Sugar Regulations (Amendment)

Legislation au C1904L00075 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1904. No. 75.

REGULATION 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, hereby make the following Regulation under the Excise Act 1901, to come into operation on the first day of January, 1905, in lieu of Regulation No. 14 of the Sugar Regulations made on the 6th October, 1903.

Dated this seventh day of December, One thousand nine hundred and four,

NORTHCOTE,

Governor-General,

By His Excellency’s Command,

A. McLEAN.

——

Scale of Fees for Factory Licences.

Regulation 14 of the Sugar Regulations made on the 6th October, 1903, is hereby repealed, and the following Regulation substituted in lieu thereof:—

14. The scale of fees payable by manufacturers for licences in respect of factories shall be as follows, computing as from the first day of January:—

(1) For every juice mill used for the extraction of juice and not erected at a factory where sugar is manufactured—

(a) For the first 1,000 tons of cane, or part thereof, crushed or ground during the year—£1 per annum.

(b) For every additional 2,000 tons of cane, or part thereof, crushed or ground during the year—£1 per annum.

(c) But not to exceed—£5 per annum.

(2) For every factory wherein sugar is manufactured, but wherein sugar is not received to be refined—

For the first 500 tons of sugar, or part thereof, manufactured during the year—£3 per annum.

For every additional 100 tons of sugar, or part thereof, manufactured during the year—£1 per annum.


The licence-fees under (1) and (2) are in the first instance to be paid on the estimated quantity of cane to be crushed in the mill, or of sugar to be manufactured in the factory during the year; but if more cane is crushed or more sugar is manufactured than the quantity estimated, the manufacturer shall pay to the Collector the additional amount.

(3) For every factory wherein sugar is received to be refined—£200 per annum.

If a warehouse is licensed under the Customs Act, and an officer is permanently stationed in charge, and can supervise refining operations, the warehouse may be licensed also as a factory wherein sugar may be received to be refined. The annual licence-fee shall be—

(a) Where the licence-fee paid under the Customs Act is £200 or over—£5.

(b) Where the licence-fee paid under the Customs Act is less than £200—Such sum as together with the licence-fee under the Customs Act will amount to £205.

When, by reason of the time of the granting of a licence for a factory wherein sugar is received to be refined, it will not continue for a full year, the amount shall be proportionally reduced.

 

By Authority: Robt. S. Brain, Government Printer, Melbourne.

Overview

The Excise Act 1901, enacted by the Australian Parliament, was established to provide a framework for the imposition of excise duties on certain goods. One of the key problems it aimed to address was the need for a structured and fair method of collecting fees for the operation of sugar manufacturing factories. To fill this gap, the Excise Act 1901 was supplemented with statutory rules such as the Excise Regulations of 1904, which aimed to ensure that the fees for factory licenses were clearly defined and proportionally calculated based on the amount of cane processed or sugar manufactured. The policy objective, as outlined in the legislative instrument, was to provide a transparent and equitable fee structure for sugar manufacturers, ensuring that the fees were directly related to the volume of production and facilitating efficient revenue collection.

Scope and Application

The Excise Act 1901 applies to various entities involved in the manufacture, storage, and distribution of exciseable goods, including manufacturers, importers, and distributors operating within the Commonwealth of Australia. Specifically, these regulations pertain to the fees associated with licences for factories involved in sugar production and refinement. The Act sets forth the fees payable by manufacturers for licences related to juice mills and sugar factories, taking into account the volume of sugar and cane processed. These fees vary based on the capacity and type of operations conducted within the factories, with a tiered fee structure depending on the amount of sugar manufactured or cane processed annually. The regulations also provide for special considerations in the case of warehouses that are already licensed under the Customs Act, allowing for additional licensing under the Excise Act if certain conditions are met. The application of these fees is determined by the quantity of sugar manufactured or cane processed, with provisions for adjusting fees if the actual quantities exceed initial estimates.

Key Provisions

The primary sections of this regulation (Regulation 14) detail the fees that manufacturers must pay for licences related to their sugar production operations (Regulation 14(1)-(3)). Specifically, the fees are determined based on the volume of cane processed or sugar manufactured in a given year. For juice mills not situated at a sugar manufacturing factory, fees are £1 per annum for the first 1,000 tons of cane crushed or ground, with an additional £1 for every additional 2,000 tons, not exceeding £5 in total (Regulation 14(1)). Factories manufacturing sugar but not refining it must pay £3 for the first 500 tons produced, with an additional £1 for each further 100 tons, also not exceeding a set amount (Regulation 14(2)). Factories that refine sugar must pay a flat fee of £200 per annum (Regulation 14(3)). If a warehouse licensed under the Customs Act has an officer permanently stationed to supervise refining operations, it may also be licensed as a sugar refining factory, with fees calculated as specified (Regulation 14(3)(a)-(b)). The Act imposes certain obligations on parties subject to these regulations. Manufacturers must accurately estimate the volume of cane to be processed or sugar to be manufactured and pay the corresponding licence fees accordingly. If the actual volume exceeds the estimate, additional fees must be paid to the Collector (Regulation 14). Additionally, if a licensed warehouse is used for refining sugar, the manufacturer must ensure that a Customs officer is permanently stationed there to supervise the operations and comply with the licensing and fee requirements. Failure to comply with the licensing and fee payment requirements may result in legal consequences. Although specific offences and penalties are not detailed in the provided excerpt, under the general framework of the Excise Act 1901, non-compliance with licence requirements could lead to civil or criminal penalties. These may include fines or other sanctions as prescribed by the Act. The precise nature and severity of these penalties would depend on the specific breach and relevant provisions of the Excise Act 1901.

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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.