STATUTORY RULES.

1958. No. 18.

REGULATIONS UNDER THE EXCISE ACT 1901-1957.*

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 1901-1957.

Dated this 21st day of March, 1958.

W. J. SLIM

Governor-General.

By His Excellency’s Command,

(Sgd.) Denham Henty

Minister of State for Customs and Excise.

Amendments of the Excise Regulations.†

1. Regulation 75b of the Excise Regulations is amended by inserting at the end thereof the following sub-regulation:—

“(3.) Where goods on which Excise duty has been paid subsequently become exempt from duty by virtue of section 160a of the Act, a refund of the duty so paid may be made subject to the provisions of these Regulations.”.

2. Regulation 76 of the Excise Regulations is amended—

(a) by omitting the word—

“Petrol”

and inserting in its stead the words—

“Petrol

Kerosene

Diesel Fuel”; and

(b) by omitting the words—

“Wireless Valves”

and inserting in their stead the words—

“Wireless Valves

Cathode Ray Tubes”.

* Notified in the Commonwealth Gazette on 27th March, 1958.

† 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; 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; and 1956, No. 128.

5394/57.—Price 3d. 9/28.2.1958.

3. Regulation 83a of the Excise Regulations is amended by adding at the end thereof the following definition:—

“‘matured wine spirit’ has the same meaning as in Part VIa. of the Distillation Act 1901-1956.”.

4. Regulation 85 of the Excise Regulations is amended—

(a) by omitting the word “The” (first occurring) and inserting in its stead the words “Subject to the next succeeding sub-regulation, the”;

(b) by inserting in paragraph (b), after the word “spirit” (first occurring), the words “, not being matured wine spirit,”;

(c) by omitting paragraph (c) and inserting in its stead the following paragraph:—

“(c) approved by the Collector.”; and

(d) by adding at the end thereof the following sub-regulation:—

“(2.) The spirit may be a matured wine spirit—

(a) which is of a strength not less than proof;

(b) the flavouring and colouring matter (if any) in which are of kinds approved by the Collector for the purposes of sub-section (2.) of section 59 of the Distillation Act 1901-1956 and do not cause obscuration of the strength of the wine spirit exceeding three per centum proof spirit; and

(c) which is approved by the Collector.”.

5. Regulation 92 of the Excise Regulations is amended by omitting sub-regulation (3.) and inserting in its stead the following sub-regulation:—

“(3.) When the mixing is complete the wine or grape must, if intended for export, shall not contain more than forty-two per centum of proof spirit and, in any other case, shall not contain more than forty per centum of proof spirit.”.

6. Regulations 113 and 114 of the Excise Regulations and the heading immediately preceding each of those regulations are repealed.

7. After regulation 187 of the Excise Regulations the following headings and regulations are inserted:—

“Aircraft’s Stores—Exemption under Section 160a of the Act.

“Prescribed date.

“188. For the purposes of sub-section (1.) of section 160a of the Act, the prescribed date is the twenty seventh day of March, 1958.

“Certain stores not exempt.

“189. Aircraft’s stores of an aircraft registered in a country other than Australia, being stores of a kind that would not, if used, in the country in which the aircraft is registered, by the passengers or crew, or for the service, of an aircraft registered in Australia, be exempt from liability to Excise duty in that country, are not, by virtue of section 160a of the Act, exempt from liability to Excise duty.”.

8. The Schedule to the Excise Regulations is amended by omitting Form 14.

By Authority: A. j. Arthur, Commonwealth Government Printer, Canberra.