Excise Regulations (Amendment)

Overview

The Statutory Rules 1921, No. 225, is a legislative instrument that amends the Excise Regulations 1913 under the Excise Act 1901-1918. Enacted by the Governor-General in Council, this regulation aims to update and refine the administrative processes surrounding the control and custody of excisable goods during their removal. The policy objective behind this amendment is to ensure accountability and secure handling of excisable goods, thereby enhancing the efficiency and effectiveness of excise regulation. The regulation specifies that any individual in control or custody of excisable goods during removal must ensure their safekeeping and account for them to the satisfaction of the Collector. This amendment was designed to address any gaps in the previous regulatory framework, ensuring a more robust oversight of excise duties.

Scope and Application

The Excise Act 1901-1918 applies to any individual or entity that has control or custody of excisable goods during their removal, as outlined in the Excise Regulations 1913. These regulations mandate that such persons or entities must ensure the safe keeping of these goods and be accountable for them to the Collector. The scope of this Act extends across the Commonwealth of Australia, applying uniformly to all jurisdictions within the country. The amendments introduced by Statutory Rules 1921, No. 225, particularly in Regulation 160a, serve to reinforce the accountability and responsibility for the safekeeping of excisable goods, ensuring that these goods are properly accounted for during transit. The application of the Act is not limited by specific exclusions or exemptions detailed in the provided legislative instrument, but it may be further defined or restricted through subordinate instruments that can be issued under the authority of the Excise Act.

Key Provisions

The Excise Regulations 1921, specifically Amendment Regulation 160a of the Excise Regulations 1913, introduce a significant change in the management of excisable goods. Regulation 160a(1) replaces the previous sub-regulation (l) to clarify that any person in control or custody of excisable goods during their removal must ensure their safekeeping. This person is also required to account for these goods in a manner satisfactory to the Collector. This change aims to enhance accountability and security for excisable goods during transit. Under these regulations, the person responsible for excisable goods must adhere to specific obligations. They must actively manage the goods to prevent loss, damage, or theft during transportation. Additionally, they are mandated to maintain accurate records and provide a detailed account of the goods to the Collector, ensuring transparency in the handling process. These obligations are designed to uphold the integrity of the excise system and facilitate effective monitoring by the authorities. Breach of these regulations can lead to serious consequences. The Excise Act 1901-1918 provides for both civil and criminal penalties for non-compliance. Civil penalties may include fines, and in severe cases, criminal charges could result in imprisonment. The exact penalties depend on the nature and severity of the breach, but the regulations aim to deter any form of negligence or misconduct in the handling of excisable goods. The imposition of such penalties underscores the importance of compliance with the regulatory framework.