Federal Register of Legislation - Australian Government

Primary content

Excise Amendment Regulations 2000 (No. 1)

Authoritative Version
  • - F2000B00124
  • No longer in force
SR 2000 No. 116 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
Tabling HistoryDate
Tabled HR19-Jun-2000
Tabled Senate19-Jun-2000
Gazetted 15 Jun 2000
Date of repeal 09 Aug 2013
Repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013
Table of contents.

Excise Amendment Regulations 2000 (No. 1)

Statutory Rules 2000 No. 116

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Excise Act 1901.

Dated 7 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP


Excise Amendment Regulations 2000 (No. 1)1

Statutory Rules 2000 No. 1162

made under the

 

 

 

Contents

                                                                                                                 Page

                        1  Name of Regulations                                                         2

                        2  Commencement                                                                2

                        3  Amendment of Excise Regulations 1925                             2

Schedule 1           Amendments                                                                    3

Part 1             Amendments                                                                     3

Part 2             Additional amendments                                                     5

 


Do not delete : Part placeholder

Do not delete : Division placeholder

1              Name of Regulations

                These Regulations are the Excise Amendment Regulations 2000 (No. 1).

2              Commencement

                These Regulations commence on 1 July 2000.

3              Amendment of Excise Regulations 1925

                Schedule 1 amends the Excise Regulations 1925.

 


Schedule 1        Amendments

(regulation 3)

Part 1                      Amendments

[1]         Subregulation 2 (1), after definition of domestic free market sale

insert

other excisable beverage has the meaning given by the Schedule to the Excise Tariff Act 1921.

[2]         Part XX, heading  

substitute

Part XX              Liqueurs or other excisable beverages   

[3]         Schedule 2, after item 9

insert

10

Where spirits that are liable to duties of Customs are to be used in the manufacture of other excisable beverages

(1)   The manufacturer of the resulting beverage must be a holder of:

        (a)   a licence under the Act to manufacture the other excisable beverage; or

        (b)   a spirit maker’s licence under the Distillation Act 1901.

 

(2)   The resulting beverage must be an other excisable beverage.

(3)   The resulting beverage must contain a greater proportion by volume of alcohol manufactured in Australia than of other alcohol.

Part 2                      Additional amendments

[4]         Additional amendments

Provision

omit

insert

Regulation 224

beverages containing distilled alcohol

other excisable beverages

Paragraph 224 (a)

factory;

factory; and

Paragraph 224 (b)

requires;

requires; and

Regulation 225

beverages containing distilled alcohol.

other excisable beverages.

Regulation 227

beverages containing distilled alcohol

other excisable beverages

Subregulation 228 (1)

beverages containing distilled alcohol

other excisable beverages

Subregulation 228 (1)

beverages containing distilled alcohol.

other excisable beverages.

Paragraph 228 (3) (a)

width;

width; and

Paragraph 228 (3) (b)

netting;

netting; and

Paragraph 228 (3) (d)

beverages containing distilled alcohol

other excisable beverages

Subregulation 228 (4)

he may

the Collector may

Subregulation 229 (1)

he is licensed

the manufacturer is licensed

Subregulation 229 (1)

beverages containing distilled alcohol
(twice occurring)

other excisable beverages

Paragraph 229 (3) (a)

his factory

the factory

Paragraph 229 (3) (a)

beverages containing distilled alcohol;

other excisable beverages; and

Paragraph 229 (3) (b)

his factory;

the factory; and

Subregulation 229 (4)

beverages containing distilled alcohol

other excisable beverages

Subregulation 232 (3)

beverages containing distilled alcohol.

other excisable beverages.

Subregulation 232 (5)

his possession,

the manufacturer’s possession,

Subregulation 232 (5)

beverages containing distilled alcohol,

other excisable beverages,

Subregulation 232 (5)

beverages containing distilled alcohol.

other excisable beverages.

Regulation 234

he considers

the officer considers

Regulation 234A

beverages containing distilled alcohol

other excisable beverages

Regulation 234B

he considers

the Collector considers

Paragraph 234B (a)

beverages containing distilled alcohol; and

other excisable beverages; and

Paragraph 234B (b)

beverages containing distilled alcohol.

other excisable beverages.

Subregulation 234C (1)

beverages containing distilled alcohol

other excisable beverages

Subregulation 234C (2)

beverages containing distilled alcohol

other excisable beverages

Paragraph 234C (2) (a)

the next succeeding regulation;

regulation 234D; or

Paragraph 234C (3) (a)

him

the manufacturer

Paragraph 234C (3) (a)

beverage containing distilled alcohol

other excisable beverage

Paragraph 234C (3) (a)

Australia;

Australia; and

Paragraph 234C (3) (b)

beverage containing distilled alcohol in the container;

other excisable beverage in the container; and

Paragraph 234C (3) (d)

beverage containing distilled alcohol

other excisable beverage

Paragraph 234D (2) (a)

beverage containing distilled alcohol;

other excisable beverage; and

Subregulation 234D (3)

beverage containing distilled alcohol

other excisable beverage

Subregulation 234D (4)

beverage containing distilled alcohol (twice occurring)

other excisable beverage

Paragraph 234D (4) (a)

beverage containing distilled alcohol (twice occurring)

other excisable beverage

Paragraph 234D (4) (a)

manufactured;

manufactured; and

Paragraph 234D (4) (b)

beverage containing distilled alcohol

other excisable beverage

Paragraph 234D (4) (b)

Australia;

Australia; and

Paragraph 234D (4) (c)

beverage containing distilled alcohol;

other excisable beverage; and

Paragraph 234D (4) (d)

beverage containing distilled alcohol

other excisable beverage

Paragraph 234D (4) (e)

beverage containing distilled alcohol

other excisable beverage

Subregulation 234D (5)

beverage containing distilled alcohol

other excisable beverage

Paragraph 234D (5) (a)

beverage containing distilled alcohol (twice occurring)

other excisable beverage

Paragraph 234D (5) (b)

beverage containing distilled alcohol

other excisable beverage

Paragraph 244 (1) (h)

beverages containing distilled alcohol.

other excisable beverages.

Schedule 2, item 1, column 2

beverages containing distilled alcohol,

other excisable beverages,

Schedule 2, item 5, column 2

beverages containing distilled alcohol

other excisable beverages

Schedule 2, item 5, column 3

beverages containing distilled alcohol

other excisable beverages

Notes

1.       These Regulations amend Statutory Rules 1925 No. 181, as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100, 314, 351 and 425; 1997 Nos. 340, 384, 388 and 423; 1998 Nos. 274, 275 and 277; 1999 Nos. 213 and 265.

2.       Made by the Governor-General on 7 June 2000, and notified in the Commonwealth of Australia Gazette on 15 June 2000.