Excise Regulations (Amendment)

Overview

The Statutory Rules 1924 No. 117, which are Regulations under the Excise Act 1901-1923, were introduced to amend the Excise Regulations of 1913. Enacted by the Governor-General acting on the advice of the Federal Executive Council, these regulations were designed to address specific gaps in the existing excise laws, particularly in the context of the regulation of alcohol products. The purpose of these amendments was to refine the definitions and restrictions around the use and delivery of rectified spirit and absolute alcohol, which are key substances in the production of alcoholic beverages. This legislative instrument aims to enhance the control and regulation of these substances, ensuring they are used appropriately within the specified limits, particularly in public hospitals. The enactment of these regulations signifies a step towards more precise fiscal and administrative oversight under the Excise Act.

Scope and Application

The Excise Regulations 1924, under the Excise Act 1901-1923, apply to any person or entity involved in the manufacture, storage, transportation, or use of exciseable goods within the Commonwealth of Australia. The scope of the Act encompasses transactions involving Australian rectified spirit and Australian absolute alcohol, which are specifically mentioned in the amendments to the Excise Regulations 1913. These regulations establish thresholds and controls, such as the limitation on the amount of absolute alcohol that can be delivered to public hospitals, which is set at 12 gallons per annum. The amendments refine the definitions and applications of terms like "spirit" and "rectified spirit" within the context of excise regulations, thereby extending and clarifying the application of the Excise Act through subordinate instruments. These regulations are binding and enforceable across all states and territories within Australia, ensuring a consistent approach to excise regulation throughout the nation.

Key Provisions

The Excise Regulations 1924, made under the Excise Act 1901-1923, bring specific amendments to the Excise Regulations 1913. Regulation 115a is modified to include "Australian absolute alcohol" alongside "Australian rectified spirit" (Regulation 1). Additionally, Regulation 115E is revised to replace the term "spirit" with "rectified spirit" wherever it occurs (Regulation 2). Regulation 115i is also amended similarly by replacing "spirit" with "rectified spirit" (Regulation 3(a)). Furthermore, a new sub-regulation is introduced to Regulation 115i, stipulating that the total quantity of absolute alcohol that can be delivered for use in any public hospital must not exceed 12 gallons per annum (Regulation 3(b)). These regulations impose specific obligations on parties involved in the manufacture, delivery, and use of rectified spirit and absolute alcohol. Manufacturers and distributors must adhere to the updated terminology to ensure compliance with the regulations. Moreover, the quantity of absolute alcohol that can be delivered to public hospitals is strictly limited to 12 gallons annually. This regulation ensures controlled and monitored usage of absolute alcohol in public health settings. Failure to comply with these regulations can result in legal consequences. While the specific penalties are not detailed within these regulations, breaches of excise regulations generally attract penalties under the Excise Act 1901-1923. These penalties may include fines and, in more severe cases, imprisonment. The severity of the penalty would depend on the nature and extent of the breach, as well as any aggravating factors that may apply.