Excise Regulations (Amendment)

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Statutory Rules

1979 No. 279

REGULATIONS UNDER THE EXCISE ACT 19011

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901.

 Dated this twentieth day of December 1979.

 ZELMAN COWEN

 Governor-General

 By His Excellency’s Command,

 

 

R. V. GARLAND

Minister of State for Business and Consumer Affairs

_______________

AMENDMENTS OF THE EXCISE REGULATIONS2

1  Regulation 1A of the Excise Regulations is repealed.

2  After Regulation 204 of the Excise Regulations the following regulation is inserted:

“204A.(1) For the purposes of section 58A of the Act, the following information is prescribed in respect of excisable goods to which that section applies that were exported by a person, being the manufacturer or owner of the goods, during the period approved by the Collector in respect of that person:

 (a) the name, and the address of the usual place of business, of the person furnishing the return referred to in sub-section (3) of that section in respect of the goods;

 (b) whether the person furnishing the return is the manufacturer or the owner of the goods;

 (c) where the return is signed by another person on behalf of the manufacturer or the owner of the goods–the name, and the address of the usual place of business, of that other person;

 (d) the number allocated to the notice published in the Gazette in relation to the goods under sub-section (1) of that section;

 (e) the period approved by the Collector in respect of the person furnishing the return for the purposes of sub-section (3) of that section;

 (f) in respect of each consignment of goods that was exported by being transmitted by post to parts beyond the seas–the date on which the goods were posted;

 (g) in respect of each consignment of goods that was exported otherwise than by being transmitted by post to parts beyond the seas–

 (i) the name of the ship on which, or airline company by which, the goods were exported;

 (ii) the name of the port or airport at which the goods were loaded onto the ship or aircraft on which they were exported;

 (iii) the date on which the ship or aircraft departed from the port or airport referred to in sub-paragraph (ii); and

 (iv) the name of the port or airport at which the goods were, or are expected to be, discharged from the ship or aircraft;

 (h) in respect of each consignment of goods–

 (i) the code specified in the Australian Export Commodity Classification in relation to each of the following matters, namely the goods consigned, the State or Territory in which the goods were produced or manufactured and the country of final destination of the goods;

 (ii) a full description of the goods;

 (iii) the quantity of the goods;

 (iv) the gross mass of the goods in kilograms;

 (v) the F.O.B. value of the goods expressed in terms of Australian currency;

 (vi) the currency in terms of which the value of the goods is stated on the invoice relating to the goods; and

 (vii) where the goods were removed from a warehouse, factory or approved place for the purpose of exportation–the address of the warehouse, factory or approved place.

 “(2) In sub-regulation (1) ‘Australian Export Commodity Classification’ means the publication entitled ‘Australian Export Commodity Classification’ that was published by the Australian Bureau of Statistics on 1 July 1978.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 24 December 1979.

2. 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; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; and 1978 Nos. 196 and 275.

 

Overview

The Excise Regulations 1979, made under the Excise Act 1901, were enacted by the Governor-General, acting with the advice of the Federal Executive Council, and came into effect on 20 December 1979. These regulations aim to provide detailed guidelines and requirements for the administration of excise duties, specifically addressing the information and documentation needed for excisable goods exported by manufacturers or owners during a period approved by the Collector. The regulations were developed to ensure compliance with excise laws, facilitate the collection of appropriate duties, and maintain accurate records of exported goods. The Excise Act 1901 provides the legislative framework for imposing excise duties on certain goods produced or manufactured in Australia and subjecting them to excise. The Excise Regulations 1979 further refine the implementation of these duties by prescribing the specific information required for reporting and documentation purposes.

Scope and Application

The Excise Regulations, as amended by Statutory Rules 1979 No. 279, apply to all excisable goods exported by a person who is either the manufacturer or the owner of the goods. This regulation is made under the authority of the Excise Act 1901, which is a Commonwealth Act, thereby extending its jurisdictional reach across Australia. The regulations mandate specific information that must be provided concerning the export of excisable goods, including details such as the exporter's identity, the classification and description of the goods, their value, and the method and date of export. These requirements are intended to ensure accurate record-keeping and reporting in relation to the excise on goods exported from Australia. The regulations do not explicitly state any exclusions or exemptions, but their application is contingent upon the goods being classified as excisable under the Excise Act 1901. Additionally, the Act and its subordinate regulations may be further extended or restricted through subsequent legislative instruments or administrative directions.

Key Provisions

The Excise Regulations, as amended by Statutory Rules 1979 No. 279, introduce specific requirements for the reporting of information regarding excisable goods exported from Australia. Regulation 204A (sub-section 1) stipulates that the manufacturer or owner of excisable goods must provide detailed information when such goods are exported. This information includes the name and address of the person furnishing the return, whether they are the manufacturer or owner, details of any representative signing the return, the notice number from the Gazette, the approved period for the return, and specifics about the consignment such as the mode of transport, departure and destination details, and the FOB value of the goods. Furthermore, the goods must be described with a relevant Australian Export Commodity Classification code, their quantity, gross mass, and the currency of the invoice value. The obligations imposed by these regulations on the parties involved include ensuring that all necessary information is accurately reported in the return submitted to the Collector. The manufacturer or owner must be prepared to provide comprehensive details about each consignment of exported goods, including the classification, description, quantity, mass, and value of the goods. If the goods were removed from a warehouse, factory, or approved place for export, the address of that location must also be provided. Failure to comply with the requirements of these regulations can lead to serious consequences. Under the Excise Act 1901, breaches of these provisions can result in penalties. The specific penalties for non-compliance are not detailed in the provided excerpt, but it is noted that breaches of excise regulations can lead to civil and criminal penalties, with the latter potentially involving fines and imprisonment depending on the severity and intent of the breach.

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Taxation Law
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