Excise Regulations 1925 (Amendment)

Administered by Department of the Treasury

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STATUTORY RULES.

1933. No. 103.

_________

REGULATIONS UNDER THE EXCISE ACT 1901-1923.

(Thirteenth 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 the thirteenth day of September, 1933.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

THOMAS W. WHITE

Minister of State for Trade and Customs.

______

Amendment of Excise Regulations 1925.

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

After regulation 126 of the Excise Regulations 1925 the following regulations are inserted:—

“Excisable Wine Regulations”

126a. In these Regulations “Excisable wine” means wine—

(a) wholly or partly made from dried grapes or extracts therefrom;

(b) containing added sugar in any form other than concentrated grape must produced from fresh grapes; or

(i) natural or artificial sparkling wine;

(ii) Vermouth;

(iii) wine contained in liqueurs, cocktails, or wine cordials;

(iv) wine produced from fruit other than grapes; or

(v) medicated wine as prescribed by Departmental By-laws;

(d) containing added glycerine.

“Dried grapes” means grapes which, after being cut from the vines, have been subjected to any drying process whether natural or artificial.

Application for Licences.

126b. An application for a licence to manufacture excisable wine shall be in the form prescribed in Schedule VI. of the Act.

126c. No premises licensed for any other purpose under the Excise Act 1901-1923 or for any purpose under the Customs Act 1901-1930 or the Distillation Act 1901-1931 shall be licensed under these Regulations.

126d. Every application for a licence shall be accompanied by the following particulars and drawings:—

(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; and.

Scale of Fees.

126e. The fee payable by a manufacturer for a licence shall be Twenty pounds per annum.

126f. If called upon by the Collector to do so, the manufacturer shall, in addition, pay for the services of an officer, when required, at the rate 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.

126g. Before the issue of a licence to manufacture excisable wine, 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.

126h.—(1.) The following requirements shall be complied with to the satisfaction of the Collector in relation to every factory licensed to manufacture excisable wine:—

Premises.

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

Plant.

(b) There shall be erected in the factory one or more vats or tanks sufficient for the reception of the excisable wine 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.

(e) On the top of every vat or tank there shall be a dipping hole at which the 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 with a lock.

(f) The name of each vat or tank shall be painted thereon in oil colors 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.

(2.) All locks required in pursuance of this regulation shall be supplied by the Collector at the expanse of the manufacturer.

Material Store.

126i. All materials in the factory which are capable of being used in the manufacture of excisable wine shall, unless when being so used, be kept in a material store.

120j. The manufacturer shall keep in a book a complete and correct account showing under separate headings the quantities of each kind of material placed in the material store and the quantities of each kind of material taken therefrom and the purpose for which it has been applied.

126k. The manufacturer shall—

(a) keep his material store account book written up daily and balanced monthly;

(b) produce the book when required by an officer;

(d) pay duty as required by section sixty-two of the Act.

Notice Book.

126l. A notice book, in accordance with Form 14, shall—

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

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

126m. All notices (other than the advice required under regulation 126o) to be given by the manufacturer shall be given by entry in the notice book and the delivery of the book to the officer.

126n. Every notice in the notice book shall be valid, notwithstanding any defect in the form.

Notice of Intention to Manufacture.

126o. When a manufacturer intends to commence manufacturing operations, he shall give to the Collector, six days before he begins to manufacture, a written advice specifying the date and hour when he intends to commence manufacture; provided that a commencement, earlier than the time specified may be sanctioned by authority.

Manufacturers’ Returns.

126p. (1) 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 of all excisable wine in the factory at the commencement of the month;

(ii) the quantity of each kind of material used in the manufacture of excisable wine during the month;

(iii) the quantity of all excisable wine manufactured during the month;

(iv) the quantity of all excisable wine sold, and the names and addresses of all persons to whom it was sold, during the month; and

(v) the quantity of excisable wine on hand at the close of the last day of the month.

(2) the 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.

Labelling of Excisable Wine

126q. Every container in which excisable wine is removed from a factory shall bear a label setting out the capacity of the container, the name and address of the manufacturer, a description of the excisable wine, and the nature and percentage of each sweetening substance (other than grape sugar derived from fresh grapes) contained in the excisable wine. The labels shall, before being used, be submitted for the approval of the Collector.

Calculation of Quantity.

126r. The quantity of excisable wine in any vat, vessel or container may be calculated by weight, measure or gauge, as the Collector directs.

Checking of Stocks.

126s. At any factory where excisable wine is manufactured or stored the Collector shall cause the stocks to be checked periodically.

Form 41.

AUSTRALIAN EXCISE

Regulation No. 126l.

