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Excise Regulations 1925 (Amendment)

Authoritative Version
SR 1933 No. 103 Regulations as made
These Regulations amend the Excise Regulations 1925.
Administered by: Treasury
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Gazetted 14 Sep 1933
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013


1933. No. 103.



(Thirteenth Amendment.)

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 1901-1923, to come into operation forthwith.

Dated the thirteenth day of September, 1933.



By His Excellency’s Command,


Minister of State for Trade and Customs.


Amendment of Excise Regulations 1925.

(Statutory Rules 1925, No. 181, as amended to this date.)

After regulation 126 of the Excise Regulations 1925 the following regulations are inserted:—

“Excisable Wine Regulations”

126a. In these Regulations “Excisable wine” means wine—

(a) wholly or partly made from dried grapes or extracts therefrom;

(b) containing added sugar in any form other than concentrated grape must produced from fresh grapes; or

(c) containing honey, glucose or any other sweetening matter prescribed by Departmental By-laws; not being—

(i) natural or artificial sparkling wine;

(ii) Vermouth;

(iii) wine contained in liqueurs, cocktails, or wine cordials;

(iv) wine produced from fruit other than grapes; or

(v) medicated wine as prescribed by Departmental By-laws;

(d) containing added glycerine.

“Dried grapes” means grapes which, after being cut from the vines, have been subjected to any drying process whether natural or artificial.


Application for Licences.

126b. An application for a licence to manufacture excisable wine shall be in the form prescribed in Schedule VI. of the Act.

126c. No premises licensed for any other purpose under the Excise Act 1901-1923 or for any purpose under the Customs Act 1901-1930 or the Distillation Act 1901-1931 shall be licensed under these Regulations.

126d. Every application for a licence shall be accompanied by the following particulars and drawings:—

(a) the name and situation of the factory;

(b) a plan of the buildings, a description of the plant, and sectional elevation drawings showing every apparatus and vessel and the position and capacity in gallons of every vessel used in the factory; and.

(c) The estimated quantity of excisable wine which the plant is capable of producing per month.

Scale of Fees.

126e. The fee payable by a manufacturer for a licence shall be Twenty pounds per annum.

126f. If called upon by the Collector to do so, the manufacturer shall, in addition, pay for the services of an officer, when required, at the rate of Three shillings per hour or portion of an hour and the cost of the conveyance of the officer to and from the factory.


126g. Before the issue of a licence to manufacture excisable wine, security in the sum of Five hundred pounds for compliance with the Act and these Regulations shall be furnished by the applicant.

Requirements as to Premises and Plant.

126h.—(1.) The following requirements shall be complied with to the satisfaction of the Collector in relation to every factory licensed to manufacture excisable wine:—


(a) The premises shall admit of the proper supervision of operations by officers.


(b) There shall be erected in the factory one or more vats or tanks sufficient for the reception of the excisable wine when manufactured.

(c) A statement showing, in respect of each vat or tank referred to in this regulation, the capacity in imperial gallons at every inch and tenth of an inch of the height thereof shall be furnished by the manufacturer.

(d) Each vat or tank used in the factory shall be close covered and fitted with fastenings so that it can be securely locked.

(e) On the top of every vat or tank there shall be a dipping hole at which the officer can conveniently take a dip or gauge of the contents. The dipping hole shall have a cover and be fitted with a fastening to secure it with a lock.

(f) The name of each vat or tank shall be painted thereon in oil colors and in conspicuous letters. Where more than one vessel is used for the same purpose distinctive numbers in arithmetical progression commencing with 1 shall also be similarly painted thereon.

(2.) All locks required in pursuance of this regulation shall be supplied by the Collector at the expanse of the manufacturer.


Material Store.

126i. All materials in the factory which are capable of being used in the manufacture of excisable wine shall, unless when being so used, be kept in a material store.

120j. The manufacturer shall keep in a book a complete and correct account showing under separate headings the quantities of each kind of material placed in the material store and the quantities of each kind of material taken therefrom and the purpose for which it has been applied.

126k. The manufacturer shall—

(a) keep his material store account book written up daily and balanced monthly;

(b) produce the book when required by an officer;

(c) check the balance of any stock of material on hand when required by an officer; and

(d) pay duty as required by section sixty-two of the Act.

Notice Book.

126l. A notice book, in accordance with Form 14, shall—

(a) be supplied by the Collector to the manufacturer;

(b) be kept by the manufacturer at the factory; and

(c) be delivered to the officer when a notice is entered therein.

126m. All notices (other than the advice required under regulation 126o) to be given by the manufacturer shall be given by entry in the notice book and the delivery of the book to the officer.

126n. Every notice in the notice book shall be valid, notwithstanding any defect in the form.

Notice of Intention to Manufacture.

126o. When a manufacturer intends to commence manufacturing operations, he shall give to the Collector, six days before he begins to manufacture, a written advice specifying the date and hour when he intends to commence manufacture; provided that a commencement, earlier than the time specified may be sanctioned by authority.

Manufacturers’ Returns.

126p. (1) Every manufacturer shall furnish to the Collector in a form approved by the Comptroller a monthly return showing in regard to the month covered by the return—

(i) the quantity of all excisable wine in the factory at the commencement of the month;

(ii) the quantity of each kind of material used in the manufacture of excisable wine during the month;

(iii) the quantity of all excisable wine manufactured during the month;

(iv) the quantity of all excisable wine sold, and the names and addresses of all persons to whom it was sold, during the month; and

(v) the quantity of excisable wine on hand at the close of the last day of the month.

(2) the return shall be made up to the close of the last day of each month, and shall be verified by the manufacturer according to Form 22a, and shall be lodged with the Collector within seven days after the end of each month.

Labelling of Excisable Wine

126q. Every container in which excisable wine is removed from a factory shall bear a label setting out the capacity of the container, the name and address of the manufacturer, a description of the excisable wine, and the nature and percentage of each sweetening substance (other than grape sugar derived from fresh grapes) contained in the excisable wine. The labels shall, before being used, be submitted for the approval of the Collector.

Calculation of Quantity.

126r. The quantity of excisable wine in any vat, vessel or container may be calculated by weight, measure or gauge, as the Collector directs.


Checking of Stocks.

126s. At any factory where excisable wine is manufactured or stored the Collector shall cause the stocks to be checked periodically.


Form 41.


Regulation No. 126l.

Notice Book.


Date and hour of giving notice.

Materials to be processed.

Quantity of excisable wine to be produced.
















By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.