delete Excise Regulations (Amendment)
Amendment to Excise Regulations governing the administration of excise duties on alcohol, tobacco, petroleum and other excisable goods in Australia, establishing compliance, licensing, reporting, and enforcement requirements for businesses involved in excisable product manufacturing, storage, and movement.
Excise regulations represent a layer of compliance burden layered on top of an already distortive excise tax itself. The regulations create licensing barriers, record-keeping requirements, and reporting obligations that impose disproportionate costs on smaller businesses while adding negligible enforcement value beyond the underlying tax mechanism. Such regulations tend to expand over time, accumulating compliance costs without commensurate benefits, and often create barriers to market entry and competition in affected sectors.