STATUTORY RULES.
1910. No. 107.
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 27th day of October, One thousand nine hundred and ten.
DUDLEY,
Governor-General.
By His Excellency’s Command,
FRANK G. TUDOR,
Minister of State for Trade and Customs.
TOBACCO REGULATIONS.
Regulation No. 8 of the Regulations under the Excise Act 1901 (Statutory Rules 1905, No. 65) is hereby cancelled, and the following regulation is substituted therefor:—
Stalks, Refuse, Clippings, and Waste in Tobacco, Cigar, and Cigarette Factories.
Method of Destruction.
8. All stalks, refuse, clippings, and waste arising from the operations in any tobacco, cigar, or cigarette factory shall in the presence of an officer—
(a) be weighed; and
(b) either be destroyed by burning or be mixed, to the satisfaction of the officer, with manure, kerosene, or other matter approved by the Comptroller; or
(c) in the case of stalks intended for export, be destroyed by cutting into short lengths.
Where it is necessary for an officer to attend specially for the purpose of supervising the operations, the owner of the factory shall pay to the Collector the sum of 2s. per hour for the officer’s services.
Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.
C.15920.—Price 3d.
Overview
The Excise Act 1901, enacted by the Commonwealth Parliament, was designed to consolidate and regulate the collection of excise duties on various goods, including tobacco. The Act provided the framework for imposing taxes on specific goods, but it left certain details to be filled in through subordinate legislation. The Statutory Rules 1910, No. 107, specifically address the management of waste materials in tobacco, cigar, and cigarette factories. This provisional regulation was introduced to ensure the proper disposal of by-products from these factories to prevent environmental contamination and maintain sanitary conditions. The policy objective is to standardise and supervise the destruction of tobacco waste, thereby supporting the broader aims of the Excise Act 1901 in regulating and taxing the tobacco industry. The regulation mandates that all waste materials be either weighed, destroyed by burning, or mixed with approved substances, under the supervision of an authorised officer.
Scope and Application
The Provisional Regulation under the Excise Act 1901 applies to the management and disposal of stalks, refuse, clippings, and waste generated during the operations of any tobacco, cigar, or cigarette factory within the Commonwealth of Australia. The Act mandates that these materials must be weighed and then either destroyed by burning or mixed with approved substances such as manure or kerosene, or in the case of stalks intended for export, cut into short lengths. This regulation requires the presence of an officer during the destruction process, and if the owner of the factory necessitates special attendance by an officer, they must compensate the Collector at a rate of 2 shillings per hour for the officer’s services. The regulation operates nationally, extending its reach across the entire Commonwealth, and it replaces previous regulations to ensure a streamlined and efficient method of managing waste from tobacco-related industries.
Key Provisions
The main operative sections of this legislation concern the management and disposal of by-products from tobacco, cigar, and cigarette manufacturing. According to Section 8, all stalks, refuse, clippings, and waste from these factories must be handled in a specific manner. Firstly, the material must be weighed in the presence of an officer (Section 8(a)). Secondly, it must either be destroyed by burning or mixed with approved substances such as manure or kerosene, ensuring that the mixture meets the officer's satisfaction (Section 8(b)). In the case of stalks intended for export, they must be cut into short lengths for destruction (Section 8(c)). Furthermore, if an officer needs to be present to supervise these operations, the factory owner is obligated to pay the Collector 2 shillings per hour for the officer's services (Section 8).
This Act imposes several obligations on the entities it governs. The most notable is the requirement for factory owners to ensure that all by-products are managed as specified, either by burning or mixing with approved substances. The presence of an officer during the disposal process is mandatory, and if the officer's presence is necessary for supervision, the factory owner must cover the officer's hourly fee. Additionally, the regulation underscores the importance of transparency and accountability by mandating that the weighing of the by-products be done in the officer's presence.
Failure to comply with the provisions of this legislation can lead to various consequences. Although the specific penalties are not detailed within the text, it is implied that non-compliance with the stipulated methods of destruction and payment obligations could result in enforcement actions. Typically, such breaches could lead to fines or other penalties as prescribed under the Excise Act 1901 or any related regulations. The exact nature and severity of these penalties would be determined by the relevant authorities, but they are likely to be substantial enough to ensure compliance with the regulatory requirements.