Excise Regulations (Amendment)

Overview

Statutory Rules 1921 No. 37, enacted under the Excise Act 1901-1918, was introduced to address the need for streamlined administrative processes related to excise duties. The regulation was made by the Governor-General in Council, with the intent to facilitate the signing of declarations by authorised agents on behalf of principals. This legislative instrument sought to amend the existing Excise Regulations 1913 by adding a new form, Form 33, which authorises agents to sign declarations as per the Excise Regulations. The policy objective behind this regulation was to enhance efficiency and reduce the administrative burden on businesses involved in the excise duty process.

Scope and Application

The Excise Regulations 1913, as amended, serve to implement the Excise Act 1901-1918 across the Commonwealth of Australia. This legislative instrument is directed towards entities and individuals involved in the manufacture, production, or sale of excisable goods, thereby affecting a broad range of industries including but not limited to alcohol, tobacco, and fuel. The regulations specify the forms and declarations that must be completed and signed, ensuring compliance with the excise laws. The authority granted through this regulation allows designated agents to sign these declarations on behalf of their principals, streamlining the compliance process for businesses. This regulation has a national reach, applying uniformly across all states and territories within Australia. Notably, the regulation does not explicitly state exclusions or thresholds, but the scope of the Excise Act itself may provide certain exclusions or exemptions. The application of these regulations can be further detailed or modified through subsequent subordinate instruments or amendments.

Key Provisions

The main operative sections of this legislation pertain to the Excise Regulations 1913 and introduce a new form for the authorization of agents to sign declarations (Regulation 181a). Specifically, section 1(a) inserts the name of the principal, section 1(b) names the authorized person, and section 1(c) specifies the type of entity, such as a company or corporation. The regulation requires the authorized person to sign as the agent of the principal on forms containing declarations prescribed by the Excise Regulations 1913. This form, known as Form 33, must be dated and signed by the authorized person, and it should be witnessed by the affixing of the entity's common seal in the presence of the Collector of Customs. The Act imposes specific obligations on the parties involved. The principal must authorize an individual to act as their agent in signing the declarations, and this authorization must be documented on the newly introduced Form 33. The authorized person must ensure they sign the forms as the agent of the principal and must do so in accordance with the Excise Regulations 1913. Furthermore, the entity must have its common seal affixed to the form in the presence of the Collector of Customs, serving as a testament to the authenticity and validity of the authorization. Failure to comply with the requirements of this regulation can lead to various consequences. While specific penalties are not detailed in the provided text, breaches of the Excise Act 1901-1918 or its regulations can generally result in both civil and criminal penalties. Civil penalties may include fines, and in more severe cases, criminal penalties could involve imprisonment. The exact penalties would be determined based on the nature and severity of the breach, as well as any additional provisions under the Excise Act or related legislation. It is essential for entities and their agents to adhere strictly to the requirements to avoid any legal repercussions.