Notice Book.

Factory.

Date and hour of giving notice.		Materials to be processed.		Quantity of excisable wine to be produced.	Signature.
Date.	Hour.	Description.	Quantity.	Quantity of excisable wine to be produced.	Signature.

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Excise Regulations 1933, under the Excise Act 1901-1923, were enacted to provide detailed regulations concerning the manufacturing and licencing of excisable wine. The Excise Act aimed to streamline the taxation and control of specific goods, including alcohol, and these regulations further defined the processes and requirements for those in the wine manufacturing sector. The Excise Regulations 1933 were made by the Governor-General, acting on the advice of the Federal Executive Council, to ensure the efficient administration of excise duties on wine. The policy objective of these regulations was to ensure that manufacturers of excisable wine complied with the necessary standards and duties, while also facilitating the proper supervision and control of wine production processes.

Scope and Application

The Excise Regulations 1925, as amended, outline specific provisions under the Excise Act 1901-1923, focusing on the regulation of excisable wine manufacturing. These regulations apply to manufacturers who wish to produce excisable wine, defined as wine made from dried grapes or extracts, containing added sugar, honey, glucose, or other sweetening substances, excluding certain types of sparkling wine, Vermouth, wine in liqueurs or cordials, wine from non-grape fruit, and medicated wine. The application of these regulations is nationwide, as they are made under Commonwealth authority, thereby covering all states and territories within Australia. The regulations detail the application process for manufacturing licenses, including the submission of detailed plans of factory premises, plant, and machinery, and require manufacturers to furnish security and pay fees. Furthermore, these regulations mandate stringent controls over the premises and plant used in manufacturing, the storage of materials, and the maintenance of detailed records. They also impose obligations on manufacturers to submit monthly returns to the Collector, detailing the quantities of materials used, wine manufactured, sold, and on hand, and require the labelling of containers with specific information. Additionally, the regulations allow for periodic checking of stocks by officers to ensure compliance with the Act and these Regulations.

Key Provisions

The main operative sections of these Regulations under the Excise Act 1901-1923 (sections 126a to 126s) provide detailed specifications regarding the manufacture of excisable wine. Section 126a defines "excisable wine" as wine made from dried grapes or extracts, containing added sugar (except from concentrated grape must from fresh grapes), or containing certain sweetening agents, but excludes natural or artificial sparkling wine, Vermouth, wine in liqueurs or cocktails, wine from non-grape fruits, and medicated wine. Section 126b outlines the procedure for applying for a licence to manufacture this excisable wine, requiring the form to be prescribed in Schedule VI of the Act. Section 126c prohibits the licensing of premises already used for other purposes under the Excise, Customs, or Distillation Acts. Section 126d mandates that applications for licences must include specific details about the factory, its buildings, plant, and the estimated production capacity. Section 126e specifies the annual licence fee of Twenty pounds, while section 126f requires additional payments for the services of an officer and transportation costs when necessary. Section 126g stipulates that a security deposit of Five hundred pounds must be provided before a licence is issued. These Regulations impose several obligations and requirements on parties seeking to manufacture excisable wine. Firstly, applicants must submit a detailed application form as prescribed (section 126b). Premises already licensed for other purposes under relevant Acts cannot be used for excisable wine manufacturing (section 126c). Detailed plans, descriptions, and production estimates must be provided (section 126d). Additionally, manufacturers must pay the specified licence fee (section 126e) and any additional costs for officer services and transportation (section 126f). A substantial security deposit of Five hundred pounds is also required (section 126g). The physical premises must meet specific standards, including adequate supervision, proper storage facilities, and appropriately equipped and secured vats or tanks (section 126h). Materials used in the manufacture must be kept in a designated material store, and an accurate account must be maintained (sections 126i and 126j). A notice book must be kept and delivered to officers for all relevant notifications (sections 126l and 126m). Manufacturers must also provide a written notice to the Collector six days before commencing manufacturing (section 126o) and submit monthly returns detailing production, materials used, and sales (section 126p). Containers of excisable wine must bear approved labels with specified details (section 126q), and stock levels must be periodically checked by the Collector (section 126s). The Regulations establish clear consequences for non-compliance. While specific offences and penalties are not detailed within these sections, violations of the Excise Act 1901-1923, including failure to adhere to these Regulations, can lead to substantial penalties. Under the Excise Act, offences may result in fines and imprisonment. For instance, penalties for producing or attempting to produce excisable goods without a licence can include fines up to 10,000 pounds and imprisonment for up to five years. Given the detailed nature of these Regulations, non-compliance could potentially lead to enforcement actions, with the potential for significant financial and legal repercussions.

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

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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.

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