Excise Regulations 1925 (Amendment)

Overview

The Excise Regulations 1929, enacted under the Excise Act 1901-1923, represent an amendment to the Excise Regulations of 1925. This legislative instrument, issued by the Governor-General acting on the advice of the Federal Executive Council, aims to refine and adjust the existing excise regulations to better align with the current economic and fiscal policies. The primary focus of these amendments is the removal of references to starch from various regulations and forms, reflecting a shift in the excise focus away from starch to other commodities such as tobacco and vinegar. Additionally, the regulations introduce modifications to reporting requirements, including the addition of a declaration form for manufacturers and the insertion of Anzac Day into the list of public holidays exempt from excise duties. These amendments underscore a policy objective to streamline regulatory compliance and adapt to evolving industry practices.

Scope and Application

The Excise Regulations 1929, which are statutory rules made under the Excise Act 1901-1923, apply to manufacturers of tobacco and vinegar, and their activities within the Commonwealth of Australia. These regulations amend the Excise Regulations 1925, primarily by removing references to starch and adjusting various regulatory provisions related to exciseable goods. The regulations impact businesses and entities that manufacture tobacco or vinegar, requiring them to comply with specific reporting and declaration requirements, including the use of amended forms and declarations. The geographic reach of these regulations is confined to the national jurisdiction of Australia, as they are enacted under Commonwealth law. Certain exclusions are made, such as the removal of starch-related regulations and forms, and additional permissions are required for certain activities as stipulated by the Comptroller. The application of these regulations can be further extended or restricted through subordinate instruments as deemed necessary by the relevant authorities.

Key Provisions

The Excise Regulations 1929 (Statutory Rules 1929, No. 74) introduce several amendments to the Excise Regulations 1925. Firstly, Regulation 21 is modified to remove the term "and starch", effectively excluding starch from the regulations (Section 1). Regulation 76 is similarly altered by removing the term "Starch" (Section 2). Further, Regulations 161 to 177 are repealed in their entirety (Section 3). Regulation 204 is amended to eliminate the reference to "starch" (Section 4). Additionally, Form 22 in the Schedule is updated by removing the section pertaining to "Tobacco, Starch, or Vinegar Manufacturer" and inserting a new section for "Tobacco or Vinegar Manufacturer" (Section 5). Form 32 in the Schedule is repealed (Section 6). Regulation 125 (2) is amended to require permission from the Comptroller for certain activities (Section 7). Form 21 in the Schedule is updated to include a declaration that the entries are complete and accurate, signed by a manufacturer and witnessed by a Justice of the Peace or an officer (Section 8). Lastly, Regulation 207 is amended to include "Anzac Day" alongside "Good Friday" as public holidays (Section 9). These regulations impose specific obligations on manufacturers and entities involved in the production and declaration of exciseable goods. Manufacturers of tobacco and vinegar are required to provide accurate and complete declarations, as stipulated in the updated Form 21 (Regulation 21, 204, and Form 22 amendments). The removal of starch from the regulations means that any activities or declarations relating to starch are no longer governed by these Excise Regulations (Regulations 1, 2, 4, and Form 22 amendment). Entities must also seek permission from the Comptroller for certain activities (Regulation 125 (2)). Additionally, public holidays such as Anzac Day must be recognised in compliance with Regulation 207. Breaches of these regulations may result in civil or criminal consequences. While specific penalties are not detailed within the text of these regulations, the general provisions of the Excise Act 1901-1923 may apply. Offences under the Excise Act can lead to penalties, including fines and imprisonment, depending on the severity of the breach. For instance, knowingly making a false declaration could result in penalties for misleading or deceptive conduct under the relevant consumer protection laws, although these are not explicitly stated in the Excise Regulations 1929. It is important to note that the precise penalties would be determined by the courts based on the specifics of each case and applicable laws at the time.