STATUTORY RULES.
1962. No. 46.
REGULATIONS UNDER THE EXCISE ACT 1901-1962.*
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 1901-1962.
Dated this twentieth day of June, 1962.
DALLAS BROOKS
Administrator.
By His Excellency’s Command,
Minister of State for Customs and Excise.
Amendments of the Excise Regulations.†
1. Regulations 56 to 71 (inclusive) of the Excise Regulations, and the headings immediately preceding regulations 56 and 70, respectively, are repealed.
2. Regulations 75a to 75e (inclusive) of the Excise Regulations, and the heading immediately preceding Regulation 75a, are repealed and the following heading and regulations inserted in their stead:—
“Remissions and Refunds of Excise Duty.
“75a.—(1.) Where Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added (being spirit on which excise duty has been paid) is or are distilled in a distillery or by a vigneron, a refund of excise duty may be allowed in respect of that spirit.
“(2.) Where, under the control of the Customs—
(a) Australian wine or lees to which spirit for fortifying Australian wine or Australian grape must has been added is or are removed from a warehouse licensed under the Customs Act 1901-1960 to a distillery or to the premises of a vigneron and distilled at that distillery or at those premises; or
(b) lees to which spirit for fortifying Australian wine or Australian grape must has been added, being lees that are stored at a warehouse licensed under the Customs Act 1901-1960, are so diluted by adding water that the alcoholic strength of the lees is reduced to not more than fifteen per centum proof spirit,
a remission of the excise duty payable in respect of the spirit that had been added to the wine or lees may be allowed.
* Notified in the Commonwealth Gazette on 25th June, 1962.
† Statutory Rules 1925, No. 181, as amended to date. For previous amendments of the Excise Regulations, see footnote † to Statutory Rules 1962, No. 4, and see also Statutory Rules 1962, No. 4.
4188/62.—Price 3d. 9/7.6.1962.
“(3.) Allowance of a remission or refund of any excise duty under this regulation is subject to sub-regulations (2.) and (3.) of regulation 75d of these Regulations.
“(4.) In this regulation—
‘distillery’ means the premises of a person who is the holder of a spirit maker’s licence granted under the Distillation Act 1901-1956;
‘vigneron’ means a person who is the holder of a vigneron’s licence granted under the Distillation Act 1901-1956.
“75b.—(1.) Where excisable goods, being tobacco, cigarettes, cigars or snuff on which excise duty has been paid, are returned to the factory of the manufacturer of the goods, a refund of the excise duty paid in respect of the goods may be allowed.
“(2.) A refund of excise duty is not allowable under the last preceding sub-regulation in respect of excisable goods to which that sub-regulation applies—
(a) unless, before the goods are returned to the factory, notice of intention to return the goods to the factory is given to the Collector in writing and in a form approved by him;
(b) unless the goods are received at the factory under the supervision of an officer;
(c) unless—
(i) in the case of tobacco—the tobacco is so mixed with other tobacco (not being tobacco that is to be used in the manufacture of cigarettes or cigars) that its identity is lost or the tobacco is destroyed under the supervision of an officer;
(ii) in the case of cigarettes or cigars—the tobacco contained in the cigarettes or cigars is so mixed with other tobacco that is to be used in the manufacture of cigarettes or cigars, as the case may be, that its identity is lost or the tobacco so contained is destroyed under the supervision of an officer; or
(iii) in the case of snuff—the snuff is so mixed with other snuff that its identity is lost or the snuff is destroyed under the supervision of an officer; and
(d) unless such operations concerned with preparing the tobacco, the tobacco in the cigarettes or cigars or the snuff, as the case may be, for mixing or destruction in accordance with the last preceding paragraph, or concerned with mixing it with other tobacco or snuff, as the Collector directs are performed under the supervision of an officer.
“(3.) Allowance of a refund of any excise duty under this regulation is subject to sub-regulations (2.) and (3.) of regulation 75d of these Regulations.
