STATUTORY RULES.
1942. No. 22.
REGULATIONS UNDER THE EXCISE ACT 1901-1942.*
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 1901-1942.
Dated this twenty-seventh day of January, 1943.
(SGD.) GOWRIE.
Governor-General.
By His Excellency’s Command,
Minister of State for Trade and Customs.
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Amendments of the Excise Regulations 1925.†
Goods for and amount of drawback.
1. Regulation 76 of the Excise Regulations is amended by inserting, after the word “Saccharin” the words “Carbonic Acid Gas”.
Forms of entries and despatch note.
2. Regulation 204 of the Excise Regulations 1935 is amended by inserting in the second column of the table thereto, after the word “Saccharin”, the words “Carbonic Acid Gas”.
3. After regulation 244 of the Excise Regulations 1925 the following regulations are inserted.—
Carbonic Acid Gas Regulations.
Application for Licences.
Applications for licences.
“245. Applications for licences to manufacture carbonic acid gas shall be in accordance with the form prescribed in Schedule VI. to the Act.
Drawings, &c., to accompany applications.
“246. The drawings and particulars to accompany applications for licences shall be as follows:—
(a) The name and situation of the factory; and
(b) A plan of the factory buildings and premises.
Scale of Fees.
“247. The fee payable by a manufacturer for a licence shall be Five pounds per annum. The fee shall be computed from the first day of January to the thirty-first day of December and, when by reason of the time of the granting of the licence it will not continue for a full year, the amount of fee shall be reduced proportionately.
* Notified in the Commonwealth Gazette on , 1942.
† Statutory Rules 1925, No. 181, as amended by Statutory Rules 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; and 1942, Nos. 291, 335 and 387.
Security to be Given.
“248. Before a licence to manufacture is issued, a security to the satisfaction of the Collector for compliance with the Act and these Regulations shall be furnished by the applicant.
Safe Custody of Goods.
“249. Every manufacturer shall provide, in such manner as the Collector directs, for the safe custody of all carbonic acid gas manufactured in his factory on which Excise duty has not been paid.
Scale for Calculating Quantity of Carbonic Acid Gas made in a Factory.
“250.—(1.) The quantity of carbonic acid gas produced in a licensed factory (other than carbonic acid gas manufactured and packed in cylinders or other containers approved by the Collector) shall be determined as follows:—
For every 100 lb. of bi-carbonate of soda used in the manufacture of carbonic acid gas, 50 lbs. of carbonic acid gas shall be deemed to have been produced. For every 100 lb. of carbonate of lime used in the manufacture of carbonic acid gas, 40 lb. of carbonic acid gas shall be deemed to have been produced.
(2.) In cases where carbonic acid gas is packed in a cylinder or other container approved by the Collector prior to removal from or use within a licensed factory, Excise duty shall be payable on the actual quantity of carbonic acid gas packed into the cylinder or container.
Manufacturer’s Records.
“251. Every manufacturer shall keep records in a form approved by the Collector, in which he shall enter daily or as otherwise permitted by the Collector:—
(a) the weight in pounds of all materials received into the factory;
(b) the weight in pounds of all materials used in the factory;
(c) the weight in pounds of all materials in the factory at the close of the last day of the month or other period so approved;
(d) the weight in pounds of all carbonic acid gas deemed to have been produced in the factory from materials used;
(e) the weight in pounds of all carbonic acid gas manufactured in the factory and placed in cylinders or other approved containers;
(f) the weight in pounds of all carbonic acid gas removed from the factory;
(g) the name and address of each person to whom carbonic acid gas has been delivered;
(h) the weight in pounds of carbonic acid gas delivered to each such person;
(i) the amount of duty paid; and
(j) such other particulars as the Collector requires.
Manufacturer's Returns.
“252.—(1.) Every manufacturer shall furnish to the Collector a return showing in regard to the calendar month, or other period approved by the Collector, to which the return relates—
(a) the weight in pounds of all materials received into the factory;
(b) the weight in pounds of all materials used in the factory;
(c) the weight in pounds of all materials in the factory at the close of the last day of the month or other period so approved;
(d) the weight in pounds of all carbonic acid gas in the factory at the commencement of the month or other period so approved;
(e) the weight in pounds of all carbonic acid gas deemed to have been produced in the factory from materials used;
(f) the weight in pounds of all carbonic acid gas manufactured in the factory and placed in cylinders or other approved containers;
(g) the weight in pounds of all carbonic acid gas removed from the factory;
(h) the weight in pounds of all carbonic acid gas in the factory at the close of the last day of the month or other period so approved;
(i) the amount of duty paid; and
(j) such other particulars as the Collector requires.
(2.) The return shall be made up to the close of the last day of each month or other period so approved and shall be verified by a declaration made by the manufacturer in accordance with Form 22a and shall be lodged with the Collector within seven days after the end of each month or other period so approved.
Removal from a Factory—Sizes and Marking of Packages.
“253.—(1.) Carbonic acid gas may be removed from the factory in containers of such description and capacity as are approved by the Collector. Each container shall have marked thereon in oil colours the factory and State number allotted by the Collector and, in addition, shall have marked thereon a distinguishing serial number. Each container in which carbonic acid gas is delivered from a factory free of Excise duty shall also have marked thereon, after the serial number, the words ‘Excise Free’.
“(2.) Each container in which carbonic acid gas is removed from the factory may also be marked with any other additional marking approved by the Collector.
“(3.) Subject to the approval of the Collector, carbonic acid gas may be removed from the factory by pipe line from receiving tanks to an aeration plant or a plant for the manufacture of dry ice situated on premises adjacent to the factory.
Checking of Stocks.
“254. The Collector shall cause stocks of material and carbonic acid gas to be checked at such times as he considers necessary.”.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.