Excise Regulations 1925 (Amendment)

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STATUTORY RULES.

1936. No. 26

_______

REGULATIONS UNDER THE EXCISE ACT 1901-1934*

(Seventeenth 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 1901-1934.

Dated this fourth day of March, 1936.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

______

Amendment of Excise Regulations 1925.†

1. Regulation 29 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“Method of Destruction.

29.—(1.) All sweet waste arising from the operations in any tobacco, cigar or cigarette factory shall, in the presence of an officer, be weighed and be destroyed by burning.

(2.) All stalks, refuse, clippings and waste except sweet waste arising from the operations in any tobacco, cigar or cigarette factory shall, in the presence of an officer, be weighed and, unless they are intended for agricultural or horticultural purposes, be destroyed by burning.

(3.) Stalks, refuse, clippings and waste intended for agricultural or horticultural purposes may be regarded as destroyed if treated by any one of the following methods;—

(a) by reduction to a powder to the satisfaction of the Collector; or

(b) by spraying with at least 3 per cent. by weight of phenyle, containing 3 per cent. or more of tar acids, diluted to the satisfaction of the Collector; or

* Notified in the Commonwealth Gazette, on   , 1936.

† 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.

3349.—10/14.2.1936.—Price 3d.


(c) by spraying with any other denaturant which, may be approved by the Comptroller and in such proportion as he may direct; or

(d) by chemical treatment naturally occurring during the complete process of manufacture of nicotine.

(4.) Where it is necessary for an officer to attend specially for the purpose of supervising the operations, the owner of the factory shall pay to the Collector the sum of 3s. per hour for the officer’s services, and every manufacturer shall give 48 hours’ notice in writing to the Collector of his intention to destroy, or treat as above, any stalks, refuse, clippings or waste.”

2. Regulation 30 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“Removal of Stalks, &c.

30.—(1.) All stalks, refuse, clippings and waste which have been destroyed in a factory in the manner prescribed in sub-regulation (3.) of regulation 29 above must be removed immediately from the factory.

(2.) Stalks, refuse, clippings and waste intended for destruction outside a factory may be removed from the factory on cart note to premises approved by the Collector.

(3.) Before any premises are approved the Collector may require the owner to give security that all stalks, refuse, clippings and waste received will be destroyed in the manner prescribed.

(4.) The Collector may also require the owner of the approved premises to keep records showing receipt and disposals of all stalks, refuse, clippings and waste received into such premises for destruction. Such records shall be kept up to date and be available at all times for inspection by officers.”

3. Regulation 31 of the Excise Regulations 1925 is repealed.

4. Regulation 36 of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“Method of Treatment.

36. If the application is approved the leaf or tobacco shall be destroyed under supervision by one of the methods prescribed in sub-regulation (3.) of regulation 29 above.”

5. After regulation 39 of the Excise Regulations 1925 the following regulation is inserted:—

“Destruction of Leaf by Producers and Dealers.

39a.—(1.) Producers and dealers may apply for permission to destroy Australian leaf stored on their premises. If the application is approved the leaf shall be destroyed by one of the methods prescribed in regulation 29. Provided that approval may be given to producers and dealers in remote districts to destroy leaf by using it to make an aqueous spraying extract and subsequently burning the residue.

(2.) The Collector may authorize the destruction of leaf under this regulation without the supervision of an officer subject to the furnishing of a statutory declaration by the producer or dealer, or such other evidence as may be acceptable to the Collector, that the leaf has been destroyed in the manner prescribed.”


6. Regulations 40 and 41 of the Excise Regulations 1925 are repealed and the following regulations inserted in their stead:—

“Uncut Tobacco.

Sec 69.

40. Tobacco, other than Cut Tobacco, manufactured in a factory shall not be put up in packages containing less than 1 lb. net weight each.”

“Cut Tobacco or Snuff.

Sec 69.

41. Cut Tobacco or Snuff manufactured in a factory may be packed in small tins or packets each containing not less than 7/8 oz. net weight and such small tins or packets may be put up in outer containers each containing not less than 1 lb. net weight.”

7. Regulation 93a of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

“Allowance for Waste on Spirit added to Wine in a Manufacturing Warehouse.

93a. The Collector may make an allowance of 2.5 per cent. of the Excise duty payable on such quantity of spirit as is used to fortify wine or grape must in a manufacturing warehouse licensed under the Customs Act 1901-1935, subject to the following conditions:—

(a) The wine or grape must has not been racked on more than one occasion and has not been blended with other wine or grape must;

(b) The original quantity is intact except for the extraction of the lees at the time of the first racking;

(c) An application in writing for the allowance in respect of the wine or grape must racked off the lees is made by the licensee not later than the thirty-first day of December next following the date of the first racking of the wine or grape must;

(d) An application in writing for the allowance in respect of the lees obtained from the first racking of the wine or grape must is made by the licensee within fourteen days after the completion of the first racking.”

