Glucose Regulations, 1909 (Provisional)

Overview

The Glucose Regulations, 1909, were enacted as a legislative instrument to provide provisional regulations under the Excise Act 1901. These regulations were issued by the Administrator of the Government of the Commonwealth of Australia, acting on the advice of the Federal Executive Council, due to the urgency of the matter. The primary objective of these regulations was to establish a framework for the licensing and monitoring of glucose manufacturers, ensuring compliance with excise duties and maintaining a clear record of glucose production and distribution. The regulations detail procedures for licence applications, fees, terms, and the responsibilities of manufacturers, including record-keeping and reporting obligations to the Collector of Customs. The enactment of these regulations aimed to streamline the administration of excise duties on glucose and maintain fiscal integrity within the industry.

Scope and Application

The Glucose Regulations, 1909, under the Excise Act 1901, apply to any person or entity seeking to manufacture glucose within the Commonwealth of Australia. The regulations detail the procedures for applying for a licence to manufacture glucose, the fees associated with obtaining and maintaining the licence, and the obligations of manufacturers regarding record-keeping, reporting, and marking of glucose packages. The regulations require manufacturers to submit detailed applications, including specific plans and estimated production figures, and to provide approved security for compliance with both the Excise Act and the regulations. Additionally, manufacturers must maintain detailed records of glucose production and submit monthly returns to the Collector of Customs for the State. The regulations also mandate the branding of glucose packages with the manufacturer's name and address and require manufacturers to notify the Collector of Customs at least 24 hours before removing glucose from the factory. The provisions of these regulations extend to the renovation or re-treatment of duty-paid glucose, subject to the Collector's permission. These regulations apply nationally across Australia, with enforcement managed by the Collector of Customs for each state.

Key Provisions

The Glucose Regulations, 1909, under the Excise Act 1901, establish a framework for the licensing and regulation of glucose manufacturing in Australia. Applications for licences to manufacture glucose must be submitted in the prescribed form (Regulation 2), and must include detailed drawings and particulars of the factory, including the number of rooms and their intended use, as well as an estimate of the glucose to be manufactured over the next year (Regulation 2(2)). A licence fee of £5 per annum is required, with proportionate reductions for licences granted mid-year (Regulation 3). The licence remains in effect as long as the fee is paid (Regulation 4). Manufacturers must also provide approved security equivalent to the estimated duty on their output for the next year (Regulation 6), and keep detailed records of all materials and glucose produced, as well as the amount of duty paid (Regulation 7). These records must be submitted monthly to the Collector of Customs (Regulation 8). Manufacturers of glucose must adhere to several operational requirements. They must maintain a detailed book of records, approved by the Collector of Customs, which includes daily entries of materials received, materials used, glucose produced, and glucose removed from the factory (Regulation 7). Monthly returns to the Collector must include weights of materials received, materials used, glucose produced and removed, as well as the average percentage of glucose produced from each material, among other details (Regulation 8(1)). These returns must be verified by a declaration made before a Justice of the Peace or Officer of Customs (Regulation 8(2)). Additionally, all packages of glucose must be branded with the manufacturer's name and address (Regulation 9), and manufacturers must notify the Collector of Customs at least 24 hours in advance if they intend to remove glucose from the factory (Regulation 10). Permission from the Collector is also required for the renovation or re-treatment of duty-paid glucose, with equivalent quantities of glucose being delivered in lieu of the treated glucose (Regulation 11). Breaches of the Glucose Regulations, 1909, can result in various penalties. While the regulations do not explicitly state penalties, violations of the Excise Act 1901, under which these regulations are made, can lead to both civil and criminal consequences. For civil penalties, the Act allows for the imposition of fines, the amount of which is not specified in the regulations. Criminal penalties can include imprisonment, with the maximum term varying based on the offence. The regulations emphasise compliance through detailed record-keeping and reporting requirements, suggesting that non-compliance could lead to enforcement actions under the broader provisions of the Excise Act.