Excise Regulations (Amendment)

Overview

The Statutory Rules 1924, No. 182, titled Regulations under the Excise Act 1901-1923, were enacted to amend the Excise Regulations of 1913. This legislative instrument was introduced to address the need for precise control and documentation of the use and distribution of rectified spirit and absolute alcohol within public hospitals, particularly for scientific purposes. The regulations were made by the Governor-General in Council, acting on the advice of the Minister of State for Trade and Customs. The primary policy objective was to ensure that absolute alcohol delivered to public hospitals was strictly used for its intended purposes and to establish a formal process for reporting its receipt and disposition, thereby maintaining compliance with the Excise Act.

Scope and Application

The Excise Regulations 1924, made under the Excise Act 1901-1923, apply to the regulation of exciseable goods, specifically targeting absolute alcohol delivered to public hospitals. These regulations mandate that absolute alcohol supplied to public hospitals must be used solely within the hospital and for scientific purposes. Additionally, they require the use of Form 34 (a) when furnishing particulars of rectified spirit and absolute alcohol received and disposed of by hospitals during a specified half-year period. The regulations extend across the Commonwealth of Australia, enforced by the Minister of State for Trade and Customs. Subordinate instruments may further extend or specify the application of these regulations, ensuring compliance and monitoring of the use of exciseable goods in medical institutions.

Key Provisions

The Excise Regulations 1924, made under the Excise Act 1901-1923, introduce specific provisions concerning the use and record-keeping of absolute alcohol delivered to public hospitals. Regulation 115(e) stipulates that absolute alcohol delivered to any public hospital must be used exclusively within that hospital for scientific purposes (Regulation 1). This regulation ensures that absolute alcohol is not diverted from its intended use within the hospital setting. Regulation 115(h) is amended to require that rectified spirit must be furnished in accordance with Form 34(a) (Regulation 2). Form 34(a) is a new addition to the Schedule, requiring hospitals to submit a detailed return showing the particulars of rectified spirit and absolute alcohol received and disposed of by the hospital during the half-year (Regulation 3). This return includes specifics such as the date, volume in gallons and pints, and balances on hand at the end of the last half-year and the present half-year. The return must be signed by the declarant and witnessed by a Justice of the Peace or other authorised officer. The Excise Regulations 1924 impose several obligations on public hospitals. Firstly, they must ensure that any absolute alcohol delivered to them is used solely within the hospital for scientific purposes (Regulation 1). This requirement aims to prevent misuse and ensure that the alcohol is used appropriately for its intended purpose. Secondly, hospitals must furnish rectified spirit in accordance with Form 34(a) (Regulation 2). This form mandates the submission of a detailed return every half-year, outlining the volume of rectified spirit and absolute alcohol received and disposed of during that period (Regulation 3). The return must include specifics such as the dates, volumes in gallons and pints, and balances on hand at the end of the last half-year and the present half-year. The return must also be signed by the declarant and witnessed by a Justice of the Peace or other authorised officer. The Excise Regulations 1924 do not explicitly outline specific offences, penalties, or consequences for breach. However, the precise requirements and obligations imposed by the Regulations suggest that non-compliance could lead to enforcement actions under the broader Excise Act 1901-1923. Such actions could include fines, penalties, or other legal consequences as prescribed by the Act. The Act itself, while not detailed in the provided excerpt, likely contains provisions that address breaches of excise regulations, including potential penalties for non-compliance. Therefore, public hospitals must adhere strictly to the requirements to avoid any adverse legal consequences.