STATUTORY RULES
1972 No. 92
REGULATIONS 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 Regulations under the Excise Act 1901-1968.
Dated this twenty-third day of June, 1972.
Governor-General.
By His Excellency’s Command,
Minister of State for Customs and Excise.
Amendments op the Excise Regulations†
1. These Regulations shall come into operation on the first day of July, 1972.
2. Regulation 3 of the Excise Regulations is amended by omitting the word “ acres ” and inserting in its stead the word “ hectares ”.
3. Regulation 12 of the Excise Regulations is amended by omitting the table and inserting in its stead the following table:—
First Column | Second Column |
Quantity of tobacco, cigars, cigarettes and snuff that may be manufactured in a year | Amount to be given in security |
| $ |
2,250 kg or less.................................................. | 400 |
More than 2,250 kg, but not more than 4,500 kg............................ | 600 |
Moro than 4,500 kg, but not more than 9,000 kg............................ | 1,000 |
More than 9,000 kg, but not more than 22,500 kg............................ | 1,600 |
More than 22,500 kg, but not more than 45,000 kg........................... | 2,400 |
More than 45,000 kg, but not moro than 90,000 kg........................... | 3,600 |
More than 90,000 kg, but not more than 157,500 kg.......................... | 5,000 |
More than 157,500 kg, but not more than 725,000 kg......................... | 7,000 |
More than 225,000 kg, but not more than 450,000 kg......................... | 10,000 |
More than 450,000 kg.............................................. | 15,000 |
* Notified in the Commonwealth Gazette on 1972.
† 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 146; 1944, No. 173, 1945, No. 103; 1946, No. 89; 1947, Nos. 28 and 85; 1948, Nos. 36 and 95; 1949, No. 90; 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; 1965, No. 195; 1966, Nos. 164 and 174; 1967, No. 172, 1969, Nos. 153, 187 and 205; 1970, Nos. 114 and 142; and 1971, Nos 60, 142 and 171.
15681/72—Price 10c 10/16.6.1972
4. Regulation 29 of the Excise Regulations is amended by omitting subparagraphs (i) and (ii) of paragraph (b) of sub-regulation (2.) and inserting in their stead the following sub-paragraphs:—
“ (i) reduction to a fine powder by a method approved by the Comptroller;
“ (ii) spraying and mixing effectively with phenyle emulsion prepared by dissolving 150 grams of commercial phenyle and 3 grams of a red coal tar dye approved by the Comptroller in 1 litre of water in the proportion of 1 litre of dyed emulsion for each 5 kg of stalks, refuse, clippings and waste;”.
5. Regulation 40 of the Excise Regulations is amended by omitting the words “ one pound ” and inserting in their stead the figures and abbreviation “ 450 grams ”.
6. Regulation 41 of the Excise Regulations is amended by omitting the words “ one pound ” and inserting in their stead the figures and abbreviation “ 450 grams ”.
7. Regulation 42a of the Excise Regulations is amended—
(a) by omitting the words “ one pound ” (wherever occurring) and inserting in their stead the figures and abbreviation “ 500 grams ”;
(b) by omitting the words “ twenty-five pounds ” (wherever occurring) and inserting in their stead the figures and word “ 12 kilogrammes ”;
(c) by omitting from sub-regulation (3.) the words “ seventy-five pounds ” and inserting in their stead the figures and word “ 35 kilogrammes ”; and
(d) by omitting from sub-regulation (6.) the words “ twenty pounds ” and inserting in their stead the figures and word “ 10 kilogrammes ”.
8. Regulation 75a of the Excise Regulations is amended by omitting from paragraph (b) of sub-regulation (2.) the words “ fifteen per centum proof spirit ” and inserting in their stead the words “ nine per centum by volume of alcohol ”.
9. Regulation 85 of the Excise Regulations is amended—
(a) by omitting from paragraph (b) of sub-regulation (1.) the words “ thirty degrees above proof ” and inserting in their stead the words “ seventy-four per centum by volume of alcohol ”;
(b) by omitting from that paragraph the words “ less than thirty degrees, but not less than ten degrees, above proof ” and inserting in their stead the words “ less than seventy-four per centum by volume of alcohol, but not less than sixty-two per centum by volume of alcohol ”;
(c) by omitting paragraph (a) of sub-regulation (2.) and inserting in its stead the following paragraph:—
“ (a) which contains not less than fifty-seven per centum by volume of alcohol;”; and
(d) by omitting from paragraph (b) of sub-regulation (2.) the words “ three per centum proof spirit ” and inserting in their stead the words “ one and seven-tenths per centum by volume of alcohol ”.
