authority of the Excise Act 1901-1942 by the Governor-General in Council, acting on advice from the Minister of State for Trade and Customs. This legislative instrument introduced detailed requirements for the licensing, manufacturing, and record-keeping processes associated with saccharin, as well as the marking and checking of saccharin packages. The policy objective was to ensure that the production and distribution of saccharin were conducted in a manner compliant with excise regulations, thereby facilitating effective revenue collection and regulatory oversight.

Scope and Application

The Excise Regulations 1925, amended by Statutory Rules 1942, No. 387, establish the regulatory framework for the manufacture and handling of saccharin within the Commonwealth of Australia. These regulations apply to all manufacturers of saccharin, requiring them to obtain specific licences, furnish approved security, and maintain precise records of production, removal, and distribution of saccharin. The regulations also mandate the safe custody of saccharin until excise duty is paid, along with the clear marking of all packages and containers to ensure traceability and compliance with the Excise Act 1901-1942. The Collector of Customs has the authority to direct the manner in which saccharin is manufactured, stored, and transported, as well as to conduct periodic checks on stocks to ensure adherence to the regulations. The fees for licences and the forms for applications and records are prescribed, with specific details outlined in the Act and its accompanying schedules. These regulations extend the application of the Excise Act to the specific context of saccharin manufacturing, ensuring a structured and controlled approach to the excise duties associated with this commodity.

Key Provisions

The Excise Regulations 1942 (F1996B02979) introduce several amendments to the Excise Regulations 1925, primarily focusing on saccharin manufacturing and licensing. Regulation 76 and 204 now include saccharin, adding it to the list of goods eligible for drawback (regulations 76 and 204). New regulations 235 to 244 detail the specific requirements for obtaining and maintaining a licence to manufacture saccharin. For example, regulation 235 specifies the form and content of the application for a manufacturing licence, while regulation 236 outlines the accompanying documents needed, such as factory details and plans. Regulation 237 sets the annual licence fee at five pounds, with prorated fees for partial years. The obligations imposed on manufacturers include the submission of specific application forms (regulation 235), the provision of factory plans and particulars (regulation 236), and the payment of the annual licence fee (regulation 237). Manufacturers must also provide security of five hundred pounds (regulation 238) and ensure the safe custody of saccharin (regulation 239). They are required to maintain detailed records of saccharin production and distribution (regulation 240) and submit monthly returns to the Collector (regulation 241). Additionally, saccharin must be packaged and marked according to the Collector's specifications (regulations 242 and 243), and the Collector has the authority to check saccharin stocks as necessary (regulation 244). Failure to comply with these regulations can result in civil or criminal consequences. While the specific penalties are not detailed within the provided text, breaches of excise regulations generally attract penalties under the Excise Act 1901-1942. These can include fines and, in more severe cases, imprisonment. The exact penalties would depend on the nature and severity of the breach, as well as any relevant case law or subsequent legislative amendments.

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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.