Beer Excise Act 1901

Legislation au C1901A00007 Not in force Act

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BEER EXCISE.

 

No. 7 of 1901.

An Act relating to Excise on Beer.

[Assented to 5th October, 1901.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia as follows:—

Part I.—Introductory.

Short title.

1. This Act may be cited as “The Beer Excise Act 1901.”

Commencement.

2. This Act shall commence on a day to be fixed by proclamation.*

* Proclaimed to commence 7th October, 1901. See Gazette, 5th October, 1901.


Application of Act.

3. This Act shall apply to any Excise on Beer imposed by the Parliament.

Parts.

4. This Act is divided into Parts as follows:—

Part I.— Introductory.

Part II.— Licensing of Brewers.

Part III.—Excise Supervision, Brewers’ Books, and Regulation of Breweries generally.

Part IV.—Duty Stamps, Computation and Payment of Duty and Refunds.

Part V.—  Removal of Beer from Breweries.

Part VI.—Powers of Officers.

Part VII.—Miscellaneous.

Definitions.

5. In this Act except where otherwise clearly intended—

“Beer” means any liquor upon which under the name of beer any excise duty imposed by the Parliament is payable.

“Brewer” means a person licensed to make beer pursuant to this Act.

“Collector” means the Collector of Customs for a State.

“Licence” means a licence under this Act to make beer.

“Licensed Brewery” means the premises on which a brewer is licensed to make beer, and includes all adjacent premises used in connexion therewith or with the business of the brewer.

“Officer” means an Officer of Customs.

“Prescribed” means prescribed by this Act.

“Quarts or Pints” means quart or pint bottles, and includes bottles reputed to contain quarts or pints.

“Stamp” means a beer duty stamp.

“This Act” includes the regulations made under this Act.

“Vessels” means vessels of the following descriptions and holding capacities:—

Hogshead of a capacity of not more than fifty-four gallons nor less than fifty gallons.

Barrel of a capacity of not more than thirty-six gallons nor less than thirty-three gallons.

Half-hogshead of a capacity of not more than twenty-seven gallons nor less than twenty-five gallons.

Kilderkin of a capacity of not more than eighteen gallons nor less than seventeen gallons.

Keg of a capacity of fifteen gallons or of ten gallons-or of nine gallons or of five gallons.

Vessels of a capacity of two gallons.

Penalty at foot of sections.

6. The penalties referred to at the foot of sections indicate that any contravention of the section by act or omission is an offence against this Act punishable on conviction by a penalty not exceeding the penalty mentioned.

Act relates to Excise.

7. Parts II., VIII., IX., X., XI., XII., XIII., and XIV. of “The Excise Act 1901” shall except so far as inconsistent with this Act be incorporated and read as one with this Act.


Part II.—Licensing of Brewers.

Brewers…

Overview

The Beer Excise Act 1901 was enacted to regulate the brewing and excise duties on beer within the Commonwealth of Australia. This legislation was introduced to address the need for a unified system to manage excise duties across the newly federated states, ensuring consistency and compliance in the brewing industry. The Act was assented to on 5th October, 1901, and commenced on 7th October, 1901, as proclaimed in the Gazette on 5th October, 1901. The Act was enacted by the Parliament of Australia to provide a structured framework for the licensing of brewers, supervision of breweries, and the regulation of excise duties on beer. The primary policy objective was to ensure the proper collection of excise duties and the regulation of the brewing industry to prevent illicit activities such as unstamped beer and the illegal production and sale of beer.

Scope and Application

The Beer Excise Act 1901 applies to the imposition of excise on beer and governs the licensing of brewers, supervision of beer production, regulation of breweries, and the computation and payment of duty on beer. This Act applies to any person or entity involved in the production, distribution, and sale of beer within the Commonwealth of Australia. The Act outlines the licensing requirements for brewers, stipulating that no person may produce beer unless they hold a valid licence under this Act or under a licence granted under a State Act. The Act further delineates the process for obtaining a licence, including the payment of a licence fee, the provision of security, and the furnishing of requisite information and documents. It mandates that brewers maintain specific books and records, such as the Brewer’s Diary and the Brewer’s Delivery Book, and provides for the computation and payment of excise duty through the use of duty stamps. The Act also regulates the removal of beer from breweries, specifying the permissible hours for removal, the requisite markings on vessels and labels on bottles, and penalties for non-compliance. Additionally, the Act confers various powers upon officers, including the authority to supervise breweries, enter and search premises, and seize beer that is believed to be subject to unpaid duty. The Act further outlines penalties for various offences, including the removal of beer without paying duty, the defacing of marks on vessels, and the provision of false declarations. The Governor-General is empowered to make regulations under this Act, which must be published, laid before Parliament, and may be disallowed by either House of Parliament.

Key Provisions

  • The Beer Excise Act 1901 regulates the production, sale, and movement of beer in Australia, imposing specific requirements and prohibitions on brewers and other entities involved in the beer industry. The Act outlines the licensing requirements for brewers, the supervision of breweries, the imposition and payment of excise duties, and the procedures for the removal of beer from breweries. Licences to make beer can only be obtained under this Act, or under a licence granted under a State Act. A person who is licensed to retail wine, beer, or spirits in quantities of less than two gallons cannot be licensed under this Act, and any brewer who is found to be doing so will have their licence revoked. The annual fee for a licence is twenty-five pounds, payable from the first of January, and applicants must provide security to the Collector in a sum not exceeding twice the estimated amount of the duty payable in any one month.
  • The Act imposes several obligations on brewers, including the requirement to make beer only at their licensed brewery, to provide office accommodation and facilities for supervising officers, and to keep accurate books and accounts. Excise duty on beer must be paid before the beer is removed from the brewery, with duty stamps being affixed and cancelled in accordance with the Act's provisions. Brewers must also comply with the requirements for the removal of beer from breweries, including the marking and labelling of vessels and bottles, and the provision of cart-notes for loose bottles or bottles in baskets. Any contravention of the Act may result in civil or criminal penalties, including fines of up to one hundred pounds, imprisonment for up to five years, or both, depending on the offence.
  • The Act also provides officers with extensive powers to enforce its provisions, including the power to enter and search breweries, delivery stores, and other premises, as well as the power to stop and search vehicles and boats. Officers may seize any beer they have reasonable cause to believe is forfeited, and any person who obstructs, molests, resists, or hinders an officer in the performance of their duties may be liable to a penalty of up to fifty pounds. The Act further provides for the forfeiture of beer made by unlicensed persons or removed from a brewery contrary to its provisions, and the prohibition of the addition of any liquid to beer after it has been removed from a brewery with intent to fraudulently increase its bulk.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Licensing & Registration
Reporting & Disclosure Obligations
Enforcement Powers
Penalty Provisions

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.