STATUTORY RULES.
1925. No. 7.
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REGULATION UNDER THE EXCISE ACT 1901-1923.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulation under the Excise Act 1901-1923, to come into operation forthwith.
Dated this fourteenth day of January, 1925.
FORSTER,
Governor-General.
By His Excellency’s Command,
H. E. PRATTEN,
Minister of State for Trade and Customs.
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Amendment of Excise Regulations 1913.
(Statutory Rules 1913, No. 345, as amended to this date.)
Form 32 of the Excise Regulations 1913 (Statutory Rule 1917, No. 180) is repealed and the following Form inserted in its stead:—
Form 32.
The Commonwealth of Australia—Security to the Customs.
By this security the subscribers are, pursuant to the Excise Act 1901-1923, bound to the Customs of the Commonwealth of Australia in the sum of subject only to this condition that if—
(1) all excisable goods and packages subject to the control of the Customs which at any time during the continuance of this security are on or in the premises or a vehicle of the subscribers are—
(a) safely and securely kept on or in the said premises or vehicle until such goods and packages are moved therefrom by authority within the meaning of the said Act and in accordance with the said Act or cease to be subject to the control of the Customs; and
(b) whilst on or in the said premises or vehicle dealt with in all respects in accordance with the said Act and any amendment thereof to the satisfaction of the Collector of Customs of the State of ; and
(2) whenever and as often as—
(a) any goods which according to any invoice or other commercial document received by an owner within the meaning of the said Act of any such package as aforesaid were or should have been contained in such package; and
C.19735.—Price 3d.
(b) such goods are not contained in the package when or at any time before the package is removed from the said premises or vehicle in manner aforesaid
the subscribers prove to the satisfaction of the said Collector that such goods were not in fact contained in the package at the time when the package came on to or into the said premises or vehicle—
then this security shall be thereby discharged.
Dated at the day of 19
Names and Descriptions of Subscribers. | Signatures of Subscribers. | Signatures and Addresses of Witnesses. |
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Note.—If liability is not intended to be joint and several and for the full amount, state what is intended, as, for example, thus—“The liability of the subscribers is joint only” or “The liability of (mention subscriber) is limited (here state amount of limit or mode of ascertaining limit)”.
Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.
Overview
The Excise Regulations 1925 were enacted to amend the Excise Regulations of 1913 under the Excise Act 1901-1923. This statutory rule was introduced to address the need for updated security measures to ensure the proper handling and control of excisable goods within Australia. The Governor-General, acting with the advice of the Federal Executive Council, issued these regulations to come into immediate effect. The primary objective of these regulations was to provide a more effective framework for securing the control of excisable goods and ensuring compliance with the Excise Act, thereby safeguarding the interests of the Commonwealth in the taxation and regulation of certain goods.
Scope and Application
This statutory rule under the Excise Act 1901-1923 pertains to the amendment of the Excise Regulations 1913, specifically altering Form 32 which relates to the security to the Customs. This regulation applies to subscribers who are bound to the Customs of the Commonwealth of Australia and is intended to ensure that excisable goods and packages are securely kept and handled in accordance with the Excise Act. The regulation applies nationally across Australia, as it is a Commonwealth legislation. The regulation outlines the conditions under which the security can be discharged, focusing on the proper management and documentation of excisable goods within premises or vehicles. It is worth noting that this regulation does not specify any exclusions or exemptions, and its application is enforced uniformly across the country. The regulation also allows for the possibility of modifying the nature of liability among subscribers, whether it be joint and several or limited to specific amounts, as per their agreement.
Key Provisions
The Excise Regulations 1925 (Statutory Rule 1925, No. 7) amend the Excise Regulations 1913, specifically repealing Form 32 and replacing it with a new security arrangement under the Excise Act 1901-1923. This new security, outlined in the newly inserted Form 32, obligates the subscribers to the Customs of the Commonwealth of Australia for a specified sum, contingent upon the secure storage and handling of excisable goods and packages within their premises or vehicles (section 1). These goods must be kept safely and securely until they are legally removed by authorised personnel in compliance with the Excise Act and any amendments (section 1(a)). Additionally, all dealings with these goods must adhere to the Act's requirements and be satisfactory to the Collector of Customs of the relevant state (section 1(b)). Should any discrepancies arise, such as goods not being present in a package as per invoices or commercial documents, the subscribers must prove to the Collector's satisfaction that the goods were not actually in the package when it entered the premises or vehicle (section 2).
Entities and individuals governed by these regulations bear the responsibility of ensuring that all excisable goods and packages under their control are stored and managed in accordance with the Excise Act 1901-1923. This includes maintaining the security and integrity of these goods until they are legally removed by authorised personnel, and being able to provide evidence of discrepancies if any goods are missing from their packages. These obligations are critical to maintaining compliance with the Act and avoiding any legal repercussions.
Failure to comply with the provisions outlined in the Excise Regulations 1925 may result in serious consequences. While the specific penalties are not detailed in the statutory rule, breaches of the Excise Act 1901-1923 and its regulations can generally lead to both civil and criminal penalties. Civil penalties may include fines and the requirement to pay back any excise duties owed. Criminal penalties can range from fines to imprisonment, depending on the severity and intent behind the breach. The maximum penalties are not specified in this particular statutory rule but are typically defined within the Excise Act itself or in related legislation. The severity of the penalties reflects the importance of adherence to excise regulations in ensuring the proper collection of duties and taxes on excisable goods.