Excise Regulations (Amendment)

Overview

The Excise Regulations 1925 (Amendment) (No. 2) 1981, made under the authority of the Excise Act 1901, aim to address the need for updating the fees charged for services provided by officers involved in excise regulation enforcement. Enacted by the Governor-General, acting on the advice of the Federal Executive Council, these regulations adjust the fees payable by both the Commonwealth and manufacturers for the services of excise officers. The policy objective is to ensure that the fees reflect the current economic conditions, thereby maintaining the efficiency and fairness of the excise regulatory system. These amendments were necessary to keep pace with inflation and other economic factors, ensuring that the fees charged remain reasonable and sufficient to cover the costs of providing these services.

Scope and Application

The Excise Regulations 2, as amended by Statutory Rules 1981 No. 275, apply to manufacturers and service providers within the exciseable goods supply chain in Australia. The regulations are an instrument of the Excise Act 1901, thus they extend across the Commonwealth of Australia and affect entities involved in the production, supply, or transportation of excisable goods, including alcohol, tobacco, and fuel. These regulations primarily address the payment of services rendered by officers involved in the excise compliance process, adjusting the fees to reflect current economic conditions. Notably, the regulations are not limited by specific geographic areas within Australia but are applicable nationally, ensuring a uniform application of excise laws across the country. The amendments, specifically to Regulation 209 and Regulation 209A, update the financial obligations for services rendered, ensuring that manufacturers and service providers are aware of the current rates. These changes do not introduce any exclusions or exemptions but rather ensure that the fees are aligned with the costs of providing these services. The regulations are subject to further adjustments through subordinate instruments, allowing for periodic updates to maintain relevance with economic changes.

Key Provisions

The Excise Regulations 2 (Amendment) Statutory Rules 1981 No. 2751 make several key amendments to the Excise Regulations under the Excise Act 1901. Regulation 209 is amended to adjust the payment for services provided by officers from $10.33 to $10.43 (Regulation 1). This amendment ensures that the compensation for services rendered by excise officers is updated to reflect any changes in the cost of living or other economic factors. Regulation 209A is similarly amended to increase the amount a manufacturer may be required to pay for the services of an officer from $9.33 to $9.51 (Regulation 2). This adjustment is likely intended to align the fees with the updated rates for officer services. These regulations impose specific financial obligations on both the Commonwealth and manufacturers. The Commonwealth is now required to pay $10.43 for services provided by excise officers, as opposed to the previous $10.33 (Regulation 1). Similarly, manufacturers must now be prepared to pay $9.51 for officer services, up from $9.33 (Regulation 2). These amendments ensure that the fees are reflective of current economic conditions and operational costs. The Excise Regulations 2 (Amendment) Statutory Rules 1981 No. 2751 do not explicitly detail offences, penalties, or consequences for non-compliance. However, under the broader framework of the Excise Act 1901, non-compliance with the regulations governing payments to officers could potentially lead to civil or criminal penalties. The specific penalties would depend on the nature and severity of the breach, but could include fines or other sanctions as prescribed by the Act. The precise details of these penalties are not outlined in the Regulations themselves, but would be governed by the overall provisions of the Excise Act 1901.