Commonwealth Numbered Regulations - Explanatory Statements

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EXCISE LAWS (LICENCE FEES) AMENDMENT REGULATIONS 2001 (NO. 1) 2001 NO. 223

STATUTORY RULES 2001 No. 223

Issued by authority of the Assistant Treasurer

Excise Laws (Licence Fees) Amendment Regulations 2001 (No. 1)

The Governor-General may make regulations under section 164 of the Excise Act 1901, section 83 of the Distillation Act 1901, section 26 of the Spirits Act 1906 and section 28 of the Coal Excise Act 1949.

The Excise legislation provides for manufacturers of excisable goods to do so within a licensing regime. It is unlawful to manufacture excisable goods without a licence. The legislation also allows the government to impose an annual fee for each of the licences granted.

The purpose of the regulations is to make changes to the Excise Regulations, Distillation Regulations, Spirits Regulations and the Coal Excise Regulations to provide for the fee for licences to be zero.

The fees prescribed were $10 for an application for a licence to manufacture excisable goods (including fuel) and ranged from $4 for a licence to make and sell methylated spirits through to $10 for a spirit maker's licence.

The low value of the fees made them a nominal amount only. There was little gain to the government from the nominal fee, and considerable effort for the licensee. Also, it is not usual for the Australian Taxation Office to recover the costs of administering a system that allows it to collect tax.

The Regulations provide that the amounts for application and licence fees for the manufacture of excisable goods are set at zero.

The Office of Regulation Review have advised that a regulation impact statement is not required as the changes are of a minor nature.

The amending Regulations are explained in detail in the Attachment.

The Regulations commenced on gazettal.

ATTACHMENT

Regulation 1 - Name of Regulations

This regulation provides for the regulations to be named the Excise Laws (Licence Fees) Amendment Regulations 2001 (No. 1).

Regulation 2 - Commencement

This regulation provides that these regulations commence on gazettal.

Regulation 3 - Amendment of Excise Regulations 1925

This regulation provides that Schedule 1 amends the Excise Regulations 1925.

Regulation 4 - Amendment of Distillation Regulations 1926

This regulation provides that Schedule 2 amends the Distillation Regulations 1926.

Regulation 5 - Amendment of Spirits Regulations 1926

This regulation provides that Schedule 3 amends the Spirits Regulations 1926.

Regulation 6 - Amendment of Coal Excise Regulations 1949

This regulation provides that Schedule 4 amends the Coal Excise Regulations 1949.

Schedule 1 - Amendment of Excise Regulations 1925 (Regulation 3)

Item 1 of Schedule 1 amends Regulation 246 to provide for the application fee referred to in paragraph 39-(2)(f) of the Excise Act 1901 for a manufacturer licence to be nil.

Schedule 2 - Amendment of Distillation Regulations 1926 (Regulation 4)

Item 1 of Schedule 2 amends Subregulation 3(2) to provide for the annual fee for a spirit maker's licence to be nil.

Item 2 of Schedule 2 amends Subregulation 95(2) to provide for the annual fee for a vigneron's licence to be nil.

Item 3 of Schedule 2 inserts Regulation 116A to provide for the annual fee for an experimenter's licence to be nil.

Schedule 3 - Amendment of Spirits Regulations 1926 (Regulation 5)

Item 1 of Schedule 3 amends Regulation 11 to provide for payment of the prescribed fee for a licence to make methylated spirits to occur if there is a licence fee.

Item 2 of Schedule 3 amends Regulation 13 to provide for the fee payable in respect of the making and selling of methylated spirits to be nil.

Item 3 of Schedule 3 amends Schedule, Form 2 to remove the requirement to enclose the sum of a $4 licence fee.

Schedule 4 - Amendment of Coal Excise Regulations 1949 (Regulation 6)

Item 1 of Schedule 4 amends Regulation 4 to provide for the annual licence fee to produce coal to be nil.