Statutory Rules 1981 No. 1631
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Excise Regulations2 (Amendment)
I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901.
Dated 25 June 1981.
STANLEY BURBURY
Administrator
By His Excellency’s Command,
JOHN MOORE
Minister of State for Business and
Consumer Affairs
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Repeal of headings
1. The headings in the Excise Regulations immediately preceding regulations 5, 6, 7, 9, 10, 26, 34, 35, 39A, 44, 47, 84, 86, 92, 93A, 97, 98, 100, 104, 107, 108, 109, 110, 112, 115, 116, 117A, 118, 119, 120, 121, 122, 123, 124, 125, 125B, 125C, 125D, 125G, 126G, 126Q, 126R, 143, 146, 148, 149, 151, 166, 167, 170, 171, 173, 174, 175, 177C, 177E, 177H, 179, 180, 182, 183, 184, 194, 195, 196, 199, 201, 202, 203, 225, 227, 228, 229, 232, 233, 234, 234A, 234B, 234C, 234D, 234E, 234F, 238, 239 and 242 respectively are repealed.
Payment for services of officers
2. Regulation 209 of the Excise Regulations is amended by omitting from sub‑regulation (1) “$9.61” and substituting “$10.33”.
Manufacturer may be required to pay for services of an officer
3. Regulation 209A of the Excise Regulations is amended by omitting “$8.68” and substituting “$9.33”.
1. Notified in the Commonwealth of Australia Gazette on 30 June 1981.
2. Statutory Rules 1925 No. 181 as amended by 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; 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; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374.
Overview
The Excise Regulations 1925 Amendment (No. 163) Regulations 1981 were enacted by the Administrator of the Government of the Commonwealth of Australia, acting on the advice of the Federal Executive Council, under the authority of the Excise Act 1901. This legislation was introduced to address the need for updating certain excise regulations in response to changing economic conditions and administrative requirements. The primary purpose of these regulations was to revise specific fees associated with the services provided by officers, thereby ensuring that the financial burden on manufacturers remained fair and reflective of the current economic landscape. This amendment involved the repeal of several headings within the Excise Regulations and the adjustment of fees charged to manufacturers for the services of excise officers, as detailed in Regulations 209 and 209A. The objective was to maintain the integrity and effectiveness of the excise system while ensuring that the fees charged were commensurate with the services provided.
Scope and Application
The Excise Regulations 1981 (Amendment) under the Excise Act 1901 primarily targets individuals and entities involved in exciseable goods transactions within Australia. This legislation applies to those engaged in the production, distribution, and sale of excisable goods, ensuring compliance with the excise provisions set out in the Act. The scope of the regulations includes adjustments to fees and charges related to excise services, impacting businesses and manufacturers who are required to pay for the services of excise officers. The regulations are applicable nationally across Australia, extending their reach to all states and territories, thereby unifying excise regulation under federal law. The amendments primarily involve changes to fee structures, with specific exclusions or exemptions not explicitly detailed in the excerpt but implied by the targeted nature of the amendments. The Act’s application can be further defined or extended through subordinate instruments, allowing for adjustments and clarifications as necessary to address evolving industry practices and economic conditions.
Key Provisions
The Excise Regulations (Amendment) (Statutory Rules 1981 No. 1631) primarily involve the repeal of specific headings and the amendment of particular regulations concerning payment for services of officers under the Excise Act 1901. Regulation 1 repeals the headings preceding regulations 5, 6, 7, 9, 10, 26, 34, 35, 39A, 44, 47, 84, 86, 92, 93A, 97, 98, 100, 104, 107, 108, 109, 110, 112, 115, 116, 117A, 118, 119, 120, 121, 122, 123, 124, 125, 125B, 125C, 125D, 125G, 126G, 126Q, 126R, 143, 146, 148, 149, 151, 166, 167, 170, 171, 173, 174, 175, 177C, 177E, 177H, 179, 180, 182, 183, 184, 194, 195, 196, 199, 201, 202, 203, 225, 227, 228, 229, 232, 233, 234, 234A, 234B, 234C, 234D, 234E, 234F, 238, 239, and 242 respectively. Regulation 2 amends Regulation 209 by increasing the payment for services of officers from $9.61 to $10.33. Regulation 3 amends Regulation 209A by increasing the amount a manufacturer may be required to pay for the services of an officer from $8.68 to $9.33.
These regulations impose specific financial obligations on both the Commonwealth and manufacturers. The Commonwealth must now pay officers $10.33 for their services, as per the amendment to Regulation 209. Manufacturers, on the other hand, may be required to pay $9.33 for the services of an officer, as stipulated in Regulation 209A. These financial obligations ensure that the appropriate compensation is provided to officers for their services, reflecting the updated rates in line with economic changes.
There are no specific offences or penalties outlined in these regulations. However, failure to comply with the financial obligations imposed by Regulations 2 and 3 could potentially lead to legal consequences under the broader Excise Act 1901. This could include fines or other civil penalties for non-compliance with excise-related duties and obligations. It is important to note that the Excise Act 1901 itself provides for various offences and penalties, which could apply if the updated rates in these regulations are not adhered to.