Taxation Laws Amendment (Excise Arrangements) Regulations 2001 (No. 1)1

Statutory Rules 2001 No. 832

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, the Distillation Act 1901, the Spirits Act 1906 and the Coal Excise Act 1949.

Dated 3 May 2001

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP

Assistant Treasurer

Contents

 1 Name of Regulations 

 2 Commencement 

 3 Amendment of Excise Regulations 1925

 4 Amendment of Distillation Regulations 

 5 Amendment of Spirits Regulations 

 6 Amendment of Coal Excise Regulations 

Schedule 1 Amendments of Excise Regulations 1925

Schedule 2 Amendments of Distillation Regulations 

Schedule 3 Amendments of Spirits Regulations 

Schedule 4 Amendments of Coal Excise Regulations 

1 Name of Regulations

  These Regulations are the Taxation Laws Amendment (Excise Arrangements) Regulations 2001 (No. 1).

2 Commencement

  These Regulations commence on 4 May 2001.

3 Amendment of Excise Regulations 1925

  Schedule 1 amends the Excise Regulations 1925.

4 Amendment of Distillation Regulations

  Schedule 2 amends the Distillation Regulations.

5 Amendment of Spirits Regulations

  Schedule 3 amends the Spirits Regulations.

6 Amendment of Coal Excise Regulations

  Schedule 4 amends the Coal Excise Regulations. 

Schedule 1 Amendments of Excise Regulations 1925

(regulation 3)

[1] Paragraph 53 (1) (a)

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making of a

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by-law — within 12 months after the date on which that by‑law was made; or

[2] Paragraph 81 (4) (d)

substitute

 (d) shall be lodged with the Collector. 

[3] Subparagraph 81 (7) (c) (i)

substitute

 (i) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of excise; and

[4] Regulation 149

substitute

149 Unused spirit subject to CEO’s control

  All spirits that are delivered under regulation 142 must remain subject to the CEO’s control and, until used:

 (a) must be kept separate from other goods on the premises; or

 (b) if the Collector so requires, must be kept in a secure and safe room approved by the Collector. 

[5] Regulation 153

substitute

153 Spirit must be of certain strength

  For this Part, spirit must contain at least 94% by volume of alcohol, unless the CEO approves otherwise. 

[6] Regulation 171

substitute

171 Containers must be distinctively marked

 (1) A manufacturer must not remove from a factory petrol manufactured by the manufacturer unless its container is marked with:

 (a) the manufacturer’s name and the place where the petrol was manufactured; or

 (b) the distinctive brand of the petrol. 

 (2) This regulation does not apply if petrol is removed by authority from the factory in portable tanks. 

[7] Regulation 178

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not),

insert

  must, if required by the Collector, furnish a return that:

 (a) states the quantity of each kind of those goods:

 (i) on which the excise duty has not been paid; and

 (ii) that belonged to, or was in the custody or possession of, the brewer, distiller or manufacturer on a day specified in the demand; and

 (b) states where the goods were on the day; and

 (c) has been verified by the brewer, distiller or manufacturer by signing, at the foot of the return, a declaration in accordance with Form 23.

[8] Subregulation 179 (1)

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or any officer

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authorised by the Collector, answer all questions that the Collector or officer asks in accordance with subregulation (2). 

 (1A) A person required to answer under subregulation (1) must do so to the best of the person’s knowledge, information and belief. 

[9] Subregulation 180 (1)

substitute

 (1) When required by the Collector, a brewer, distiller or manufacturer of any goods dutiable under the Excise Tariff (whether licensed under any Excise Act or not), must produce to the Collector or an officer nominated by the Collector, all books and accounts that:

 (a) contain entries relating to relevant goods; and

 (b) are in the possession, custody or control of the brewer, distiller or manufacturer. 

 (1A) The Collector or nominated officer may inspect, and take copies of or extracts from, any such books or accounts.

[10] Regulation 181

substitute

181 Declarations

  A declaration required to be made by a manufacturer, brewer, distiller, dealer or producer under the Excise Acts may be made by:

 (a) the manufacturer, brewer, distiller, dealer or producer; or

 (b) by a person appointed in writing to make the declaration on behalf of the manufacturer, brewer, distiller, dealer or producer.

[11] Part XV

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[12] Regulation 205

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, or each carriage, boat or lighter

[13] Regulation 205

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carried with the

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goods, and to be given to the person to whom the goods are delivered, such entries or other documents relating to the goods as the Collector requires.

Penalty:   1 penalty unit. 

