Excise Regulations (Amendment)

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STATUTORY RULES.

1960. No. 77.

 

REGULATIONS UNDER THE EXCISE ACT 1901-1958.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1958.

Dated this 4th day of October, 1960.

DUNROSSIL

Governor-General.

By His Excellency’s Command,

Minister of State for Customs and Excise.

 

AMENDMENTS OF THE EXCISE REGULATIONS.†

1. Regulation 86 of the Excise Regulations is repealed and the following regulation inserted in its stead:—

“86.—(1.) A person shall not use Australian spirits for fortifying Australian wine or Australian grape must unless the approval of the Collector has been obtained.

“(2.) An application for approval shall be made on a form approved by the Collector for the purpose and shall contain a certificate by the applicant that the wine or grape must was manufactured wholly from fresh grapes.”.

2. Regulations 212, 213, 214 and 216 to 223 (both inclusive) of the Excise Regulations, the headings immediately before regulation 212 and the headings immediately before each of regulations 214, 216 to 220 (both inclusive), 222 and 223 are repealed and the following regulations and headings inserted in their stead:—

“CATHODE RAY TUBE REGULATIONS.

“Application for a Licence.

“212. An application for a licence to manufacture cathode ray tubes shall be accompanied by the following particulars and drawings:—

(a) the name and situation of the factory; and

(b) a plan of the factory buildings and premises.

“Licence Fees.

“213.—(1.) Subject to this regulation, the annual fee payable by a manufacturer for a licence to manufacture cathode ray tubes is Five pounds.

 

* Notified in the Commonwealth Gazette on 13th October, 1960.

† Statutory Rules 1925, No. 181, as amended to date. For previous amendments of the Excise Regulations see footnote † to Statutory Rules 1960, No. 27.

5908/59.—PRICE 3D. 10/31.8.1960.


“(2.) The fee in respect of any one year shall be computed as from the first day of January to the thirty-first day of December of that year, and, when by reason of the time of the granting of a licence, the licence will not continue for a full year, the amount of the fee shall be reduced proportionately.

“Security.

“214. The sum in which security is to be given by the applicant for a licence to manufacture cathode ray tubes is Five hundred pounds.

“Safe Custody of Goods.

“215. A manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all cathode ray tubes manufactured in his factory on which Excise duty has not been paid.

“Manufacturer’s Books.

“216. A manufacturer shall keep records, in a form approved by the Collector, in which he shall enter daily—

(a) the number of each type of cathode ray tubes manufactured in his factory;

(b) the number of each type of cathode ray tubes removed from the factory;

(c) the name and address of each person to whom cathode ray tubes have been delivered;

(d) the number of cathode ray tubes delivered to each person;

(e) the amount of duty paid; and

(f) such other particulars as the Collector may require.

“Manufacturer’s Returns.

“217.—(1.) A manufacturer shall furnish to the Collector a return for each month of the year showing—

(a) the number of cathode ray tubes in the factory at the commencement of the month;

(b) the number of cathode ray tubes manufactured in the factory during the month;

(c) the number of cathode ray tubes removed from the factory during the month;

(d) the number of cathode ray tubes in the factory at the end of the month;

(e) the amount of duty paid; and

(f) such other particulars as the Collector may require.

“(2.) A return under the last preceding sub-regulation shall—

(a) be made up to the end of each month;

(b) be verified by a declaration made by the manufacturer in accordance with Form 22A; and

(c) be lodged with the Collector within seven days after the end of each month.

“Packaging of Goods.

“218. A manufacturer shall remove cathode ray tubes from the factory only in packages containing such number as the Collector approves.


“Markings.

“219.—(1.) A manufacturer shall mark—

(a) each cathode ray tube; and

(b) each container in which a cathode ray tube is packed,

by placing on it, in a manner approved by the Collector—

(c) his name and the address of his factory, including the word ‘Australia’; or

(d) the factory number and State number allotted in respect of his factory by the Collector and the words ‘Made in Australia’.

“(2.) For the purposes of the last preceding sub-regulation, the factory number shall be placed directly above the State number and both numbers shall be enclosed in a circle, thus , or in a diamond or a triangle.

“(3.) A manufacturer shall, in addition to the markings referred to in the preceding provisions of this regulation, mark each cathode ray tube and each container in which a cathode ray tube is packed with a number, the number on the first tube so marked being the first number in a series allotted to him by the Collector, the number on each subsequent tube so marked being a number which is one greater than the preceding number, and the number on a container being the same as the number marked on the tube packed in the container.

“(4.) A manufacturer shall ensure that each outer package in which cathode ray tubes are removed from the factory is clearly marked so as to show—

(a) the name of the manufacturer;

(b) the address of the factory;

(c) the number of cathode ray tubes contained in the package; and

(d) the numbers with which each tube is marked in accordance with the last preceding sub-regulation.

