Excise Regulations 1925 (Amendment)

Administered by Department of the Treasury

Legislation au F1996B02955 Regulations Not in force Legislative Instrument

Select Document

STATUTORY RULES.

1931. No. 25

REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Sixth Amendment.)

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 1901-1923, to come into operation forthwith.

Dated this third day of March, 1931.

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

_____

Amendment of Excise Regulations 1925.

(Statutory Rules 1925, No. 181, as amended to this date.)

1. Regulation 76 of the Excise Regulations is amended by inserting after the words “Playing Cards” the words “Concentrated Grape Must”.

2. After regulation 160 of the Excise Regulations the following regulations are inserted:—

CONCENTRATED GRAPE MUST REGULATIONS.

160a. In these Regulations “concentrated grape must” shall include any must or juice of grapes from which water has been extracted by evaporation, refrigeration or any other method.

Application for Licence.

160b. Applications for licences to manufacture concentrated grape must shall be in the form prescribed in Schedule VI. of the Act.

160c. The drawings and particulars to accompany applications for licences shall be as follows: —

(a) the name and situation of the factory;

(b) a plan of the buildings, a description of the plant, and sectional elevation drawings showing every apparatus and vessel and the position and capacity in gallons of every vessel used in the factory;

Scale of Fees.

160d. The fee payable by a manufacturer for a licence shall be Five pounds per annum.

414.—Price 5d.

160e. The manufacturer shall, in addition, pay for the services of an officer, when required, the sum of Three shillings per hour or portion of an hour and the cost of the conveyance of the officer to and from the factory.

Security.

160f. Before a licence to manufacture concentrated grape must is issued, approved security in the sum of Five hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Requirements as to Premises and Plant.

160g. The following requirements shall be complied with to the satisfaction of the Collector in relation to every factory licensed to manufacture concentrated grape must:—

Premises.

(a) The premises shall admit of the proper supervision of operations by officers.

Plant.

(b) There shall be erected in the factory—

(i) one or more vats or tanks for the reception of all must to be used in the manufacture of concentrated grape must;

(ii) one or more vats or tanks for the reception of the concentrated grape must when manufactured.

(c) A statement showing in respect of each vat or tank referred to in this regulation the capacity in imperial gallons at every inch and tenth of an inch of the height thereof shall be furnished by the manufacturer.

(d) Each vat or tank used in the factory shall be close covered and fitted with fastenings so that it can be securely locked.

(c) On the top of every vat or tank there shall be a dipping hole at which an officer can conveniently take a dip or gauge of the contents. The dipping hole shall have a cover and be fitted with a fastening to secure it by lock.

(f) The name of each vat or tank shall be painted thereon in oil colours and in conspicuous letters. Where more than one vessel is used for the same purpose distinctive numbers, in arithmetical progression commencing with 1, shall also be similarly painted thereon.

(g) Every cock, pump, valve, furnace door, or pipe used in conveying steam into any apparatus in the factory or any other part of the plant of the factory shall if so required by the Collector, be provided with fastenings so that it can be securely locked to his satisfaction.

(h) All locks required shall be supplied by the Collector at the expense of the manufacturer.

Notice Book.

160h. A notice book in accordance with Form 42—

(a) shall be supplied by the Collector to the manufacturer;

(b) shall be kept by the manufacturer at the factory;

160i. All notices required to be given by the manufacturer shall be given by entry in the notice book and delivery of the book to the officer.

160j. Every notice in the notice book shall be valid, notwithstanding any defect in form.

Notice of Intention to Manufacture.

160k. Every manufacturer who intends for the first time to commence to manufacture, and every manufacturer who has discontinued manufacture for more than two weeks, shall give to the Collector, six days before he begins to manufacture, a written notice specifying the time when he intends to commence manufacture, but an earlier commencement than the time specified may be sanctioned by authority.

Manufacturer’s Returns.

