Excise Regulations 1925 (Amendment)

Overview

The Excise Regulations 1939, made under the Excise Act 1901, were enacted to amend and update the Excise Regulations 1925, addressing the need to modernise and streamline excise regulations in line with changing economic and commercial practices. These regulations were introduced by the Parliament of Australia, reflecting the policy objective of ensuring efficient and accurate administration of excise duties. The regulations provide specific amendments to excise duties on various goods, including tobacco, and modify the reporting requirements for tobacco producers to enhance compliance and administrative efficiency. This legislative instrument aims to refine the existing framework to better suit contemporary commercial activities and taxation needs.

Scope and Application

The Excise Regulations 1939, made under the Excise Act 1901-1934, apply to producers and Collectors of Customs, primarily concerning the reporting and duty on various goods such as tobacco, lico, liquorice, and others. The Regulations impose obligations on producers to furnish returns and declarations concerning their operations to the Collector of Customs, with specific deadlines and penalties for non-compliance. The Regulations affect a range of industries involved in the production and distribution of these goods, extending across the Commonwealth of Australia. The scope of the Act includes amendments to existing regulations and the introduction of new requirements, including the repeal of certain previous regulations and forms, thereby streamlining the reporting process for producers. These Regulations are enforceable nationally, reflecting the Commonwealth's jurisdiction over excise duties and related compliance measures. The Act does not explicitly state exclusions, exemptions, or thresholds, but the specified goods and the context suggest that certain commercial activities are subject to the provisions of the Excise Act. The Regulations also extend the application of the Excise Act through subordinate instruments by specifying the forms and processes producers must follow.

Key Provisions

The Excise Regulations 1939 under the Excise Act 1901-1934 include several key provisions. Regulation 1 outlines the commencement dates for different sections of the regulations, with some coming into effect in January 1938, others on the notification date in the Gazette, and the remainder starting on January 1, 1940. Regulation 2 replaces Regulation 6 of the Excise Regulations 1925, requiring producers to submit a return and declaration to the Collector by January 15 each year, detailing their operations for the previous twelve months. Regulation 3 amends Regulation 21 to include additional materials, such as Cigarette Paper, Lico, Licorice, Material for tipping cigarettes, Petroleum Jelly, Refined Petroleum Oil, Saccharine, and Spice, that must be delivered duty-free. Regulation 4 repeals Regulations 127 to 141 and their heading from the Excise Regulations 1925. Regulation 5 repeals Form 2 in the Schedule to the Excise Regulations 1925 and introduces a new Form 2 for tobacco producer’s return for the twelve months ending December 31, with a penalty for non-compliance. Regulation 6 repeals Forms 15 to 18 in the Schedule to the Excise Regulations 1925. These regulations impose specific obligations on producers and collectors. Producers are required to submit an annual return and declaration by January 15, as outlined in Regulation 2. They must detail their operations for the preceding twelve months, including the quantity of tobacco harvested and sold. The new Form 2 must be used for this purpose, and failure to submit it by the specified date can result in a penalty of up to twenty pounds, as noted in the form itself. Additionally, producers must ensure that certain materials, as listed in Regulation 3, are delivered duty-free. Collectors are responsible for receiving and processing these returns and declarations. Breach of the obligations set forth in these regulations can lead to various consequences. Non-submission of the required return by January 15, as stipulated in Regulation 2, renders the producer liable to a penalty not exceeding twenty pounds. This penalty is explicitly mentioned in the new Form 2. While the regulations do not detail further offences or penalties, it is implied that failure to comply with the duty-free delivery requirements outlined in Regulation 3 could also result in penalties or other enforcement actions.