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Excise Regulations 1913 (Amendment)

Authoritative Version
  • - C1920L00167
  • No longer in force
SR 1920 No. 167 Regulations as made
These Regulations amend the Excise Regulations 1913.
Gazetted 23 Sep 1920
Date of repeal 31 Oct 1925
Repealed by Excise Regulations 1925

STATUTORY RULES.

1920. No. 167.

————

REGULATIONS UNDER THE EXCISE ACT 1901-1918.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1918, to come into operation forthwith.

Dated this twenty-second day of September, 1920.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

W. MASSY GREENE,

Minister of State for Trade and Customs.

————

Amendment of Excise Regulations 1913.

(Statutory Rules 1913, No. 345, as amended to this date.)

1. After regulation 125 of the Excise Regulations the following heading and regulations are inserted:—

Spirits for Industrial or Scientific Purposes.

Purposes for which Spirits may be Delivered.

“125a. Approval may be granted by the Collector for the delivery of spirits from a Customs or a Distillery Warehouse for industrial or manufacturing purposes approved by the Comptroller-General.

Application for Spirits.

“125b. Subject to regulation 125e any person desiring to obtain delivery of spirits for industrial or manufacturing purposes may make application to the Collector in accordance with Form 15a.

Entry to be made by Applicant.

“125c. Upon approval of the application, an entry specifying thereon the purpose for which the spirits are to be used, shall be made by the applicant and shall be passed by an officer, and on payment of the duty, and the giving of the security required by the next succeeding regulation, the spirits shall be delivered to the applicant.

Security.

“125d. Any person desiring to obtain delivery of spirits for industrial or manufacturing purposes, shall give security, in accordance with Form 15b—

(a) in the sum of £100, if the quantity to be used does not exceed 10 liquid gallons per month; and

(b) in the sum of £250, if the quantity to be used exceeds 10 liquid gallons per month.


 

Sale of Spirits to Chemists or Manufacturers.

“125e. Spirits delivered in pursuance of regulation 125c may, with the permission of the Collector, be sold, in quantities not exceeding, in respect of any one purchaser, five liquid gallons in any one month, to chemists or manufacturers for use in the manufacture of articles approved by the Comptroller-General.

Chemists or Manufacturers not to give Security.

“125f. Chemists and manufacturers obtaining spirits in pursuance of the last preceding regulation shall not be required to give security in accordance with regulation 125d provided the vendor has given the required security.

Records to be Kept.

“125g. (1) Every person receiving spirits in pursuance of regulations 125a, 125b and 125c in quantities exceeding two liquid gallons per month, shall keep records, in accordance with Form 15c, of the receipt and disposal of the spirits.

(2) Each transaction shall be recorded immediately on completion and the account shall be balanced monthly.

Spirits to be Subject to Control of Customs.

“125h. All spirits delivered in pursuance of regulations 125a, 125b and 125c shall remain subject to the control of the Customs, and until used shall be kept separate and apart from other goods on the premises, or, if so required by the Collector, they shall be kept in a secure and safe room approved by him.

Powers of Officers.

“125i. An officer may at any time inspect, examine and take extracts from, the records kept by the person receiving spirits in pursuance of regulations 125a, 125b and 125c or of regulation 125e, and shall at all times have full access to the premises where the spirits are stored or used.

Withdrawal of Permission.

“125j. The Collector may, at any time, withdraw his approval granted under regulation 125a, and, shall notify the withdrawal, in writing, to the person to whom the approval was granted.”

2. After Form 15 in the Schedule to the Excise Regulations the following forms are inserted:—

“Form 15a.

Reg. 125b.

AUSTRALIAN EXCISE.

Delivery of Spirits, not Matured in Wood for Two Years, for Industrial or Scientific Purposes.

Form of Application.

Address 19

Sir,

I beg to request that I may be permitted upon payment of duty to take delivery of spirits not matured by storage in wood for a period of not less than two years, to be used by me in the making of                   (or for sale to chemists or manufacturers for use in the, making or compounding of       ) (1)

I enclose a security that I will use the spirits for no other purposes.


 

I undertake to keep a book showing the quantities of such spirits used in the making of             , (and the quantities sold to chemists or manufacturers for the making of                           ) (1) and that the book will be balanced monthly and kept ready for inspection at any time by an officer of Excise,

The Collector of Customs.

(1) Words in parenthesis to be inserted only whom the applicant desires to sell small quantities to chemists or others for use in the manufacture of medicines or other items mentioned in form of security.”

 

“Form 15b.

Reg. 125a.

AUSTRALIAN EXCISE.

Security to the Customs.

By this security the subscribers are, pursuant, to the Excise Act 1901-1918, or any amendments thereof, or any Act or Acts passed in substitution therefor, and the Regulations for the time being in force thereunder, bound to the Customs of the Commonwealth of Australia in the sum of                 subject only to this condition that if                 on being permitted by the Collector of Customs to pay duty upon and to take delivery of any spirits not matured by storage in wood for a period not less than two years shall deal with such spirits only as herein specified, that is to say, for use in the manufacturing or compounding of                                            in the factory or warehouse of the said                                                 , or for sale to chemists or manufacturers, for use in the manufacture or compounding of                                     and not otherwise.

Then this security shall be thereby discharged.

Dated at                            the                               day of                                      19

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures and Addresses of Witnesses.

 

 

 

Note—If liability is not intended to be joint and several and for the full amount, state what is intended as, for example, thus—“The liability of the subscribers is joint only,” or “The liability of (mentioning subscriber) is limited, to (here state amount of limit of liability or mode of ascertaining limit).”


“Form 15c.

Reg. 125c.

AUSTRALIAN EXCISE.

Form of Record to be Kept by Users of Australian Spirits, Not Matured in Wood for Two Years, Delivered under item 2 (m) of the Excise Tariff 1901-1918.

Date.

Received.

How Disposed of.

No. of Warrant.

Spirits Received.

Spirits Used.

Sold.

Liquid Gallons.

Strength o.p.

Proof Gallons.

Date.

Liquid Gallons.

Strength o.p.

Proof Gallons.

Article in preparation of which Spirits have been used.

Date.

Name of Purchaser.

Quantity.

Article in preparation of which Spirits are to be used.

Liquid Gallons.

Strength o.p.

Proof Gallons.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance on hand

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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