© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This 1906 regulation tightly governs Australia’s sugar industry—licensing growers, juice mills, raw sugar factories and refiners—and forces extensive bookkeeping, bonded storage with dual locks, prescribed bagging, and latitude-based yield calculations. It creates a tracked supply chain from field to market, assigns financial liabilities for production shortfalls, and ensures accurate excise collection and administration of racially discriminatory bounty payments under the Sugar Bounty Act 1905.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Sugar Regulations (Provisional).
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1906. No. 120.
PROVISIONAL REGULATIONS UNDER THE EXCISE ACT 1901.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulations under the Excise Act 1901 should come into operation on the first day of January, 1907, and make the Regulations to come into operation accordingly as Provisional Regulations.
Dated this 28th day of December, One thousand nine hundred and six.
NORTHCOTE,
Governor-General.
By His Excellency’s Command.
WILLIAM JOHN LYNE.
SUGAR REGULATIONS.
Short Title.
Repeal.
Provided that where any manufacturer or producer is required by any regulations repealed by these regulations to furnish or send to any officer any return, account, or statement, in respect of any period of time within which the repealed regulations were in force, the liability of the manufacturer or producer to furnish or send to that officer that return, account, or statement, shall continue as if the repealed regulations continued in force.
Definitions.
“Cane” means sugar cane;
“Juice” means the liquid extracted from sugar cane;
“Juice Mill” means a factory in which juice is extracted from cane, but is not finally made into sugar;
“Grower” means a producer of sugar cane; and
“Sugar Refiner” means a manufacturer who refines sugar.
Account to be Kept by Producer.
Producer’s Return.
Provided that a return shall be furnished in the month of April, 1907, and shall contain the prescribed particulars relating only to the period from 1st January, 1907, to 31st March, 1907.
Particulars under the several heads of the Return shall be given separately in respect of cane which, within the meaning of the Sugar Bounty Act 1905, is white-grown cane, and of cane which, within the meaning of that Act, is not white-grown cane. The particulars relating to white-grown cane shall be headed “White-grown cane,” and the particulars relating to cane which is not white-grown shall be headed “black-grown cane.”
Sugar-cane Producer’s Return.
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Name of Producer.</span></p></td><td rowspan="2" style="width:6.08%; height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Place of Abode.</span></p></div></td><td rowspan="2" style="width:10.04%; height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Place of Cultivation.</span></p></div></td><td rowspan="2" style="width:16.2%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Number of Acres of Cane under Cultivation during the Year ended 31st March, 19</span></p></td><td rowspan="2" style="width:8.58%; height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Number of Acres of Cane harvested during the year 19</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">.</span></p></div></td><td rowspan="2" style="width:10.44%; height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weight of Cane Produced</span></p></div></td><td colspan="3" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Sales and Deliveries of Cane.</span></p></td><td rowspan="2" style="width:6.14%; height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:1pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Factory at which Delivered.</span></p></div></td></tr><tr style="height:56.7pt"><td style="width:7.9%; height:56.7pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:56.7pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Surname.</span></p></div></td><td colspan="2" style="height:56.7pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:56.7pt; margin-right:auto; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Christian Name</span></p></div></td><td style="width:5.76%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Date.</span></p></td><td style="width:10.48%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weight Sold.</span></p></td><td style="width:10.5%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">To whom Sold.</span></p></td></tr><tr style="height:17.95pt"><td colspan="2" style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:7.82%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:6.08%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:10.04%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:16.2%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">A. R. P.</span></p></td><td style="width:8.58%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">A. R. P.</span></p></td><td style="width:10.44%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Tons cwt.</span></p></td><td style="width:5.76%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:10.48%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Tons cwt.</span></p></td><td style="width:10.5%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:6.14%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:0pt"><td style="width:38.35pt"></td><td style="width:0.3pt"></td><td style="width:38pt"></td><td style="width:29.55pt"></td><td style="width:48.75pt"></td><td style="width:78.7pt"></td><td style="width:41.65pt"></td><td style="width:50.7pt"></td><td style="width:27.95pt"></td><td style="width:50.9pt"></td><td style="width:51pt"></td><td style="width:29.8pt"></td></tr></tbody></table>
I hereby declare that the above return contains a true statement of the particulars mentioned therein for the year ending 31st March last past.
Signature of Producer.
Declared before me this day of 19 .
J. P., or Officer.
Note.—Penalty for the non-furnishing of this return is £20. Sec. 33, Excise Act 1901.
Application for a Licence.
The drawings and particulars to accompany applications for licences shall be as follows:—
(1) The name and situation of the factory.
(2) A ground plan of the buildings and premises.
(3) The number of flats or storeys in the buildings.
(4) The number of rooms in each storey or flat, and for what purpose each room is intended to be used.
(5) The estimated quantity of sugar to be manufactured in the factory during the year.
Scale of Fees for Factory Licences.
(1) For every juice mill used for the extraction of juice and not erected at a factory where sugar is manufactured—
(a) For the first 1,000 tons of cane, or part thereof, crushed or ground during the year—£1 per annum.
(b) For every additional 2,000 tons of cane, or part thereof, crushed or ground during the year—£1 per annum.
(c) But not to exceed—£5 per annum.
(2) For every factory wherein sugar is manufactured, but wherein sugar is not received to be refined—
For the first 500 tons of sugar, or part thereof, manufactured during the year—£3 per annum.
For every additional 100 tons of sugar, or part thereof, manufactured during the year—£1 per annum.
The licence-fees under (1) and (2) are in the first instance to be paid on the estimated quantity of cane to be crushed in the mill, or of sugar to be manufactured in the factory during the year; but if more cane is crushed or more sugar is manufactured than the quantity estimated, the manufacturer shall pay to the Collector the additional amount.
(3) For every factory wherein sugar is received to be refined—£200 per annum.
If a warehouse is licensed under the Customs Act, and an officer is permanently stationed in charge, and can supervise refining operations, the warehouse may be licensed also as a factory wherein sugar may be received to be refined. The annual licence-fee shall be—
(a) Where the licence-fee paid under the Customs Act is £200 or over—£5.
This is an opening excerpt, not the complete document.