“75c.—(l.) Where—
(a) excisable goods have, while subject to the control of the Customs, been damaged, pillaged, lost or destroyed;
(b) excisable goods have, while subject to the control of the Customs, become unfit for human consumption; or
(c) excisable goods that are subject to the control of the Customs are not worth the amount of excise duty payable in respect of the goods,
a remission or refund of the excise duty paid or payable in respect of the goods, as the case requires, may be allowed.
“(2.) A remission or refund of excise duty is not allowable under the last preceding sub-regulation in respect of excisable goods, not being goods that were pillaged, lost or destroyed while subject to the control of the Customs, unless the goods are destroyed, under the supervision of an officer, in a manner directed by the Collector.
“(3.) Where—
(a) excise duty has been paid on goods through manifest error of fact or patent misconception of the law; or
(b) excisable goods on which excise duty has been paid become not liable to excise duty under section 160a of the Act,
a refund of the excise duty paid in respect of the goods may be allowed.
“(4.) Allowance of a remission or refund of any excise duty under this regulation is subject to the next succeeding regulation.
“75d.—(1.) Subject to the next succeeding regulation, a refund of excise duty in respect of excisable goods is not allowable under the last preceding regulation unless application for the refund is duly made to the Collector within 14 days after the excise duty was paid in respect of the goods.
“(2.) A remission of excise duty in respect of excisable goods, and a refund of excise duty under regulation 75a or regulation 75b of these Regulations, is not allowable unless application for the remission or refund is duly made to the Collector.
“(3.) Application for the remission or refund of excise duty in respect of excisable goods shall be deemed not to have been duly made unless the application is in accordance with Form 45.
“75e. Where the Collector is satisfied—
(a) that the information necessary to verify an application for a refund of excise duty under regulation 75c of these Regulations had come into the possession of the Customs before the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or
(b) that, for some genuine and sufficient reason, an application of a kind referred to in the last preceding paragraph was not made within the time specified in sub-regulation (1.) of the last preceding regulation and the circumstances are such that it is equitable that that time should be extended,
a refund of excise duty may be allowed notwithstanding that the application for the refund was not made within the time specified in that sub-regulation if the application is made not later than 12 months after the excise duty was paid in respect of the goods.
“75f. If, upon application by a person, an amount of excise duty remitted or refunded in respect of excisable goods—
(a) was remitted or refunded in circumstances in which excise duty should not have been remitted or refunded; or
(b) exceeded the amount of excise duty that should have been remitted or refunded in respect of the goods,
the person is liable to pay or repay to the Commonwealth the amount or the amount of the excess, as the case may be, and the Commonwealth may recover the amount that he is so liable to pay or repay as a debt due to the Commonwealth by action in a court of competent jurisdiction.
“75g. Where a manufacturer requests that the services of an officer be made available in order to supervise any operation required to be performed under the supervision of an officer for the purposes of regulation 75a, regulation 75b or regulation 75c of these Regulations, the manufacturer shall pay to the Collector a charge calculated at the rate prescribed by regulation 209a of these Regulations.”.
3. Regulation 209a of the Excise Regulations is amended by omitting the figures “65, 69” and inserting in their stead the figures “75g”.
4. Regulation 233 of the Excise Regulations is amended by omitting sub-regulation (2.) and inserting in its stead the following sub-regulation:—
“(2.) The Collector may, on the application of a manufacturer, allow the delivery, for use in the manufacture of liqueurs—
(a) of spirituous essences or flavourings—upon payment of so much of the duty of Customs in respect of the essences or flavourings as is imposed otherwise than in respect of or by reference to the spirit contained in the essences or flavourings; and
(b) of spirit—upon payment of duty of Customs equal to the amount by which the amount of the duty of Customs that is, but for this sub-regulation, imposed in respect of the spirit exceeds the amount of the duty of Excise that would be imposed in respect of the spirit if the spirit had been manufactured or produced in Australia on the day on which the spirit is so delivered.”.
5. The Schedule to the Excise Regulations is amended by omitting Forms 9, 10 and 11.
By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.