STATUTORY RULES.
1943. No. 140.
REGULATION 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 Regulation under the Excise Act 1901-1942.
Dated this twentieth day of May, 1943.
Deputy of the Governor-General.
By His Excellency’s Command,
Minister of State for Trade and Customs.
Amendment of the Excise Regulations 1925.†
After regulation 11 of the Excise Regulations 1925 the following regulation is inserted:—
Licence Fees.
“11a.—(1.) The annual fees for licences shall, except where a lesser licence is surrendered for a larger licence, be as follows —
For every factory wherein the weight of tobacco, cigars, cigarettes, and snuff or any of them proposed to be manufactured in one year, shall in the aggregate—
| £ |
(a) Not exceed 5,000 lb................................. | 5 |
(b) Exceed 5,000 lb. but not 10,000 lb........................ | 10 |
(c) Exceed 10,000 lb. but not 20,000 lb....................... | 20 |
(d) Exceed 20,000 lb. but not 50,000 lb....................... | 50 |
(e) Exceed 50,000 lb. but not 100,000 lb...................... | 100 |
(f) Exceed 100,000 lb. but not 200,000 lb...................... | 150 |
(g) Exceed 200,000 lb. but not 350,000 lb..................... | 250 |
(h) Exceed 350,000 lb. but not 500,000 lb..................... | 350 |
(i) Exceed 500,000 lb. but not 1,000,000 lb.................... | 500 |
(j) Exceed 1,000,000 lb. -- for the first 1,000,000 lb. £500, and for each additional 1,000,000 lb. or part thereof £100. |
* Notified in the Commonwealth Gazette on , 1943.
† 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; and 1943, No. 22.
1831.—Price 3d. 25/23.3.1943.
“(2.) 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 the fee shall be reduced proportionately.
“(3.) Where a lesser licence is surrendered for a larger licence, the amount to be paid for the larger licence shall be an amount ascertained by deducting, from the fee which would have been payable if the licence were a licence to which sub-regulation (1.) of this regulation applies, the amount actually paid in cash for the lesser licence and for any previous lesser licence surrendered during the same year, and adding thereto an amount equal to the amount of the credit referred to in section 23 of the Act.”.
By Authority: L. F. Johnston; Commonwealth Government Printer, Canberra.
Overview
The Excise Act 1901-1942 was enacted to address the need for a comprehensive framework to regulate the manufacture and sale of exciseable goods within Australia. This Act provided the legislative foundation for the imposition of excise duties and the regulation of various aspects of the tobacco industry, among other things. The Excise Regulations 1925, which were subsequently amended by Statutory Rules 1943, No. 140, established a system of licence fees for tobacco manufacturers based on the quantity of tobacco products manufactured in a given year. This regulation aimed to ensure that the government could effectively monitor and tax the production of tobacco products, thereby raising revenue and regulating the industry. The policy objective was to maintain a structured approach to taxation and control over the production and distribution of exciseable goods, ensuring compliance and effective revenue collection.
Scope and Application
The Excise Regulations 1925, as amended by the Statutory Rules 1943 No. 140, pertain to the Excise Act 1901-1942 and set out the annual fees for licences for factories manufacturing tobacco, cigars, cigarettes, and snuff. These fees vary based on the proposed annual manufacturing weight of these products, with tiered fees increasing incrementally from £5 for factories manufacturing up to 5,000 pounds of these products to £500 for factories manufacturing between 500,000 and 1,000,000 pounds, and further increasing for any amount over 1,000,000 pounds. The fees are calculated from the first of January to the thirty-first of December, with proportional reductions applied if the licence does not cover a full year. This regulation applies nationally across Australia, as it is a Commonwealth regulation under the Excise Act 1901-1942. The regulation also includes provisions for calculating fees when a lesser licence is surrendered for a larger one, ensuring that the fee for the larger licence is adjusted to reflect any payments made for the lesser licence.
Key Provisions
The Excise Regulations 1925, amended by Statutory Rules 1943, No. 140, introduce new provisions regarding the annual fees for licences under the Excise Act 1901-1942. Specifically, regulation 11a sets out a tiered fee structure based on the amount of tobacco, cigars, cigarettes, and snuff a factory proposes to manufacture in a year (regulation 11a(1)). For example, a factory proposing to manufacture up to 5,000 pounds of these products in one year must pay an annual fee of £5, whereas a factory proposing to manufacture between 100,000 and 200,000 pounds must pay £150. The fee is computed on an annual basis from 1 January to 31 December, with a proportionate reduction if the licence is not valid for a full year (regulation 11a(2)). If a lesser licence is surrendered for a larger licence, the fee for the larger licence is calculated by deducting the amount already paid for the lesser licence from the fee that would have been applicable to the larger licence, and then adding the credit referred to in section 23 of the Act (regulation 11a(3)).
The Act imposes several obligations on entities to which it applies. Firstly, entities must pay the appropriate annual licence fee based on their manufacturing volume as specified in regulation 11a(1). If a lesser licence is surrendered for a larger one, they must calculate the fee as outlined in regulation 11a(3). Entities must also ensure that they pay the fee by the due date to avoid any penalties or enforcement actions. Failure to comply with these obligations may result in the entity being subject to the penalties and consequences outlined in the Excise Act 1901-1942.
Under the Excise Act 1901-1942, breaches of the regulations regarding licence fees may result in civil or criminal consequences. The Act provides for various penalties for non-compliance, including fines and potential imprisonment for serious offences. For example, section 34 of the Act stipulates that a person who fails to pay the correct fee or who makes a false statement in connection with the payment of a fee may be liable to a penalty of up to £1,000 or imprisonment for up to one year, or both. Additionally, the Act may empower officers to take enforcement actions, such as seizing goods or imposing administrative penalties, to ensure compliance with the licence fee requirements.