Excise Regulations (Amendment)

Overview

The Excise Regulations 1924, made under the authority of the Excise Act 1901-1923, were introduced to address the need for updated regulations concerning overtime work for officers engaged in supervision at factories and distilleries. The Excise Act 1901-1923 provided the legislative framework for the imposition of excise duties on goods, including the administration of these duties by officers within factories and distilleries. The Excise Regulations 1924, enacted by the Governor-General in Council, sought to streamline and clarify the conditions under which overtime work could be authorised, including the rates at which such work would be compensated. This regulation aimed to ensure that the administration of excise duties remained efficient and that officers were fairly compensated for additional hours worked outside of standard operating hours.

Scope and Application

The Excise Regulations 1924, made under the Excise Act 1901-1923, apply to officers engaged in the supervision of factories and distilleries within the Commonwealth of Australia. These regulations address the remuneration for overtime worked by such supervisory officers, providing specific rates for hours worked outside official hours, including Sundays, public holidays, or before or after the official working hours. The regulation specifies that if work is carried on in the factory or distillery for sixteen hours per day, or continuously night and day, no overtime charge shall be made, except for hours worked on public holidays or between noon on Saturday and 6 a.m. on Monday. Additionally, if work is permitted outside official hours at the licensee's request, overtime charges will apply at the prescribed rates. The collected overtime money is held by the Department and subsequently paid to the officers who have earned it, in accordance with the rates provided by law. The geographic reach of these regulations is national, applying across all states and territories within the Commonwealth of Australia.

Key Provisions

The Excise Regulations 1924, which amend the Excise Regulations 1913, introduce specific provisions regarding overtime work for officers involved in the supervision of factories or distilleries (Regulation 180). This regulation permits the Collector to authorise work outside official hours and mandates that such overtime work be compensated at a rate of 4s. 6d. per hour or part thereof. This rate includes time reasonably spent by the officer in travelling to and from the workplace, unless the service is continuous. Notably, if the Collector sanctions the factory or distillery to operate for sixteen hours a day or continuously, no overtime charge applies, except for work conducted on public holidays or between noon on Saturday and 6 a.m. on Monday. Additionally, if the Collector permits work outside official hours at the licensee's request and outside any sanctioned regular working periods, the same overtime rate applies. The Excise Regulations 1924 impose obligations on both the Collector and the officers engaged in supervisory roles. The Collector is required to authorise any overtime work and determine the applicable rates, ensuring compliance with the regulation's stipulations. Officers must adhere to the sanctioned working hours and, if required to work outside these hours, must be compensated at the specified overtime rate. The regulation also requires the Department to hold the collected overtime payments and ensure they are disbursed to the officers who have earned them in accordance with legal provisions. Failure to comply with the provisions of these regulations can lead to civil or criminal consequences. While the specific penalties are not detailed in the provided text, breaches of regulations typically result in fines or other penalties as prescribed by the Excise Act 1901-1923. The Collector's role in enforcing these regulations and ensuring compliance is crucial, as non-compliance by either the Collector or the officers could result in administrative or legal repercussions. The precise penalties would be determined in accordance with the broader legislative framework established by the Excise Act.