STATUTORY RULES.
1909. No. 58.
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 Regulation (Statutory Rule No. 27 of 1909) under the said Act, made on the 5th day of March, 1909, is hereby cancelled.
Dated this 26th day of May, One thousand nine hundred and nine.
dudley,
Governor-General.
By His Excellency’s Command,
FRANK G. TUDOR.
———
Regulation No. 21 of the Sugar Regulations, made on 27th September, 1907 (Statutory Rules, 1907, No. 101) is hereby amended by the insertion of the figures and letters “160 lbs., 200 lbs.,” after the figures and letters “140 lbs.”
The following paragraph is to be inserted before the last paragraph of Regulation 21:—
“Sugar may be removed from a factory for export only in bags containing the following net weights:—
6 lbs., 12 lbs., or 25 lbs.; provided that the provisions of Regulation 20 be observed with regard to the bags containing 25 lbs.”
Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.
C.6249.—Price 3d.
Overview
The Excise Act 1901 was enacted to provide for the imposition of excise duties and other taxes on certain goods, to regulate the production and sale of these goods, and to ensure that the revenue generated from these taxes is collected efficiently. The problem or gap that this Act was introduced to address was the need for a comprehensive framework to impose and collect excise duties and taxes on specific goods, such as sugar, tobacco, and alcohol, in order to generate revenue for the government and regulate the production and sale of these goods. The Excise Act 1901 was enacted by the Parliament of Australia, with the aim of providing a clear and effective framework for the imposition of excise duties and taxes, and the regulation of the production and sale of certain goods. The policy objective of the Excise Act 1901 was to provide a comprehensive and effective framework for the imposition of excise duties and taxes, to generate revenue for the government, and to regulate the production and sale of certain goods, in order to ensure that the revenue generated from these taxes is collected efficiently, and that the production and sale of these goods is conducted in a responsible and regulated manner.
Scope and Application
The Excise Act 1901, along with its associated regulations, applies to all persons, companies, and entities involved in the manufacture, storage, transportation, or sale of exciseable goods within the Commonwealth of Australia. This encompasses a broad range of industries, including but not limited to, tobacco, alcohol, and sugar, as outlined in the Excise Tariff. The legislation extends to cover all goods produced or manufactured within Australia, as well as those imported into the country, thereby ensuring a comprehensive application across the entire supply chain of taxable goods. However, the application of the Excise Act is subject to certain exclusions and exemptions, such as those related to goods used for specific purposes like religious practices or goods that are exported and not intended for consumption within Australia. The Act's jurisdiction is national, with the Commonwealth holding the exclusive right to impose excise on the goods specified within the Excise Tariff. The regulations also provide for adjustments and amendments, as seen in the example where the Sugar Regulations were modified to include additional permissible bag weights for sugar export, demonstrating the flexibility of the legislative framework to adapt to changing industrial practices and market demands.
Key Provisions
The Excise Act 1901, through the Regulations issued in 1909, modifies the previous provisional regulation, specifically Statutory Rule No. 27 of 1909, by cancelling it and introducing new amendments to Regulation No. 21 of the Sugar Regulations. This new regulation allows for sugar to be exported only in bags with specific net weights of 6 lbs., 12 lbs., or 25 lbs. (Sections 1 and 2). These changes are intended to standardise the exportation process of sugar, ensuring uniformity in packaging and compliance with existing regulations.
Under these regulations, parties involved in the production and export of sugar must adhere to the specified net weights for bags, which are 6 lbs., 12 lbs., or 25 lbs. (Section 2). This requirement aims to streamline the export process and ensure that all sugar exports meet the prescribed standards. Additionally, these regulations mandate that the provisions of Regulation 20 must be observed, particularly concerning the 25 lbs. bags, to ensure quality and compliance in the export process (Section 2).
Breach of these regulations could lead to legal consequences. While the specific penalties are not detailed in the provided text, it is implied that non-compliance with the stipulated net weights and packaging requirements could result in penalties under the Excise Act 1901. These penalties may include fines or other sanctions as prescribed by the Act. Ensuring adherence to these regulations is crucial for all parties involved in the sugar export industry to avoid any legal repercussions.