STATUTORY RULES
1970 No.
REGULATION UNDER THE EXCISE ACT 1901-1968.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Excise Act 1901-1968.
Dated this first day of October, 1970.
Paul Hasluck
Governor-General.
By His Excellency’s Command,
(Sgd) D. L. CHIPP
Minister of State for Customs and Excise.
Amendment of the Excise Regulations†
After regulation 75a of the Excise Regulations the following regulation is inserted:—
“75ab. Where—
(a) spirit on which duty has been paid under sub-item (j) of item 2 in the Schedule to the Excise Tariff 1921 as amended and in force from time to time has been added to wine or to grape must used in the manufacture of wine; and
(b) on the nineteenth day of August, 1970, the wine was in the stock, custody or possession of, or belonged to, a producer of the wine or, in connexion with a business carried on by another producer of wine, was in the stock, custody or possession of, or belonged to, that other producer,
a refund of the duty so paid may, on application being made to the Collector in accordance with a form approved by the Collector, be allowed in respect of the spirit.”.
* Notified in the Commonwealth Gazette on 1970.
† Statutory Rules 1925, No. 181 as amended to date. For previous amendments of the Excise Regulations, see footnote † to Statutory Rules 1970, No. 114, and see also Statutory Rules 1970, No. 114.
Printed by Authority by the Government Printer of the Commonwealth of Australia
22662/70—Price 5c 10/16.9.1970