10. Regulation 92 of the Excise Regulations is amended by omitting sub-regulation (3.) and inserting in its stead the following sub-regulation:—
“ (3.) When the mixing is complete, the wine or grape must is not to contain more than—
(a) if intended for export—twenty-four per centum by volume of alcohol; or
(b) in any other case—twenty-three per centum by volume of alcohol.”.
11. Regulation 104 of the Excise Regulations is repealed and the following regulation inserted in its stead:—
“ 104. The spirits, after being received into the factory, shall be denatured by being mixed as follows:—
(a) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with not less than one volume of beer, three volumes of water and one volume of vinegar containing not less than 5 per centum of absolute acetic acid;
(b) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with not less than four volumes of wine containing not more than 16 per centum by volume of alcohol, and one volume of vinegar containing not less than 2.5 per centum of absolute acetic acid; or
(c) one volume of spirit containing 57 per centum by volume of alcohol shall be mixed with 1 per centum of glacial acetic acid and then diluted so that the mixture shall not contain more than 12 per centum by volume of alcohol.”.
12. Regulation 117a of the Excise Regulations is repealed and the following regulation inserted in its stead:—
“ 117a. The spirit must contain not less than ninety-four per centum by volume of alcohol.”.
13. Regulation 126d of the Excise Regulations is amended by omitting from paragraph (b) the word “ gallons ” and inserting in its stead the word “ litres ”.
14. Regulation 126h of the Excise Regulations and the heading immediately before it are repealed.
15. Regulation 145 of the Excise Regulations is amended by omitting the figures and words “ 10 liquid gallons ” (wherever occurring) and inserting in their stead the figures and word “ 50 litres ”.
16. Regulation 146 of the Excise Regulations is amended by omitting the figure and words “ 5 liquid gallons ” and inserting in their stead the figures and word “ 25 litres ”.
17. Regulation 148 of the Excise Regulations is amended by omitting the figure and words “ 5 liquid gallons ” and inserting in their stead the figures and word “ 25 litres ”.
18. Regulation 153 of the Excise Regulations is repealed and the following regulation inserted in its stead:—
“ 153. The spirit must contain not less than ninety-four per centum by volume of alcohol.”.
19. Regulation 186 of the Excise Regulations is amended by omitting from paragraph (d) of sub-regulation (1.) the words “ four ounces ” and inserting in their stead the figures and abbreviation “ 120 grams ”.
20. Regulation 212 of the Excise Regulations is repealed.
21. Regulation 213 of the Excise Regulations is amended by omitting from sub-regulation (2.) the words “ of paragraph (b) ”.
22. Regulation 214 of the Excise Regulations is amended by omitting the table and inserting in its stead the following table:—
First Column | Second Column |
Quantity of beer that may be manufactured in a year | Amount to be given in security |
| $ |
1,706.25 kilolitres or less............................................ | 1,000 |
More than 1,706.25 kilolitres, but not more than 3,412.5 kilolitres................. | 1,500 |
More than 3,412.5 kilolitres, but not more than 6,825 kilolitres................... | 2,000 |
More than 6,825 kilolitres, but not more than 13,650 kilolitres................... | 5,000 |
More than 13,650 kilolitres, but not more than 27,300 kilolitres.................. | 10,000 |
More than 27,300 kilolitres, but not more than 54,600 kilolitres.................. | 15,000 |
More than 54,600 kilolitres.......................................... | 20,000 |
23. Regulation 224 of the Excise Regulations is amended by omitting from paragraph (d) the word “ gallons ” and inserting in its stead the word “ litres ”.
24. Regulation 228 of the Excise Regulations is amended—
(a) by omitting from paragraph (a) of sub-regulation (3.) the words “ one inch ” and inserting in their stead the figures and word “ 25 millimetres ”; and
(b) by omitting from that paragraph the words “ six inches ” and inserting in their stead the figures and word “ 155 millimetres ”.
