Glucose Regulations, 1909

Legislation au C1910L00044 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1910. No. 44.

 

REGULATIONS UNDER THE EXCISE ACT 1901.

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 Regulations under the Excise Act 1901 to come into operation forthwith.

Provisional Regulations (Statutory Rule 1909, No. 147) under the said Act, made on the 21st day of December, 1909, are hereby cancelled.

Dated this twenty-seventh day of April, One thousand nine hundred and ten.

DUDLEY,

Governor-General.

By His Excellency’s Command,

R. W. BEST,

Minister of State for Trade and Customs.

 

GLUCOSE REGULATIONS, 1909.

Short Title.

1. These Regulations may be cited as the Glucose Regulations, 1909.

Applications for Licences.

2. (1) Applications for licences to manufacture glucose shall be made in the form prescribed in Schedule VI. of the Excise Act 1901.

(2) The drawings and particulars to accompany applications for licences shall be as follows:—

(a) The name and situation of the factory;

(b) A ground plan of the building and premises;

(c) The number of flats or storeys in the buildings;

(d) The number of rooms in each flat or storey, and the purpose for which each room is intended to be used; and

(e) The estimated quantity of glucose to be manufactured in the factory during the next succeeding twelve months.

Licence Fee.

3. The fee payable for a licence shall be £5 per annum, computing as from the first day of January, but when, by reason of the time of the granting of the licence it will not continue for a full year the amount shall be proportionately reduced.

Term of Licence.

4. A licence shall, unless revoked, remain in force so long as the prescribed fee is paid.

C.5556—Price 3d.

Fee for Services of Officer.

5. The manufacturer shall, in addition to payment of the licence fee, pay for the services of an officer, when required, the sum of Two shillings per hour or portion of an hour, and the cost of the conveyance of the officer to and from the factory.

Security to be given.

6. Before a licence for the manufacture of glucose is issued approved security for compliance with the Excise Act 1901, and with these Regulations must be furnished by the applicant to an amount equivalent to the duty on the estimated output of glucose for the next succeeding twelve months.

Manufacturer’s Book.

7. Every manufacturer shall keep a book, in a form approved by the Collector of Customs for the State, in which he shall enter daily:—

(a) The weight in pounds of each kind of material received into the factory and capable of being manufactured into glucose;

(b) The weight in pounds of each kind of material put into operation;

(c) The weight in pounds of glucose produced;

(d) The weight in pounds of residue and waste;

(e) The weight in pounds of glucose removed from the factory, and

(f) The amount of duty paid.

Manufacturer’s Return.

8. (1) Every manufacturer shall furnish to the Collector not later than the 5th day of each month a return showing with respect to the immediately preceding month:—

(a) The weight in pounds of each kind of material received into the factory and capable of being manufactured into glucose;

(b) The weight in pounds of each kind of material put into operation;

(c) The weight in pounds of glucose made;

(d) The weight in pounds of glucose removed from the factory;

(e) The weight in pounds of glucose on hand at the end of the month;

(f) The estimated weight in pounds of each kind of material in course of manufacture into glucose at the end of the month;

(g) The average percentage of glucose produced from each kind of material during the month;

(h) The weight in pounds of residue and waste in process of manufacture; and

(i) The amount of duty paid.

(2) Such return shall be verified by a declaration in the following form, to be made by the manufacturer before a Justice of the Peace or Officer of Customs:—

Declaration verifying Return by Glucose Manufacturer.

I declare that the foregoing entries relating to the month of 19 are true and correct in every particular, and that no matter or thing required to be stated has been omitted therefrom.

Declared before me this day of 19

J.P., or Officer of Customs.

Marking of Packages.

9. Every package containing glucose shall before delivery from the factory have branded thereon the name and address of the manufacturer.

Notice of intention to remove Glucose.

10. Every manufacturer shall give to the Collector of Customs for the State at least 24 hours’ notice in writing of his intention to remove glucose from the factory.

Re-treatment of Duty-Paid Glucose.

11. Glucose upon which Excise duty has been paid may, by permission of the Collector of Customs for the State, be received into a factory for renovation or re-treatment. Such glucose may be mixed with other material in process of manufacture, and an equivalent quantity of glucose, less such deduction for loss as the Collector directs, may be delivered in lieu of the glucose so received for renovation or re-treatment.

 

Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.

Overview

The Glucose Regulations, 1909 were made under the Excise Act 1901 to regulate the manufacture of glucose. This legislation was enacted to provide a structured approach to the licensing and monitoring of glucose manufacturing in Australia. The Regulations were introduced to address the need for compliance and oversight in the production of glucose, ensuring that manufacturers adhered to specific standards and paid the appropriate duties. The enactment body was the Governor-General in Council, who made these Regulations under the authority granted by the Excise Act 1901. The primary policy objective was to establish a clear framework for the licensing process, fee structures, and record-keeping requirements for glucose manufacturers, thereby ensuring effective administration and revenue collection.

Scope and Application

The Glucose Regulations, 1909, made under the Excise Act 1901, apply to manufacturers seeking to produce glucose within the Commonwealth of Australia. These regulations govern the application process for obtaining a licence to manufacture glucose, including the prescribed forms, fees, and security requirements. The Regulations detail specific requirements such as the submission of factory plans and estimated production quantities, and impose obligations on manufacturers to keep meticulous records of materials, production, and duty payments. Furthermore, manufacturers are mandated to provide monthly returns to the Collector of Customs, verified by a declaration, detailing their activities and compliance with excise duties. The Regulations also include provisions for the marking of glucose packages, the requirement to notify customs of glucose removal from the factory, and the re-treatment of duty-paid glucose under certain conditions. These regulations are enforced at a national level and extend their application through prescribed forms and schedules under the Excise Act 1901.

Key Provisions

The Glucose Regulations, 1909, under the Excise Act 1901, outline several key provisions concerning the licensing and manufacturing of glucose. Manufacturers seeking to obtain a licence must submit an application in the prescribed form (section 2) and provide specific details about the factory, including the estimated output of glucose for the next twelve months (section 2(2)). A licence fee of £5 per annum is required, with prorated fees for licences granted mid-year (section 3). The licence remains valid as long as the fee is paid (section 4). Additionally, manufacturers must provide approved security equivalent to the duty on their estimated glucose output (section 6) and keep detailed records of their manufacturing process in an approved book (section 7). Monthly returns detailing the manufacturing process and duty paid must be submitted to the Collector of Customs (section 8). Under these regulations, manufacturers are required to maintain precise records and submit regular reports to the Collector of Customs. These obligations include keeping a detailed book of the manufacturing process (section 7) and providing a verified monthly return that includes information on materials received, glucose produced, and duty paid (section 8). Furthermore, manufacturers must ensure that every package of glucose is branded with the manufacturer's name and address before leaving the factory (section 9) and notify the Collector of Customs at least 24 hours in advance of any removal of glucose from the factory (section 10). Failure to comply with the provisions of these regulations can result in penalties. Although the specific penalties are not detailed within the text, breaches of the Excise Act 1901, under which these regulations are made, can lead to both civil and criminal consequences. Civil penalties may include fines, and criminal penalties can include imprisonment, reflecting the seriousness with which the regulation of glucose manufacturing is treated under the Act.

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Area of Law
Excise Law
Instrument
Regulation
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Definitions & Interpretation
Licensing & Registration
Reporting & Disclosure Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.