[14] Regulation 205C

substitute

205C Loading and discharge of excisable goods

  The person in charge, or in command, of a coasting ship must not load or discharge excisable goods that are subject to the CEO’s control except in a port appointed under section 15 of the Customs Act 1901.

[15] Part XVII, heading

substitute

Part 17 Deposits by subscribers to securities taken for compliance with Excise Acts

[16] Regulation 210, heading

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210 Deposit of securities

[17] Subregulation 245 (1)

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use

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in connection with a business a word or mark that would reasonably lead other persons to believe that the person is licensed to manufacture under the Act.

[18] Regulations 247 and 248

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247 Review of decisions

 (1) This regulation applies to:

 (a) a decision of the CEO not to approve payment of drawback to a person in accordance with subregulation 78 (1); and

 (b) a decision of the CEO, under subregulation 78A (4), refusing:

 (i) to exempt an owner from the application of paragraph 78A (1) (a); or

 (ii) to approve payment of drawback.

 (2) A person who is dissatisfied with a decision made in relation to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953. 

248 Statement to accompany notice of decision

 (1) The notice that the CEO is required to give under subregulation 78 (2) must include a statement to the effect that the person in relation to whom the decision was made may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against that decision.

 (2) A failure to comply with subregulation (1) does not affect the validity of the decision.

[19] Schedule 1, Form 2

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 Surname (block letters).    Christian names. 

[20] Schedule 1, Form 6

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State of

[21] Schedule 1, Form 19

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upon payment of

insert

Form 19 Application for delivery of certain spirits for industrial or scientific purposes

(regulation 143)

AUSTRALIAN EXCISE

Application for delivery of spirits, not matured in wood for 2 years, for industrial or scientific purposes

Address
Date

To the Collector

I request your permission

[22] Schedule 1, Form 19

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The Collector of Customs.

[23] Schedule 1, Form 24

substitute

Form 24 Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer

(regulation 182)

AUSTRALIAN EXCISE

Appointment of person to make declaration on behalf of manufacturer, brewer, distiller, dealer, or producer

I/We* appoint  (insert name of person to be appointed)  to make, on my/our* behalf, all declarations required by regulations for the time being in force under (insert short title of Act) to be made by me/us*; and

I/We* declare that all declarations made by (insert name of person to be appointed) under this appointment, shall be taken to have been made with my/our* knowledge and consent, and that I/we* shall be liable to all pecuniary penalties in respect of those declarations to the same extent as if I/we* had made those declarations myself/ourselves*.

Dated at this day of 20   .

(Signature of Manufacturer, or Brewer, or Distiller, or Dealer, or Producer)

 Signature of Appointee

To the Collector

*Omit whichever is inapplicable.

[24] Schedule 1, Forms 26 and 37

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[25] Schedule 1, Form 39

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prescribed by the Excise Regulations 1925 made under the Excise Act 1901.

Dated at the day of 19   .

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required under the Excise Regulations 1925. 

Dated at the day of 20   .

[26] Schedule 1, Form 39

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of Customs at

[27] Schedule 1, Form 40

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in the sum of

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Form 40 Security — spirit for use in public hospitals

(regulation 119)

COMMONWEALTH OF AUSTRALIA

Excise Act 1901

SECURITY

SPIRIT FOR USE IN PUBLIC HOSPITALS

By this security the subscribers are, under the Excise Act 1901, bound to the CEO (as defined in that Act)

[28] Schedule 1, Form 47, heading

substitute

Form 47 Security — spirit used in the manufacture of medicinal preparations for use in public hospitals

(regulation 125C)

[29] Further amendments

Schedule 2 Amendments of Distillation Regulations

(regulation 4)

[1] Regulation 1

substitute

1 Name of Regulations

  These Regulations are the Distillation Regulations 1926.

[2] Regulations 5, 12, 25, 26, 27, 28 and 29

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[3] Regulations 38, 39, 40, 44 and 45

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[4] Regulation 49

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[5] Regulations 51, 52 and 53

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[6] Regulation 61A

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[7] Regulation 66

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[8] Regulation 69

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[9] Regulation 73

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[10] Regulations 77A and 78

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[11] Regulations 98, 99, 100, 101, 102, 103, 106, 107, 108, 114 and 115

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[12] Regulations 130, 131 and 133

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[13] Schedule, Form 1, heading

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Form 1 Application for licence to distil spirits

(regulations 2, 94 and 116)

[14] Schedule, Form 1

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Distillation Act 1901-19.

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Distillation Act 1901

[15] Schedule, Form 1

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Distillation Act

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Distillation Act 1901

[16] Schedule, Form 2

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31 December

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20   , but may be renewed in accordance with section 22 of that Act.