25. Regulation 234a of the Excise Regulations is repealed and the following regulation inserted in its stead:—
“ 234a. For the purposes of calculating duty, the percentage of alcohol by volume contained in liqueurs may be ascertained by distillation or by any other method approved by the Collector.”.
26. Regulation 234c of the Excise Regulations is amended by omitting from paragraph (b) of sub-regulation (3.) the word “ gallons ” and inserting in its stead the word “ litres ”.
27. Regulation 234d of the Excise Regulations is amended by omitting sub-regulation (1.).
28. The Schedule to the Excise Regulations is amended—
(a) by omitting Forms 1, 21, 31, 41 and 46 and inserting in their stead the respective forms in the Schedule to these Regulations;
(b) by omitting from Form 2 the word “ acres ” (wherever occurring) and inserting in its stead the word “ hectares ”;
(c) by omitting from Forms 2, 3, 4 and 6 the abbreviation “ lbs.” (wherever occurring) and inserting in its stead the abbreviation “ kg ”.
(d) by omitting from Form 32 the words “ Gallons or ”; and
(e) by omitting from Forms 33 and 34 the word “ Gallons,”.
THE SCHEDULE Regulation 28 (a).
Form 1. Regulation 4.
AUSTRALIAN EXCISE
Name of Producer | Tobacco Leaf Producer’s Book |
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Date | Extent of area on which leaf is grown in hectares | Quantity of cured tobacco leaf produced in kilogrammes | Date | Quantity of cured tobacco leaf removed | To whom delivered | ||
Pkgs | kg | Name | Address | ||||
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Form 21. Regulation 143.
AUSTRALIAN EXCISE
Form of record to be kept by users of Australian spirits, not matured in wood for two years, delivered under item 2 (M) of the Excise Tariff 1901-1971.
Received | How disposed of | |||||||||||||||||
Spirits received | Spirits used | Sold | ||||||||||||||||
Date | Number of warrant | Product in litres | Percentage by volume of alcohol | Alcohol in litres | Date | Product in litres | Percentage by volume of alcohol | Alcohol in litres | Article in preparation of which spirits have been used | Date | Name of purchaser | Quantity | Article in preparation of which spirits are to be used | |||||
Product in litres | Percentage by volume of alcohol | Alcohol in litres | ||||||||||||||||
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I declare that the foregoing entries relating to the month of | , 19 | , fully set forth all the matters required by law and that | ||||||||||||||||
the same are true in every particular. |
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Declared at | this | day of | , 19 before me— | |||||||||||||||
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Form 31. | Regulation 204. |
AUSTRALIAN EXCISE | Warrant No. |
Entry of Spirits for Home Consumption |
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Entered ex | Date |
Owner | Place |
Vessels and cases | No. of packages | Description of vessel | Material from which spirit distilled | Description of spirit | Product in litres | Alcohol content | Alcohol in litres | Tariff item | Rate of duty | Duty | ||||||
Brand | No. | By hydrometer | Obscuration | Percentage by volume of alcohol | ||||||||||||
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I, | , the owner make this entry. | Signature. | ||||||||||||||
Form 41. Regulation 124.
AUSTRALIAN EXCISE
Return showing particulars of Australian spirit received and disposed of by Hospital during the half-year ended , 19 .
Date | Spirit received |
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19 |
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I, hereby declare that the above
return contains a true statement of the particulars mentioned therein for the half-year ended
, 19 .
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| (Signature of Declarant) |
Declared at. | before me this |
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day of | , 19 . |
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Form 46. Regulation 125b.
AUSTRALIAN EXCISE
Excise Act 1901-1968
Record of Spirits Used in the Manufacture of Medicinal Preparations
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Date | Name of preparation | Product in litres | Percentage by volume of alcohol | Alcohol in litres | To whom delivered | Place | Excise Permit Number |
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I declare that the foregoing entries relating to the month of 19 , fully set forth all the matters required by law and that the same are true in every particular.
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Declared at | this |
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day of | , 19 before me— |
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Printed by Authority by the Government Printer of the Commonwealth of Australia