Excise Regulations (Amendment)

Overview

The Statutory Rules 1922, No. 183, are regulations made under the Excise Act 1901-1918 and the Excise Tariff 1921 by the Governor-General in Council, which aim to facilitate the delivery of absolute alcohol to universities for scientific purposes. These regulations, effective immediately, address the need for a structured framework governing the supply and use of high-purity alcohol in academic institutions, ensuring compliance with excise regulations. The policy objective is to balance the requirement for scientific research with the need to control and monitor the use of exciseable goods. These regulations, introduced by Arthur S. Rodgers, the Minister of State for Trade and Customs, establish specific conditions under which absolute alcohol can be delivered to universities, including the maximum annual quantity allowed, the process for application and approval, and the accountability measures required to ensure proper use and record-keeping. The regulations mandate the application process, bond requirements, and the responsibilities of the university officers overseeing the alcohol. They also provide for regular reporting and inspections to maintain oversight and compliance.

Scope and Application

These regulations, enacted under the Excise Act 1901-1918 and the Excise Tariff 1921, apply to the provision of absolute alcohol for scientific purposes to universities within the Commonwealth of Australia. Specifically, they pertain to the delivery of undenatured absolute alcohol, defined as commercial absolute alcohol with a strength of at least 99 per cent. by weight of ethyl alcohol, to universities for scientific use. The regulations impose a limit of 50 liquid gallons per annum per university, require written application and personal bonds for compliance, and mandate record-keeping and reporting of alcohol usage and stock levels. They also stipulate that an officer shall have access to inspect the premises and relevant documentation at any time. The regulations extend to all universities within the Commonwealth, with no specific exclusions or exemptions stated, and are subject to further modification through subordinate instruments as needed.

Key Provisions

The Excise Regulations 1922 introduce specific provisions for the delivery of undenatured absolute alcohol to universities for scientific purposes. Section 125K allows for the delivery of absolute alcohol, defined in section 125L as commercial absolute alcohol with a strength of not less than 99 per cent. by weight of ethyl alcohol, subject to the conditions set out in these regulations. Section 125M limits the quantity of absolute alcohol that can be delivered to a single university to 50 liquid gallons per annum. Before delivery, the Registrar or other Principal Officer of the University must make a written application to the Collector and provide a personal bond with one surety, as specified in section 125N. Once the application is approved, the alcohol can be delivered as per section 125O, and upon receipt, the Registrar or other Principal Officer must provide a receipt to the Collector, as detailed in section 125P. Universities must appoint a responsible officer to oversee the alcohol, as outlined in section 125Q. This officer is tasked with maintaining a book documenting all received alcohol, its usage, and the current stock. The responsible officer must also submit returns to the Collector after each six-month period, detailing the quantities received, used, and on hand, as well as the purposes for which the alcohol was used, in accordance with section 125R. Additionally, section 125S mandates that officers have access to the premises where the alcohol is stored or used, allowing them to inspect and examine related books or documents at any time. The regulations impose several obligations on universities and their officers, including the submission of written applications and bonds, maintaining accurate records of alcohol usage and stock, and providing regular returns to the Collector. Failure to comply with these obligations may result in enforcement actions, as the regulations are designed to ensure that absolute alcohol is used solely for scientific purposes and within the specified limits. While the regulations do not explicitly detail specific penalties for breaches, non-compliance with excise regulations generally could lead to civil or criminal consequences under the broader framework of the Excise Act 1901-1918.