Dated this day of 20   .

 Collector

[17] Schedule, Form 3

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of Customs for the State of

[18] Schedule, Form 4

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BY THIS SECURITY

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Form 4 Security — spirit maker’s general licence

(regulation 4)

COMMONWEALTH OF AUSTRALIA

Distillation Act 1901

Excise Act 1901

SECURITY

SPIRIT MAKER’S GENERAL LICENCE

[19] Schedule, Form 5

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of Customs for the State of

[20] Schedule, Form 6

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BY THIS SECURITY

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Form 6 Security — wine distiller’s licence

(regulation 4)

COMMONWEALTH OF AUSTRALIA

Distillation Act 1901

Excise Act 1901

SECURITY

WINE DISTILLER’S LICENCE

[21] Schedule, Form 13

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of Customs for the State of

[22] Schedule, Form 14

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By this Security

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Form 14 Security — vigneron’s licence

(regulation 96)

COMMONWEALTH OF AUSTRALIA

Distillation Act 1901

Excise Act 1901

SECURITY

VIGNERON’S LICENCE

[23] Schedule, Form 21

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Commonwealth of Australia — Distillation Act 1901-1925

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COMMONWEALTH OF AUSTRALIA

Distillation Act 1901

[24] Schedule, Form 21

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prescribed by the Distillation Regulations 1926 made under the Distillation Act 1901-1925.

Dated the day of , 19   .

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required under the Distillation Regulations 1926. 

Dated the day of 20   .

[25] Schedule, Form 21

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of Customs at

[26] Further amendments

Schedule 3 Amendments of Spirits Regulations

(regulation 5)

[1] Regulations 1, 2 and 3

substitute

1 Name of Regulations

  These Regulations are the Spirits Regulations 1926.

2 Definitions

  In these Regulations:

Act means the Spirits Act 1906.

methylator means a person licensed to make methylated spirits under these Regulations.

permission means written permission of the CEO or Collector, as the case requires.

[2] Regulations 6, 7, 8 and 9

substitute

6 Spirits removed from CEO’s control

  A certificate must not be issued in respect of spirits after removal of the spirits from the CEO’s control. 

[3] Regulation 15

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15 Period of licence

  A methylator’s licence comes into force on the day the licence is granted and remains in force until 31 December following that day, unless cancelled by the CEO. 

[4] Regulation 25

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[5] Regulation 27

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27 Record of use of methylated spirits

 (1) A manufacturer must keep a daily record of:

 (a) the quantity of methylated spirits received into the manufacturer’s premises; and

 (b) the quantity of methylated spirits used by the manufacturer; and

 (c) the purpose for which the spirits are used; and

 (d) the nature, and quantity, of the products manufactured from the spirits.

 (2) The record must be in accordance with Form 5. 

[6] Regulation 29

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[7] Regulations 30D and 30E

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[8] Regulation 30G

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[9] Regulation 35

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[10] Regulation 38

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[11] Regulation 46

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[12] Regulation 49

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49 Samples to be taken

  Imported methylated spirits must not be delivered from the CEO’s control unless samples of the spirits are taken and submitted for analysis to an analyst approved by the Collector. 

[13] Regulation 51

substitute

51 Authority and place to methylate spirits

 (1) Spirits may be methylated with the permission of the Collector.

 (2) A person must apply for permission in accordance with Form 6.

 (3) Spirits may be methylated only in:

 (a) a customs warehouse; or

 (b) the spirit store of a spirit maker's distillery; or

 (c) the premises specified in the methylator's licence; or

 (d) a place approved by the Collector. 

 (4) If the Collector is satisfied that it is necessary for the protection of revenue, the Collector may, in writing, order a methylator not to methylate spirits except under the supervision of an officer. 

 (5) In deciding whether supervision of methylation is necessary for the protection of revenue, the Collector may take into account the following:

 (a) whether the methylator keeps records that show details of:

 (i) the receipt and disposal of materials capable of being used in methylation; and

 (ii) materials used in methylation; and

 (iii) methylated spirits produced, stored or disposed of;

 (b) the methods adopted, and the precautions taken, by the methylator in, and after, carrying out methylation. 

[14] Regulation 52

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[15] Regulation 55

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[16] Regulation 60

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[17] Regulation 62

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[18] Regulation 63

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Twenty dollars.

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1 penalty unit. 

[19] Schedule, Form 1

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day of           , 19   .

insert

day of             20   .