160l (a) Every manufacturer shall furnish to the Collector, in a form approved by the Comptroller, a monthly return showing in regard to the month covered by the return—

(i) the quantity and gravity (Beaumé) of all concentrated grape must in the factory at the commencement of the month;

(ii) the quantity and gravity (Beaumé) of all grape must used in the manufacture of concentrated grape must during the month;

(iii) the quantity and gravity (Beaumé) of all concentrated grape must manufactured, during the month;

(iv) the quantity and gravity (Beaumé) of all concentrated grape must used during the month;

(v) the quantify and gravity (Beaumé) of all concentrated grape must sold, and the names and addresses of all persons to whom it was sold, during the month; and

(vi) the quantity and gravity (Beaumé) of all concentrated grape must in the factory at the close of the last day of the month.

(b) such return shall be made up to the close of the last day of each month, and shall be verified by the manufacturer according to Form 22a, and shall be lodged with the Collector within seven days after the end of each month.

Size and Description of Containers.

160m. Concentrated grape must may be removed from the factory in containers of such description, size, or weight as is approved by the Collector.

Marking Containers.

160n. Every container of concentrated grape must in the factory shall be marked with the capacity and/or actual contents thereof as approved by the Collector.

Calculation of Quantity.

160o. The quantity of concentrated grape must in any vat, vessel, or container may be calculated by weight, measure, or gauge, as the Collector directs.

TaKing of Samples.

160p. An officer may take samples of any grape must or concentrated grape must in any factory.

Concentrated Grape Must for use other than for the Manufacture of Wine.

Application for Permission to Use.

160q. Any person who desires to use concentrated grape must other than for the manufacture of wine shall make an application in writing to the Collector for permission to do so and furnish the following particulars:—

(a) name in full of applicant;

(b) occupation;

(d) article or articles in the manufacture of which the concentrated grape must is to be used.

160r. The Collector may approve of the application or may refuse it.

Security.

160s. If the application be approved by the Collector the applicant shall give security to the satisfaction of the Collector for compliance with these Regulations.

Issue of Permission.

160t. When security has been given the Collector may grant to the applicant written permission to obtain concentrated grape must for use other than for the manufacture of wine and duty shall be paid on such must before its removal to the premises specified in the application.

Book to be kept by Users of Concentrated Grape Must.

160u. Every person using concentrated grape must other than for the manufacture of wine shall keep a book according to Form 43, in which he shall enter daily—

(a) the quantity of such must received and the name of the manufacturer or person from whom it was received or purchased;

(b) the quantity used each day and the name of the article or articles in the manufacture of which it was used.

Checking of Stocks.

160v. At any factory where concentrated grape must is manufactured, or at any premises or place where such must is used or stored, the Collector shall cause the stocks to be checked periodically.

Declarations Verifying Books.

160w. All entries in books required by these Regulations to be kept by users of concentrated grape must shall be verified monthly by a declaration according to Form 22a.

Powers of Officers.

160x. An officer shall at all times have full access to any factory or promises where concentrated grape must is made, stored, or used, and may at all times inspect, examine, and take extracts from the records kept by the manufacturer, owner, or person using concentrated grape must in pursuance of these Regulations.

160y. The Schedule to the Regulations is amended by inserting after Form 41 the following forms:—

Regulation 160h. Form 42.

Australian Excise.

Excise Act 1901-1923.

NOTICE BOOK.

..............................Factory.

Date and hour of giving Notice.		Grape must to be processed.		Concentrated Grape Must produced.		Signature.
Date.	Hour.	Gallons.	Degrees Beaumé.	Gallons.	Degrees Beaumé.	Signature.

Regulation 106u. Form 43.

Australian Excise.

FORM OF BOOK TO BE KEPT BY USERS OF CONCENTRATED GRAPE MUST OTHER THAN FOR THE MANUFACTURE OF WINE, DELIVERED UNDER ITEM 13 (b) OF THE EXCISE TARIFF.

..........................................................Name of user.

............................................ (Situation of premises.

Date.	Quantity received.	From whom received.	Date.	Quantity used.	Purpose for which used.
	Gallons.			Gallons.

Note.—The above entries must be verified by a declaration according to Form 22a.

By Authority: H. J. Green, Government Printer, Canberra.

