STATUTORY RULES
1970 No. 114
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 twentieth day of August, 1970.
PAUL HASLUCK
Governor-General.
By His Excellency’s Command,
D. L. CHIPP
Minister of State for Customs and Excise.
Amendment of the Excise Regulations†
Regulation 209 of the Excise Regulations is amended by omitting from sub-regulation (1.) the words “Two dollars sixty-eight cents” and inserting in their stead the words “Two dollars ninety-one cents”.
* Notified in the Commonwealth Gazette on 27 August 1970.
† 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. 16; 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; I960, Nos. 27 and 77; 1961, No. 61; 1962, Nos. 4, 46 and 108; 1963, No. 147; 1965, No. 195; 1966, Nos. 164 and 174; 1967, No. 172; and 1969, Nos. 153, 187 and 205.
Printed by Authority by the Government Printer of the Commonwealth of Australia
21251/70—Price 5c
Overview
The Excise Regulations 1970, made under the Excise Act 1901-1968, were enacted to update the excise duty rates specified in Regulation 209 of the Excise Regulations. This legislative instrument was created by the Governor-General, acting on the advice of the Federal Executive Council, and dated 20 August 1970. The policy objective of the Excise Act 1901-1968 is to provide a consistent and efficient framework for the collection of excise duties across Australia, ensuring that the revenue generated supports the federal budget and various public goods and services. The Excise Regulations 1970 aim to address the gap in maintaining up-to-date duty rates, which is critical for effective tax administration and compliance by businesses and consumers.
Scope and Application
The Excise Regulations under the Excise Act 1901-1968 apply to the Commonwealth of Australia and govern the excise duties on various goods, including alcoholic beverages, tobacco products, and other specified goods. These regulations are intended to ensure that the correct amount of excise is levied on these goods. The amendment outlined in the Statutory Rules 1970 No. 114 specifically modifies the duty rate from "Two dollars sixty-eight cents" to "Two dollars ninety-one cents" for a particular exciseable item, reflecting adjustments in the regulatory framework to align with fiscal or policy changes. The geographic reach of these regulations is national, applying uniformly across all states and territories within Australia. Subordinate instruments may further extend or restrict the application of these regulations by detailing specific goods, rates, and procedural aspects. Exclusions and exemptions are not explicitly mentioned in the provided text, but typically, certain categories of goods or transactions may be excluded from excise duties under broader legislative provisions or specific regulations.
Key Provisions
The Excise Regulations under the Excise Act 1901-1968 have been amended through Statutory Rules 1970 No. 114, which involves a modification to Regulation 209. Specifically, sub-regulation (1.) of Regulation 209 has been altered to change the monetary value from "Two dollars sixty-eight cents" to "Two dollars ninety-one cents." This adjustment reflects an update in the financial parameters stipulated within the Excise Regulations.
The obligations imposed by these Regulations require entities and individuals involved in excise-related activities to comply with the updated financial parameters as outlined in the amended Regulation 209. This includes ensuring that any transactions, reports, or payments made are consistent with the new monetary values specified, thereby maintaining compliance with the Excise Act 1901-1968.
Failure to adhere to the provisions of the amended Regulation 209 could result in various consequences. While the statutory rules do not explicitly detail the specific offences, penalties, or consequences for non-compliance, it is reasonable to infer that breaches of the Excise Regulations can lead to enforcement actions under the broader framework of the Excise Act 1901-1968. These actions may include fines, legal proceedings, or other administrative measures aimed at ensuring compliance with the legislative requirements. The exact penalties would be determined based on the nature and severity of the breach, as outlined within the overarching provisions of the Excise Act.