STATUTORY RULES.
1944. No. 173.
REGULATIONS UNDER THE EXCISE ACT 1901-1942.*
I, THE ADMINISTRATOR of the Government of 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-ninth day of November, 1944.
W. DUGAN
Administrator.
By His Excellency’s Command,
F. M. FORDE
for and on behalf of the Minister of State for Trade and Customs.
Amendments of Excise Regulations 1925.†
Free delivery of dutiable articles.
1. Regulation 21 of the Excise Regulations 1925 is amended by inserting, after the word “Spirits;”, the word “Saccharin;”.
Destruction of leaf by producers and dealers.
2. Regulation 39a of the Excise Regulations 1925 is amended by omitting from sub-regulation (1.) all the words after the word “extract” and inserting in their stead the words “and by subsequently disposing of any residue by burning or by such other means as the Collector approves”.
3. Regulation 161 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—
Definition.
“161. In these Regulations, ‘petrol’ includes benzine, benzol, gasoline, naphtha, pentane and any petroleum, shale or coal tar distillate dutiable under the Excise Tariff.”.
* Notified in the Commonwealth Gazette on , 1944.
† 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, Nos. 22 and 140.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
6625.—Price 3d. 9/1.11.1944.
Overview
The Statutory Rules 1944 No. 173, made under the Excise Act 1901-1942, aim to amend the Excise Regulations 1925, reflecting changes in the taxation landscape and the need to update certain excise regulations. Enacted by the Administrator of the Government of the Commonwealth of Australia, these regulations were made with the advice of the Federal Executive Council and on behalf of the Minister of State for Trade and Customs. The amendments target specific regulations concerning the free delivery of dutiable articles, the destruction of leaf by producers and dealers, and the definition of petrol, thereby addressing discrepancies and updating the regulatory framework to align with current tax policies and industry practices.
Scope and Application
The Excise Regulations 1925, as amended by Statutory Rules 1944, No. 173, apply to all entities and individuals involved in the production, distribution, and sale of dutiable goods within the Commonwealth of Australia. These regulations specifically target the excise duties on a range of products including spirits and saccharin, with saccharin being newly introduced in this amendment. The regulations also dictate the processes for the destruction of dutiable leaf by producers and dealers, stipulating that any residue must be disposed of by burning or other approved methods. Additionally, the definition of petrol is expanded to include various petroleum, shale, or coal tar distillates that are subject to excise duties. These amendments extend the application of excise regulations to cover a broader range of substances and ensure compliance with approved disposal methods. The regulations are designed to enforce the Excise Act 1901-1942 across the national jurisdiction of Australia, thereby impacting industries involved in the manufacture and sale of dutiable goods.
Key Provisions
The Excise Regulations 1944, made under the Excise Act 1901-1942, primarily serve to amend the Excise Regulations 1925. Regulation 21 is amended to include saccharin as a dutiable article, expanding the scope of items that may require excise duty (Reg. 1). Additionally, Regulation 39a is modified to mandate that leaf extract residues must be destroyed by burning or other approved methods (Reg. 2). Furthermore, Regulation 161 is repealed and replaced to redefine 'petrol' to include various petroleum, shale, or coal tar distillates that are subject to duty (Reg. 3).
These regulations impose specific obligations on producers and dealers of dutiable articles. They must ensure saccharin is accounted for in the same manner as other dutiable items, which may involve obtaining the necessary licenses and paying applicable duties (Reg. 1). Producers and dealers are also required to dispose of leaf extract residues through approved methods, such as burning, to prevent misuse or illegal distribution (Reg. 2). The expanded definition of 'petrol' in Regulation 161 necessitates that these entities accurately classify and declare all covered distillates for duty purposes (Reg. 3).
Failure to comply with these regulations can result in significant consequences. While the specific penalties are not detailed in the regulations themselves, breaches of excise duties under the Excise Act 1901-1942 generally carry severe civil and criminal penalties. These may include substantial fines and, in the case of deliberate or repeated offenses, 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.