Overview

The Excise Regulations 1931, introduced under the Excise Act 1901-1923, were enacted by the Governor-General in Council to address the need for regulation of the manufacturing and use of concentrated grape must, a substance not previously covered by existing excise laws. This legislative instrument aimed to establish a comprehensive regulatory framework to ensure proper oversight and compliance with excise duties for concentrated grape must, including the imposition of fees, security requirements, and specific conditions for the manufacturing premises and plant. The regulations also detail the process for obtaining licences and permissions to manufacture or use concentrated grape must, as well as the obligations of manufacturers and users to maintain records and allow for inspections by excise officers. The policy objective of these regulations was to maintain fiscal control over the production and distribution of concentrated grape must, thereby ensuring the appropriate collection of excise duties and preventing evasion.

Scope and Application

The Excise Regulations 1925, as amended by these Statutory Rules, apply to manufacturers and users of concentrated grape must within the Commonwealth of Australia. These regulations specify the requirements for obtaining a manufacturing licence, including the submission of detailed plans and particulars of the manufacturing premises and equipment. The regulations also establish the fees for licensing, which include an annual charge and additional costs for officer services and transportation. Security in the form of a financial guarantee is required before a licence is issued. The regulations mandate strict adherence to plant and premises standards, requiring close supervision and specific design and labelling of vats and tanks. Manufacturers are obligated to provide monthly returns detailing the production, usage, and sales of concentrated grape must. The regulations also cover the approval of containers for transporting the product and the marking of these containers. The Collector of Customs is empowered to take samples and conduct periodic checks of stocks at manufacturing and storage sites. Additionally, these regulations govern the use of concentrated grape must for purposes other than wine production, requiring users to obtain written permission and maintain detailed records of their use. These regulations extend their application across the Commonwealth of Australia and are enforced by officers who have extensive powers to inspect, examine, and verify records. The regulations are supported by various forms that must be used for applications, licences, and record-keeping. The Collector has the authority to approve or refuse applications for permission to use concentrated grape must outside of wine production, and approved users must provide security and maintain detailed logs of their activities.

Key Provisions

The Excise Regulations 1931 introduce several key provisions concerning the manufacturing and use of concentrated grape must, as amendments to the Excise Regulations 1925. Firstly, Section 160a defines "concentrated grape must" as any grape juice from which water has been extracted through various methods. Section 160b specifies that applications for licenses to manufacture this product must be made in the prescribed form. These applications must include detailed drawings and particulars of the manufacturing premises and equipment, as outlined in Section 160c. The annual license fee is set at Five Pounds, as per Section 160d, and additional fees for officer services and transportation are stipulated in Section 160e. Before a license is issued, applicants must provide approved security of Five Hundred Pounds, in accordance with Section 160f. The Act imposes several obligations on manufacturers of concentrated grape must. Manufacturers must ensure that their premises are suitable for proper supervision by officers, as mandated by Section 160g(a). The factory must be equipped with vats or tanks for receiving and storing grape must and concentrated grape must, as well as other specified plant requirements detailed in Section 160g(b) to (g). Additionally, manufacturers must maintain a notice book as per Section 160h and submit monthly returns detailing production, usage, and sales of concentrated grape must, as outlined in Section 160l. Containers for transporting the product must be approved by the Collector and appropriately marked, according to Sections 160m and 160n. For those seeking to use concentrated grape must for purposes other than wine production, the Regulations require written applications to the Collector, specifying details such as the applicant’s name, occupation, and intended use of the product, as per Section 160q. Upon approval, these users must provide security and keep detailed records of their purchases and usage, as mandated by Sections 160s, 160u, and 160w. The Collector retains the authority to periodically check stocks and inspect records, as stated in Sections 160v and 160x. Failure to comply with these regulations can result in significant legal consequences. While the specific penalties are not detailed in the Regulations themselves, violations of the Excise Act 1901-1923 can lead to both civil and criminal penalties. Civil penalties might include fines, while criminal penalties could include imprisonment, reflecting the seriousness with which the Act treats non-compliance.

Area of Law: Taxation Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Licensing & Registration; Reporting & Disclosure Obligations

Interactions

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.

Legislation content

Overview

Scope and Application

Key Provisions

Legal classification tags

Interactions

Authorises

All Versions