STATUTORY RULES
1966 No.
REGULATION UNDER THE EXCISE ACT 1901-1965.*
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 1901-1965.
Dated this eighteenth day of November, 1966.
CASEY
Governor-General.
By His Excellency’s Command,
Minister of State for Customs and Excise.
AMENDMENT OF THE EXCISE REGULATIONS†
Minimum size of tins or packets.
Regulation 41 of the Excise Regulations is amended by omitting the words “not less than ⅞ oz. net weight” and inserting in their stead the words “not less than ½ oz. net weight”.
* Notified in the Commonwealth Gazette on , 1966.
† Statutory Rules 1925, No. 181; 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 1926, 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; 1960, Nos. 27 and 77; 1961, No. 61; 1962, Nos. 4, 46 and 108; 1963, No. 147; and 1965, No. 195.
By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra
13912/66.—Price 5c (6d.) 9/26.10.1966
Overview
The Excise Regulations were amended by Statutory Rules 1966 No. 18, made under the authority of the Excise Act 1901-1965, to adjust the minimum size requirement for tins or packets. The Excise Regulations were established to provide detailed rules and standards for the administration of excise duties, ensuring that the products subjected to excise were of a minimum quality and size. This particular amendment reduced the minimum net weight requirement for tins or packets from ⅞ ounces to ½ ounce. This change was enacted by the Governor-General, on the advice of the Federal Executive Council, and aimed to align product standards with evolving industry practices and consumer expectations.
Scope and Application
The Excise Regulations, as amended by Statutory Rules 1966 No. 3011, apply to entities and persons involved in the manufacture, distribution, and sale of goods subject to excise under the Excise Act 1901-1965. These regulations pertain specifically to the minimum size requirements of tins or packets containing goods subject to excise, which have been adjusted from not less than ⅞ oz. net weight to not less than ½ oz. net weight. This regulation has a Commonwealth reach, impacting all entities and persons operating within the jurisdiction of the Commonwealth of Australia. There are no stated exclusions or exemptions in these particular regulations, though broader exemptions may apply under the overarching Excise Act. The application and enforcement of these regulations may be further detailed or extended through subordinate instruments made under the authority of the Excise Act.
Key Provisions
The main operative section of the Statutory Rules 1966 No. REGULATION UNDER THE EXCISE ACT 1901-1965 is the amendment to Regulation 41 of the Excise Regulations (section 41). This regulation pertains to the minimum size of tins or packets, changing the net weight requirement from not less than ⅞ oz. to not less than ½ oz. This change is intended to address specific concerns or requirements regarding the packaging of goods subject to excise.
The Act imposes certain obligations and requirements on parties and entities governed by it. Manufacturers, importers, and distributors of goods subject to excise must ensure that their products comply with the specified minimum size requirements. This includes accurately measuring the net weight of tins or packets to ensure they meet the new standard set by the regulation. Compliance with these requirements is essential to avoid legal repercussions and to maintain the integrity of the excise system.
Breaches of the provisions set out in the Statutory Rules 1966 No. REGULATION UNDER THE EXCISE ACT 1901-1965 can lead to various consequences. Under the Excise Act 1901-1965, individuals or entities found to be in non-compliance may face civil penalties. The exact nature and severity of these penalties depend on the specific circumstances of the breach, but they can include fines and other financial penalties. Additionally, continued non-compliance could lead to more severe consequences, such as criminal charges, particularly if the breach is deemed to be deliberate or part of a larger pattern of non-compliance.
The Statutory Rules 1966 No. REGULATION UNDER THE EXCISE ACT 1901-1965 also outlines the potential civil and criminal consequences for non-compliance. The Act allows for the imposition of fines that can vary based on the seriousness of the breach. For minor or first-time offences, fines might be relatively modest, but repeat or more severe violations could result in significantly higher penalties. In cases of deliberate or egregious non-compliance, the Act provides for criminal charges, which could lead to prosecution and, if found guilty, to imprisonment. The precise maximum penalties are not specified in the document but are generally detailed within the broader framework of the Excise Act 1901-1965.