8. Regulation 177t (2) of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

177t(2)(a) Each container (i.e., box, tin or book) of matches shall be marked, to the satisfaction of the Collector, to indicate clearly by whom and where the matches were manufactured.

(b) In lieu of the marking provided for in sub-paragraph (a) above each container may be marked with the factory and State numbers, to be allotted by the Collector, and the words’ “Made in Australia.” The factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle or triangle, thus—


9. Regulation 177z of the Excise Regulations 1925 is repealed and the following regulation inserted in its stead:—

177z. (1.) Each package shall be marked with—

(i) the name and address of the manufacturer; or

(ii) the factory and State number, to be allotted by the Collector, and the words “Made in Australia.” The factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle or triangle, thus—

(2) The immediate container of cigarette papers or cigarette tubes shall, in addition, be marked with a statement of the approximate number of papers or tubes therein,

(3) Each package may also be marked with any additional marking approved by the Collector.

(4) The provisions of this regulation shall not apply to cigarette papers or cigarette tubes exported under Customs control.

 

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

Overview

The Excise Regulations 1925, as amended by the Seventeenth Amendment in 1936, were enacted under the authority of the Excise Act 1901-1934. These regulations were introduced to address the need for standardised methods of destroying tobacco waste and other refuse, ensuring compliance with excise duties and preventing the illicit use of tobacco products. The Seventeenth Amendment introduced specific provisions for the destruction of sweet waste and other tobacco refuse by burning or other approved methods, with the oversight of excise officers. It also detailed regulations on the removal and disposal of destroyed refuse and the treatment of tobacco leaves and products. The policy objective was to maintain the integrity of excise duties and to ensure that tobacco products were manufactured and disposed of in a controlled and regulated manner. The regulations were enacted by the Governor-General in accordance with the advice of the Federal Executive Council. The amendments aimed to streamline the regulatory framework, ensuring that the methods of destruction and treatment of tobacco waste were clearly defined and uniformly applied. This legislative instrument sought to address gaps in the enforcement of excise regulations, particularly concerning the proper disposal of tobacco waste and the supervision of tobacco manufacturing processes.

Scope and Application

The Excise Regulations 1936, as amended under the Excise Act 1901-1934, primarily govern the manufacturing and handling of tobacco, tobacco products, and other related materials within the Commonwealth of Australia. These regulations apply to tobacco, cigar, and cigarette factories, producers, and dealers, stipulating specific methods for the destruction of waste materials and the packaging requirements for tobacco products. In the context of tobacco factories, it mandates that sweet waste and other refuse must be destroyed by burning, except when intended for agricultural or horticultural use, in the presence of an excise officer. The regulations also provide for the destruction of Australian leaf by producers and dealers under certain conditions and require that tobacco products be packaged in specific minimum weights. Additionally, these regulations extend to the marking of containers for matches and tobacco products, ensuring they are clearly identified as being manufactured in Australia. Any deviations from these regulations may result in penalties and require prior approval from the Collector.

Key Provisions

The Excise Regulations 1936 primarily address the method and supervision of the destruction of various types of waste produced by tobacco, cigar, and cigarette factories, as well as the handling of tobacco leaves. Regulation 29 (1) mandates that sweet waste from tobacco, cigar, or cigarette factories must be weighed and destroyed by burning in the presence of an officer. Non-sweet waste must also be weighed and destroyed by burning unless it is intended for agricultural or horticultural purposes, in which case it can be treated in specific ways, such as reduction to powder or spraying with certain chemicals, as outlined in sub-regulation (3). Regulation 30 dictates the immediate removal of destroyed waste from the factory and allows for the removal of waste intended for destruction outside the factory, provided it is transported on a cart note to approved premises. Additionally, Regulation 36 provides for the destruction of tobacco leaves under supervision if approved by the Collector. The obligations imposed by these Regulations include the requirement for factory owners to pay for the services of an officer who must supervise the destruction of waste, as stated in Regulation 29 (4). Factory owners must also give 48 hours’ notice in writing to the Collector of their intention to destroy waste. Furthermore, Regulation 30 mandates that waste intended for destruction outside a factory can only be removed from the factory premises if the Collector has approved the premises and may require the owner to provide security and maintain records of the waste received and disposed of. Regulation 36 further requires that if an application for the destruction of tobacco leaves is approved, the destruction must be carried out under supervision by one of the prescribed methods. Failure to comply with these Regulations can lead to various penalties and consequences. While specific penalties are not outlined in the Regulations, violations of these provisions could potentially result in fines, legal action, or other enforcement measures as determined by the Collector. Additionally, non-compliance with the marking requirements for containers and packages, as detailed in Regulations 177t (2) and 177z, could also lead to penalties or other enforcement actions. The precise penalties would be determined based on the nature and severity of the breach, in accordance with the relevant legislation governing excise duties and taxes.

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