EXCISE REGULATIONS 1925 (REPEALED)

Part XIII repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 179 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 179 formerly read:

179(1)
Every brewer, distiller, or manufacturer of any goods dutiable under the Excise Tariff (whether licensed under any Excise Act or not), and the manager or person in charge of any factory or premises where any of those goods were manufactured shall, when required by the Collector or any officer authorised by the Collector, answer all questions that the Collector or officer asks in accordance with subregulation (2).

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History

Reg 179(1) amended by SR No 83 of 2001, reg 3 and Sch 1 item 8, by substituting all the words after ``or any officer'', effective 4 May 2001. The words formerly read:

authorized by the Collector, truly answer to the best of his knowledge, information, and belief, all questions that the Collector or officer asks him or her in accordance with subregulation (2).

179(1A)
A person required to answer under subregulation (1) must do so to the best of the person's knowledge, information and belief.

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History

Reg 179(1A) inserted by SR No 83 of 2001, reg 3 and Sch 1 item 8, effective 4 May 2001.

179(2)
For the purposes of subregulation (1), the Collector or an officer referred to in subregulation (1) may ask any question relevant to the purposes of the Act, or the regulations, relating to:

(a) goods referred to in subregulation (1); or

(b) any excisable goods, or goods liable to duties of Customs, that, under section 24 of the Act, were used, or are held for use, by the brewer, distiller or manufacturer in the manufacture of excisable goods.