“(5.) A manufacturer may mark with any additional marking approved by the Collector—

(a) a cathode ray tube;

(b) a container in which a cathode ray tube is packed; and

(c) an outer package in which cathode ray tubes are removed from the factory.

“Checking of Stocks.

“220. The Collector shall cause the stocks of cathode ray tubes held by a manufacturer to be checked periodically.”.

3. Form 12 in the Schedule to the Excise Regulations is repealed.

4. Form 22A in the Schedule to the Excise Regulations is amended by omitting the words and figures “Reg. Nos. 168, 177f.” and inserting in their stead the words and figures “Reg. Nos. 169, 177G, 177S and 217.”.

 

By Authority: A. J. ARTHUR, Commonwealth Government Printer, Canberra.

Overview

The Excise Regulations Amendment (Cathode Ray Tubes) Regulations 1960 were enacted to address the need for specific regulations regarding the manufacturing and distribution of cathode ray tubes, a crucial component in various electronic devices. This legislative instrument was made under the authority of the Excise Act 1901-1958 by the Governor-General in Council, which signifies the Commonwealth's intent to regulate the excise duties and related activities more effectively. The primary policy objective of these regulations was to establish clear guidelines and compliance measures for the manufacturing, packaging, and marking of cathode ray tubes to ensure proper taxation and control over their production and distribution. This was necessary to prevent evasion of excise duties and to maintain a structured oversight of the industry.

Scope and Application

The Excise Regulations, as amended, apply to persons and entities involved in the manufacturing, packaging, marking, and removal of goods from factories, particularly those involved in the production of Australian spirits, Australian wine, Australian grape must, and cathode ray tubes. These regulations are applicable throughout the Commonwealth of Australia and are enforced by the Collector, who has the authority to issue licences, collect fees, and ensure compliance with the provisions of the Excise Act 1901-1958. The regulations establish conditions for the use of Australian spirits in fortifying Australian wine or grape must, requiring prior approval from the Collector and a certificate attesting to the use of fresh grapes in the manufacturing process. For the manufacture of cathode ray tubes, the regulations detail the requirements for licence applications, including factory details and plans, as well as annual licence fees, security deposits, and record-keeping obligations. Manufacturers must also adhere to specific packaging, marking, and stock-checking requirements as directed by the Collector. The application and enforcement of these regulations can be further extended or modified through subordinate instruments, ensuring that the legislative intent is met within the scope of the Excise Act 1901-1958.

Key Provisions

The legislation, titled "Regulations under the Excise Act 1901-1958," introduces specific provisions regarding the use of Australian spirits for fortifying wine and grape must, and the regulation of the manufacturing of cathode ray tubes. Regulation 86 (1) stipulates that the use of Australian spirits for fortifying Australian wine or grape must is prohibited unless the Collector has granted approval. An application for such approval must be submitted on an approved form and must include a certificate attesting that the wine or grape must was manufactured solely from fresh grapes. The regulations also introduce new provisions under the heading "Cathode Ray Tube Regulations." Manufacturers of cathode ray tubes must comply with several requirements to obtain a licence, including submitting an application with specific details such as the name and location of the factory and a plan of the factory buildings and premises (Regulation 212). The annual fee for a licence to manufacture cathode ray tubes is set at Five pounds, calculated from the first day of January to the thirty-first day of December of that year, with a proportionate reduction for any partial year (Regulation 213). Security in the form of Five hundred pounds must also be provided (Regulation 214). Additionally, manufacturers must ensure the safe custody of cathode ray tubes on which excise duty has not been paid, as directed by the Collector (Regulation 215). Manufacturers must keep detailed records of their production and delivery of cathode ray tubes, including the number of tubes manufactured and removed from the factory, the recipients' names and addresses, the number of tubes delivered to each person, and the amount of duty paid (Regulation 216). Monthly returns must be submitted to the Collector, showing the number of tubes in the factory at the beginning and end of the month, the number manufactured and removed during the month, and the amount of duty paid (Regulation 217). Cathode ray tubes must be removed from the factory in packages containing an approved number of tubes, and each tube and its container must be marked with the manufacturer's details and serial numbers (Regulations 218 and 219). The Collector is required to periodically check the stocks of cathode ray tubes held by manufacturers (Regulation 220). Failure to comply with these regulations may result in civil or criminal penalties, depending on the nature and severity of the breach. For example, manufacturing or handling cathode ray tubes without proper licensing, marking, or record-keeping could result in fines or imprisonment under the Excise Act 1901-1958. The specific penalties would be determined by the courts based on the circumstances of each case.

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