EXPLANATORY STATEMENT
EXCISE ACT 1901
EXCISE REGULATIONS (AMENDMENT)
STATUTORY RULES 1990 NO. 221
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SMALL BUSINESS AND CUSTOMS
Section 164 of the Excise Act 1901 (“the Act”) provides in part that “The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act or for the conduct of any business relating to the Excise and …”
The Statutory Rules amend the Excise Regulations (the Regulations) by providing a prescribed circumstance whereby the Comptroller-General may approve the entry into home consumption of bulk spirit containers.
Background
Section 58 of the Act prohibits the entry into home consumption of bulk spirit unless prior written approval of the Comptroller-General has been obtained. Sub-section 58(5) of the Act places certain constraints on the Comptroller-General’s approval; specifically the bulk containers must not have a capacity of more than 20 litres, or such other volumes as are prescribed.
It has now come to attention that the restriction of 20 litres is too restrictive for one particular industry practice, and a higher bulk container ceiling is therefore proposed.
A distiller has established a market for selling Australian brandy to hotels and clubs in 25 litre plastic containers for dispensing to customers through bar facilities. To enable the distiller to continue selling Australian brandy in 25 litre containers, this volume must be prescribed pursuant to paragraph 58(5) (a) of the Act. The new Regulation 93 prescribes such a volume and ensures adequate controls are maintained by limiting the capacity of the containers to not more than 25 litres and specifying that they may only contain brandy produced in Australia.