Excise Regulations (Amendment)

Overview

The Statutory Rules 1972 No. REGULATION UNDER THE EXCISE ACT 1901-1972 was enacted in 1972 to address the need for a regulatory amendment under the Excise Act 1901-1972. This legislation was introduced by the Australian Parliament to provide a mechanism for refunding excise duty on wine that had already been paid, for wine held in stock or possession by manufacturers as of a specific date, 7 December 1972. The policy objective of this regulation was to offer relief to wine manufacturers who had paid excise duty on wine prior to a change in the law, ensuring that they were not unfairly disadvantaged by the retrospective application of duty rates or regulatory changes.

Scope and Application

The Excise Regulations 1972, as amended, under the Excise Act 1901-1972, pertain specifically to the refund of excise duty on wine. These regulations apply to manufacturers of wine who had wine in their stock, custody, or possession, or that belonged to them as of the seventh day of December, 1972. The legislation mandates that a refund of the excise duty paid on this wine may be sought from the Collector, provided that the application is made in accordance with an approved form. This regulation extends to the Commonwealth jurisdiction, thereby impacting manufacturers operating within Australia who are subject to the Excise Act. The regulation does not explicitly state any exclusions, exemptions, or thresholds, but it does rely on the specific conditions outlined within the Excise Act and its subsequent amendments. The application of these regulations can be further detailed or extended through subordinate instruments issued under the authority of the Excise Act.

Key Provisions

The Excise Regulations 1972 introduce a new regulation, specifically regulation 75ac, which addresses refunds of duty paid on wine. Regulation 75ac states that if wine, on which duty has been paid under a particular condition as specified in the Excise Tariff, was in the stock, custody or possession of, or belonged to, a wine manufacturer on the seventh day of December 1972, then a refund of the duty may be allowed upon application to the Collector of Customs. This application must be made in accordance with a form approved by the Collector. Under this regulation, wine manufacturers who had wine on which duty had been paid in their possession or belonging to them as of the specified date, are given the opportunity to apply for a refund of that duty. This requirement is contingent upon the manufacturer fulfilling the criteria set out in the Excise Tariff and complying with the prescribed application process. The refund application must be submitted to the Collector of Customs, who has the authority to approve the form used for making such applications. Breaching the requirements of this regulation may lead to certain legal consequences. While the regulation itself does not explicitly detail offences or penalties, any non-compliance with the application process or misrepresentation of facts in the application could potentially be construed as fraudulent activity under broader excise laws. Such actions could result in civil or criminal penalties, including fines and imprisonment, as stipulated under the Excise Act 1901. The specific penalties would depend on the nature and severity of the breach, but they could include substantial financial penalties and imprisonment terms as provided under the broader legislative framework.