SPIRITS ACT 1906 (REPEALED)
This Act may be cited as the Spirits Act 1906. SECTION 2 (Repealed by 74 of 2006) 2 COMMENCEMENT
This Act shall commence on a day to be fixed by proclamation. SECTION 2A (Repealed by 74 of 2006) 2A GENERAL ADMINISTRATION OF ACT
The CEO has the general administration of this Act.
View history note
Hide history note3(1)
In this Act, unless the contrary intention appears:
"Alcohol"
means ethyl alcohol;
"Article of food or drink"
includes every article used for food or drink by humans, and any article that enters into or is used in the composition or preparation of food or drink, and also includes confectionery, spices, condiments, and flavouring substances;
"Brandy"
means a spirit distilled from wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy, being a spirit that contains not less than 25% of spirit distilled at a strength of not more than 83% by volume of alcohol;
CEO
means the Commissioner of Taxation.
Collector
has the same meaning as in the Excise Act 1901.
"Medicines"
includes medicines for internal or external application, other than such veterinary medicines, liniments and medicines for external application as may from time to time be prescribed under by-laws;
"Methylating substance"
means any substance required by any regulation to be mixed with spirits in order to make methylated spirits, and includes any fractional part or ingredient of any such substance, and particularly any such fractional part or ingredient as may serve to aid detection by means of chemical analysis of the presence in any article of food or drink or any medicines of a methylating substance;
"Methylated"
means mixed with any prescribed methylating substance in the prescribed quantity, and in the prescribed manner;
"Methylated Spirits"
means any spirits, whether imported or made in Australia, which have been methylated either before or after the commencement of this Act, and whether the methylating substance or any fractional part or ingredient thereof has afterwards been removed from the spirit or not, and includes all spirit, whether imported or made in Australia, which has been entered for home consumption as methylated spirit;
"Illicit Methylated Spirits"
means methylated spirits from which any methylating substance has been abstracted, or which has been refined, distilled, treated or dealt with in contravention of this Act or the regulations, and subject to this Act, includes any methylated spirits (not subject to the CEO's control) which are in any respect below the standards prescribed for industrial spirits or mineralized spirits;
officer
means a person employed or engaged under the Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
"Rum"
means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum;
"Whisky"
means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.
3(2)
For the purposes of this Act:
(a) the volume of alcohol contained in spirits shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of twenty degrees Celsius; and
(b) a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of twenty degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.
3(3)
Subject to the requirements of subsection (2), the volume of alcohol (whether so called or whether referred to as the strength of spirits) contained in any spirits may be ascertained in accordance with the rules (if any) made for that purpose under section 77FB of the Excise Act 1901.
3(4)
If the circumstances set out in section 77FA of the Excise Act 1901 apply, the volume of alcohol contained in any spirits, for the purpose of working out the duty payable on them, is to be ascertained in accordance with that section.
SECTION 4 (Repealed by 74 of 2006) 4 INCORPORATION OF PARTS OF EXCISE ACT 1901
The provisions of Parts II, V, VI, VIII, IX, X, XI, XII and XIV of the Excise Act 1901 shall, so far as applicable, be incorporated with this Act.
(*The amendments made by sec 6 have been incorporated in the reprint of the Distillation Act 1906 which is published seperately.)
7(1)
An officer may at the request of the distiller or blender of any spirits give a certificate in the prescribed form certifying that the spirits are brandy, whisky or rum, as the case requires.
7(2)
(Repealed by No 25 of 2001)
SECTION 8 (Repealed by 137 of 2000) 8 FORGING OR FALSELY APPLYING SPIRIT MARKS
(Repealed by No 137 of 2000)
In relation to trade and commerce with other countries and among the States, no person shall:
(a) describe any spirits as brandy, as whisky, or as rum unless the spirits are brandy, whisky or rum;
(b) describe as brandy any spirit not distilled wholly from wine that has been produced from:
(i) grapes;
(ii) products derived solely from grapes; or
(iii) both grapes and such products.
(c) describe any spirits as ``Old'', or in a way which could reasonably lead to the belief that the spirits had been matured for a period of not less than five years, unless the spirits have been matured by storage in wood for a period of not less than five years; or
(d) describe any spirits as ``Very Old'', or in a way which could reasonably lead to the belief that the spirits had been matured for a period of not less than ten years, unless the spirits have been matured by storage in wood for a period of not less than ten years.
Penalty: 10 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
No spirit described as brandy shall be delivered for human consumption until the Collector is satisfied by the production of an official certificate given in the country of origin that the spirit is distilled wholly from:
(a) grapes;
(b) products derived solely from grapes; or
(c) both grapes and such products. SECTION 11 (Repealed by 74 of 2006) 11 CERTAIN IMPORTED SPIRITS TO BE MATURED
Imported brandy, whisky or rum shall not be delivered from the control of the Customs unless the Collector is satisfied that the brandy, whisky or rum, as the case may be, has been matured by storage in wood for a period of not less than 2 years.
Brandy, whisky or rum made in Australia shall not be delivered from the CEO's control unless the brandy, whisky or rum, as the case may be, has been matured by storage in wood for a period of not less than 2 years.
(Repealed by No 25 of 2001)
14(1)
Spirits distilled in Australia and imported spirits may be methylated in accordance with this Act and the regulations.
