Excise Regulations (Amendment)

Overview

The Excise Regulations 1923 were enacted to amend the Excise Regulations 1913 under the Excise Act 1901-1918. These regulations were introduced to provide specific provisions for the delivery and use of Australian rectified spirit in public hospitals. The regulations were made by the Governor-General in Council, with the advice of the Minister of State for Trade and Customs, and were intended to address the need for a controlled and secure supply of spirit for medical purposes in public hospitals across Australia. The policy objective was to ensure that the spirit was used solely for the preparation of medicines and medicinal products, thereby preventing misuse and ensuring that the spirit was stored and handled according to prescribed conditions.

Scope and Application

The Excise Regulations 1923, made under the Excise Act 1901-1918, provide specific provisions for the delivery, use, and storage of Australian rectified spirit for use in public hospitals. These regulations apply to public hospitals and their designated State drug depôts or principal public hospitals, requiring them to submit written applications and provide security to the Collector for the safe custody and distribution of spirit in accordance with the prescribed conditions. The spirit must be delivered in the same condition as received and can only be used for the preparation of medicines, medicinal extracts, infusions, tinctures, and similar purposes within the hospital. It is imperative that the spirit is stored in a secure room and that records are meticulously maintained regarding its receipt and usage. Annual returns must be submitted by institutions that receive spirit under these regulations, detailing the amount received, its disposal, and the remaining balance. The quantity of spirit delivered to any public hospital, except a principal public hospital, is limited to its normal monthly requirements, with exceptions made for remote hospitals that may receive a six-month supply. These regulations extend the application of the Excise Act through subordinate instruments, ensuring compliance and oversight by allowing Officers of Customs to access and inspect premises where the spirit is stored.

Key Provisions

The Excise Regulations 1923 (C1923L00038) make significant amendments to the existing Excise Regulations 1913, particularly in relation to the delivery and use of Australian rectified spirit in public hospitals. Under regulation 115a, Australian rectified spirit may now be delivered for use in public hospitals, provided it is done so under Excise Tariff Item 2(q). Regulation 115b specifies that this spirit can be delivered to a State drug depot or the principal public hospital in each state, with the executive official of such depot or hospital required to provide a written undertaking of responsibility for the safe custody and distribution of the spirit, along with security in accordance with Form 34. Prior to delivery, the chief executive official must submit a written application to the Collector and provide security to the satisfaction of the Collector, as per regulation 115c. The spirit must be delivered in the same condition it was received, as stated in regulation 115d, and must be used exclusively for the preparation of medicines, medicinal extracts, infusions, tinctures, and similar purposes, as outlined in regulation 115e. It cannot be used for the preparation and preservation of ligatures or for preparing patients for operations. Regulations 115f and 115g require that the spirit be stored in a secure room with suitable locks, under the charge of a responsible employee, and that a book be kept by a responsible official detailing all spirit received and its usage. Regulation 115h mandates that returns be furnished by each institution receiving spirit, showing particulars of all spirit received during the previous half-year, its disposal, and the remaining balance. Regulation 115i limits the quantity of spirit that may be delivered to a public hospital in any calendar month, except for remote hospitals which may receive spirit for up to six months’ normal supply. Lastly, regulation 115j ensures that an Officer of Customs has access to premises where spirit is stored for inspection at any time. The Excise Regulations 1923 impose several obligations on parties involved in the delivery and use of Australian rectified spirit in public hospitals. The executive official of a State drug depot or principal public hospital must provide a written responsibility and security as per Form 34 before receiving spirit. Chief executive officials must apply in writing to the Collector and provide security before any spirit is delivered. Institutions receiving spirit must store it securely, keep detailed records of its receipt and usage, and furnish returns to the Collector twice yearly. These regulations ensure that the spirit is used solely for medical purposes and not diverted for other uses. Breaches of the Excise Regulations 1923 may result in various civil or criminal consequences. While the specific penalties are not detailed within the regulations themselves, under the Excise Act 1901-1918, penalties for non-compliance with excise regulations can include fines and imprisonment. The severity of the penalties would depend on the nature and extent of the breach, but they are designed to enforce compliance with the regulations and ensure the proper use of rectified spirit in public hospitals.