STATUTORY RULES.
1962. No. 4.
REGULATION 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 Regulation under the Excise Act 1901-1958.
Dated this 12th day of January, 1962.
DE L’ISLE
Governor-General.
By His Excellency’s Command,
Minister of State for Customs and Excise.
AMENDMENT OF THE EXCISE REGULATIONS.†
Regulation 21 of the Excise Regulations is amended by inserting in sub-regulation (1.), after the words—
“Material for tipping cigarettes, which is of a class or kind not commercially produced or manufactured in the Commonwealth;”,
the words—
“Preparations for colouring the external surfaces of cigars;”.
* Notified in the Commonwealth Gazette on 18th February, 1962.
† Statutory Rules 1925, No. 181, as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos. 26, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; 1943, Nos. 22 and 140; 1944, No. 173; 1945, No. 103; 1946, No. 89; 1947, Nos. 28 and 85; 1948, Nos. 36 and 95; 1949, No. 96; 1950, No. 6; 1951, Nos. 81 and 123; 1952, No. 97; 1953, No. 86; 1954, Nos. 22 and 109; 1955, Nos. 54 and 65; 1956, No. 128; 1958, Nos. 18 and 87; 1959, No. 76; 1960, Nos. 27 and 77; and 1961, No. 61.
By Authority: A. J. ARTHUR, Commonwealth Government Printer, Canberra.
10995/61.—PRICE 3D. 9/8.12.1961.
Overview
The Statutory Rules 1962 No. 4 is a legislative instrument enacted under the authority of the Excise Act 1901-1958. The purpose of this instrument is to amend Regulation 21 of the Excise Regulations, specifically by adding a new category of materials subject to excise duties. This amendment addresses the gap in the regulation of tobacco products by including preparations for colouring the external surfaces of cigars, thereby extending the scope of excise duty to cover these materials. The enacting body is the Governor-General in Council, acting on advice from the Minister of State for Customs and Excise. The policy objective is to ensure that excise duties are applied comprehensively to all materials involved in the production of tobacco products, thereby supporting revenue collection and possibly discouraging the use of certain additives in tobacco products.
Scope and Application
The Excise Regulations, as amended by the statutory rules of 1962, apply to a range of materials and preparations that are subject to excise under the Excise Act 1901-1958. Specifically, the amendment introduced in Regulation 21 targets materials for tipping cigarettes that are not commercially produced or manufactured within the Commonwealth and preparations used for colouring the external surfaces of cigars. These regulations are intended to ensure that the excise duty is applied to goods entering the Australian market that are not produced locally, thus capturing the excise on imported materials used in the production of cigarettes and cigars. The scope of the Act is national, applying across the Commonwealth of Australia, and it includes entities and persons involved in the importation or production of goods subject to excise. The regulation does not specify exclusions or exemptions within this amendment, but broader exemptions and exclusions may be defined in other sections of the Excise Act or related legislation. The application of these regulations is further extended or restricted through subordinate instruments, allowing for detailed specifications and administrative adjustments as necessary.
Key Provisions
This legislative instrument, dated 12th January 1962, is a regulation made under the Excise Act 1901-1958. It amends Regulation 21 of the Excise Regulations by adding a new category of goods subject to excise. Specifically, Regulation 21(1) is amended to include “preparations for colouring the external surfaces of cigars” among the items subject to excise, alongside “material for tipping cigarettes, which is of a class or kind not commercially produced or manufactured in the Commonwealth” (Regulation 21(1)). This amendment ensures that the excise regulations now cover a broader range of tobacco products, specifically those that are externally coloured.
The Act imposes obligations on the parties or entities it governs, including tobacco manufacturers and importers, to comply with the excise regulations. This involves ensuring that any preparations for colouring the external surfaces of cigars, as well as any materials for tipping cigarettes not commercially produced or manufactured in Australia, are subject to the applicable excise duties. This compliance includes maintaining accurate records and declarations regarding the import and manufacture of these goods. The Excise Act 1901-1958 requires that any goods subject to excise be declared to the Commissioner of Excise, and appropriate duties paid. Failure to comply with these regulations can result in legal consequences.
Breaches of the Excise Act 1901-1958, including non-compliance with the excise regulations, are subject to both civil and criminal penalties. Civil penalties may include fines and the recovery of unpaid excise duties, while criminal penalties can result in imprisonment. The exact penalties depend on the nature and severity of the breach, with maximum penalties outlined in the Excise Act itself. For example, under section 140 of the Act, a person who contravenes any provision of the Act is liable to a penalty of up to five times the amount of excise duty evaded or unpaid. Additionally, under section 142, a person who knowingly makes a false statement in connection with the Act is liable to a penalty of up to twice the amount of duty or tax affected by the false statement. These penalties serve as deterrents to non-compliance and ensure the enforcement of the excise regulations.