STATUTORY RULES.
1909. No. 27.
PROVISIONAL 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 certify that, on account of urgency, the following Regulation under the Excise Act 1901 should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.
Dated this fifth day of March, 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.” after the figures and letters “140 lbs.”
Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.
C.1839.—Price 3d.
Overview
The Provisional Regulation under the Excise Act 1901, numbered Statutory Rules 1909, No. 27, was enacted in 1909 by the Governor-General, acting on advice from the Federal Executive Council, to address urgent administrative needs in the regulation of excise. This Provisional Regulation, which came into immediate effect due to its urgency, amends Regulation No. 21 of the Sugar Regulations originally made in 1907. The policy objective behind this amendment is to adjust the weight specifications for sugar, introducing a new weight of "160 lbs." alongside the existing "140 lbs." This legislative instrument was developed to ensure the smooth and precise implementation of excise regulations, reflecting an effort to maintain the efficacy and accuracy of tax collection and product standards within the sugar industry.
Scope and Application
The Provisional Regulation under the Excise Act 1901, as stated in Statutory Rules 1909, No. 27, pertains to modifications in the Sugar Regulations. Specifically, the Regulation No. 21, originally made on 27th September 1907, is amended by inserting "160 lbs." after "140 lbs." The Excise Act 1901 applies to all exciseable goods, including sugar, within the Commonwealth of Australia. The amendment to the regulation affects the sugar industry, ensuring that any transactions and conduct involving sugar are in compliance with the updated weight specifications. The regulation extends to all entities and persons involved in the production, sale, or distribution of sugar within Australia, thereby enforcing uniformity and compliance across the industry. There are no stated exclusions, exemptions, or specific thresholds in this particular legislation, but the regulation may be subject to further refinement or interpretation through subordinate instruments or case law.
Key Provisions
The main operative sections of this Provisional Regulation under the Excise Act 1901, specifically Regulation No. 21 of the Sugar Regulations, concern the adjustment of the allowable weight of sugar in certain transactions. The amendment, which adds “160 lbs.” after “140 lbs.”, aims to modify the allowable weight of sugar for particular purposes (Section 1). This means that where the regulation previously specified a limit of 140 pounds, it now permits an additional 20 pounds, bringing the total to 160 pounds (Section 1). This adjustment is intended to provide some flexibility or accommodate changes in industry standards or practices.
The obligations and requirements imposed by this regulation primarily relate to the permissible weight of sugar in transactions that are subject to excise duties under the Excise Act 1901. Parties involved in these transactions must ensure that the weight of sugar does not exceed the new limit of 160 pounds. This requirement ensures compliance with the amended regulation and avoids any potential penalties for non-compliance. It is essential that all stakeholders in the sugar industry adhere to these weight limits as stipulated in the revised regulation.
In terms of consequences for breach, the regulation itself does not explicitly outline specific offences, penalties, or civil or criminal consequences. However, non-compliance with excise regulations generally can lead to penalties under the Excise Act 1901. Typically, breaches of excise regulations can result in fines or other financial penalties, as well as potential legal action. The maximum penalties can vary depending on the severity and frequency of the breach, but they may include substantial fines for both individuals and corporations. It is crucial for all parties involved to strictly adhere to the amended weight limit to avoid any adverse legal or financial repercussions.