[20] Schedule, Form 1

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of Customs

[21] Schedule, Form 1, note

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control of the Customs.

insert

CEO’s control.

[22] Schedule, Form 2

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To the Collector of Customs,

State of

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To the Collector

[23] Schedule, Form 3

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By this security

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Form 3 Security — methylator’s licence

(regulation 11)

COMMONWEALTH OF AUSTRALIA

Spirits Act 1906

SECURITY

METHYLATOR’S LICENCE

[24] Schedule, Form 3

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Customs of the Commonwealth of Australia

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CEO (as defined in that Act)

[25] Schedule, Form 3

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he

insert

the *applicant/holder

[26] Schedule, Form 3

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of Customs for the State of

[27] Schedule, Form 3

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Dated at the 19  

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Dated the day of 20  

[28] Schedule, Form 4

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Dated the day of , 19  

Collector of Customs for the State of

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Dated the day of 20  

Collector

[29] Schedule, Form 5

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month of               19…,

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month of               20   ,

[30] Schedule, Form 5

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(Signature of Manufacturer)

[31] Schedule, Form 6

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Regulation 38

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(regulation 51)

[32] Schedule, Form 6

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 19

To the Collector of Customs,

State of

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To the Collector

[33] Schedule, Form 6

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Approved

Collector of Customs

 , 19…

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Approved

Collector

Date

[34] Further amendments

Schedule 4 Amendments of Coal Excise Regulations

(regulation 6)

[1] Regulation 1

substitute

1 Name of Regulations

  These Regulations are the Coal Excise Regulations 1949.

[2] Subregulation 9 (2)

omit

his written authority from the principal for whom he

insert

a written authority from the principal for whom the agent

[3] Schedule 1, Form 1

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of Customs,

State of

[4] Schedule 1, Forms 1 and 2

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day of           , 19

insert

day of             20

[5] Schedule 1, Form 2

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of Customs for the State of

[6] Schedule 1, Form 3

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Coal Excise Act 1949-1961

insert

Coal Excise Act 1949

[7] Schedule 1, Form 3

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DAY OF           , 19

insert

DAY OF             20

[8] Schedule 1, Form 3

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day of           , 19

insert

day of             20

[9] Schedule 1, Form 5

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Coal Excise Regulations

insert

Coal Excise Regulations 1949

[10] Schedule 1, Form 5

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day of           , 19

insert

day of             20

[11] Schedule 1, Form 5

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of Customs in the State of

1. These Regulations amend (in Schedule 1) 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; 2000 Nos. 116, 159, 183, 209, 278, 297, 365 and 366.

 These Regulations also amend (in Schedule 2) Statutory Rules 1926 No. 206, as amended by 1927 No. 91; 1929 No. 105; 1934 No. 71; 1940 No. 281; 1946 Nos. 34, 76 and 123; 1947 Nos. 26, 84 and 141; 1948 No. 96; 1949 No. 97; 1951 Nos. 80 and 105; 1952 No. 98; 1954 Nos. 23 and 108; 1955 No. 64; 1956 No. 129; 1957 No. 14; 1960 No. 28; 1961 No. 62; 1962 No. 110; 1963 No. 148; 1965 No. 196; 1966 Nos. 72 and 175; 1969 Nos. 154, 188 and 206; 1970 No. 115; 1971 Nos. 61 and 172; 1972 No. 93; 1973 No. 259; 1980 Nos. 113 and 375; 1981 Nos. 165, 173 and 266; 1982 Nos. 139 and 256; 1990 No. 219; 1997 No. 253.

 These Regulations also amend (in Schedule 3) Statutory Rules 1926 No. 202, as amended by 1927 Nos. 28, 51 and 154; 1928 Nos. 14 and 106; 1929 No. 98; 1930 No. 35; 1932 No. 60; 1935 No. 68; 1936 No. 60; 1939 Nos. 8 and 171; 1940 No. 248; 1953 No. 16; 1954 No. 110; 1958 No. 56; 1959 No. 18; 1960 No. 61; 1966 No. 73; 1970 Nos. 56 and 103; 1972 No. 94; 1974 Nos. 26 and 124; 1980 Nos. 112 and 373; 1981 Nos. 164 and 267; 1982 Nos. 137, 253 and 376; 1985 No. 140.

 These Regulations also amend (in Schedule 4) Statutory Rules 1949 No. 112, as amended by 1951 No. 104; 1961 No. 79; 1967 No. 33; 1969 Nos. 78 and 207; 1972 No. 95; 1981 No. 150.

2. Notified in the Commonwealth of Australia Gazette on 4 May 2001.