14(2)
There shall be four classes of methylated spirits as follows:
(a) Industrial spirits for use in the arts and manufactures (other than the manufacture of articles of food or drink, essences, tinctures, or medicines);
(b) Mineralized spirits for lighting, heating and power purposes;
(c) Spirits for special manufactures or special purposes;
(d) Spirits to be used for purposes of scientific investigation in connexion with Universities or Public Institutions.
14(3)
(Repealed by No 25 of 2001)
14(4)
Spirits for any special manufacture or for any special purpose shall be methylated as prescribed and shall only be used under the CEO's control and in accordance with the regulations.
14(5)
Spirits for use in scientific investigation shall be treated and dealt with in manner prescribed.
14(6)
No methylated spirits shall be used in the manufacture or preparation of any articles offood or drink, or of any essences, tinctures, or medicines.
SECTION 15 (Repealed by 74 of 2006) PENALTY FOR REFINING ETC METHYLATED SPIRITS
15(1)
A person shall not:
(a) abstract any methylating substance or any fractional part or ingredient thereof from any methylated spirits; or
(b) refine or distil any methylated spirits; or
(c) treat, deal with or use any methylated spirits or spirits containing any fractional part or ingredient of a methylating substance in contravention of this Act or the regulations.
Penalty: 50 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
15(2)
Paragraph (1)(b) does not apply to the extent that the refining or distillation is allowed by the regulations.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code.
SECTION 16 (Repealed by 74 of 2006) PENALTY FOR SELLING ETC ILLICIT METHYLATED SPIRITS
16(1)
A person shall not:
(a) sell or have in his or her possession any illicit methylated spirits; or
(b) sell or have in his or her possession any article of food or drink, or any scent, essence, tincture or medicine, containing any methylated spirits or methylating substance or any fractional part or ingredient thereof.
Penalty: 50 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
16(2)
In a prosecution for an offence against paragraph (b) of subsection (1) it is a defence if the defendant proves that he or she did not knowingly sell or have in his or her possession the goods forming the subject of the prosecution.
Note:
A defendant bears a legal burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code.
SECTION 17 (Repealed by 74 of 2006) 17 FORFEITURE OF ILLICIT METHYLATED SPIRITS
All illicit methylated spirits, and all articles of food or drink essences tinctures and medicines containing methylated spirits, or methylating substance or any fractional part or ingredient thereof shall be forfeited to the Crown. SECTION 18 (Repealed by 74 of 2006) 18 SPIRITS CONTAINING METHYLATING SUBSTANCES
Any spirits containing any methylating substance or any fractional part or ingredient thereof, and any articles of food or drink essences tinctures or medicines (other than veterinary medicines and liniments as prescribed under by-law) containing spirits and any methylating substance or any fractional part or ingredient thereof, shall, until the contrary is proved, be deemed to be methylated spirits or to contain methylated spirits as the case requires. SECTION 19 (Repealed by 25 of 2001) 19 SPIRITS METHYLATED BEFORE ACT
(Repealed by No 25 of 2001)
20(1)
The Collector for a State or Territory may, subject to the regulations, grant licences to persons to make or sell methylated spirits.
20(2)
A person who is dissatisfied with a decision of a Collector under subsection (1) that applies to the person may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
[ CCH Note: Act No 25 of 2001, s 3 and Sch 5 item 26, effective 4 May 2001, provides for the repeal of s 20(2A). This amendment has not yet been affected. S 20(2A) will be inserted by the Administrative Review Tribunal (Consequential and Transitional Provisions) Bill 2000 upon that Bill gaining assent.]
20(3)
In subsection (2), ``decision'' has the same meaning as in the Administrative Appeals Tribunal Act 1975.
SECTION 21 (Repealed by 25 of 2001) 21 SALE OR POSSESSION OF METHYLATED SPIRITS IN QUANTITY
(Repealed by No 25 of 2001)
22(1)
Any officer may, at any time in the day during ordinary business hours, enter any shop, factory, warehouse, business premises, or building, and examine and take samples of any spirits, or any article of food or drink, or any essence, tincture, or medicine.
22(2)
The officer shall pay or tender a reasonable price for the samples taken by him.
22(3)
Samples taken by an officer shall be dealt with as prescribed.
22(4)
(Repealed by No 25 of 2001)
22(5)
(Repealed by No 25 of 2001)
SECTION 23 (Repealed by 74 of 2006) 23 PENALTY FOR REFUSING TO SUPPLY SAMPLES
A person being the owner of or in possession of any spirits or any article of food or drink, or any essence, tincture, or medicine, shall not refuse to deliver to an officer such samples thereof as the officer requires, on tender by the officer of a reasonable price therefor.
Penalty: 10 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and in particular:
(a) for prescribing standards for industrial spirits and for mineralized spirits;
(b) for prescribing the purposes for and the conditions under which methylated spirits for any special manufacture or for any special purpose may be used;
(c) for licensing persons to make or sell methylated spirits or any class of methylated spirits;
(d) for prescribing the fees to be paid for licences and for the services of officers supervising any manufacture in which methylated spirits for special manufactures are used;
(e) for requiring persons desiring to use spirits methylated for any special manufacture or for any special purpose to give security that the methylated spirits shall be used for that manufacture or that purpose only;
(f) for requiring packages containing methylated spirits to be marked in the prescribed manner with the prescribed words or marks; and
(g) for prescribing penalties, not exceeding 1 penalty unit for any one offence, for breaches of the regulations.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.