BEER EXCISE.
No. 23 of 1958.
An Act to amend the Beer Excise Act 1901–1957, and for other purposes.
[Assented to 21st May, 1958.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and
the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Beer Excise Act 1958.
(2.) The Beer
Excise Act 1901–1957 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may
be cited as the Beer Excise Act 1901–1958.
Commencement.
2.Sections
one, two and twenty of this Act shall come into operation on the day on which
this Act receives the Royal Assent and the other sections of this Act shall
come into operation on a date to be fixed by Proclamation.
3.Section four of the
Principal Act is repealed and the following section inserted in its stead:—
Parts.
“4. This Act is divided into Parts, as follows:—
Part I.—Introductory (Sections 1–7).
Part II.—Licensing of Brewers (Sections 8–21).
Part III.—Excise Supervision, Brewers’ Books,
and Regulation of Breweries generally (Sections 22–25a).
Part IV—Duty on Beer (Sections 27–41).
Part V.—Removal of Beer from Breweries
(Sections 42–49).
Part VI.—Powers of Officers (Sections 50–57).
Part VII.—Miscellaneous (Sections 58–68).”.
Definitions.
4.Section
five of the Principal Act is amended—
(a)
by inserting before the definition of “Beer” the following definition:—
“‘Authorized cart-note form’ means a printed
form—
(a)
that is in accordance with the prescribed form of cart-note; and
(b)
the printing of which for use as a cart-note for the purposes of this Act has been
approved by a Collector.”; and
(b)
by omitting the definition of “Stamp”.
5.Section
seven of the Principal Act is repealed and the following section inserted in
its stead:—
Incorporation of Excise Act.
“7.—(1.) Part
II., Part VI. (other than sections fifty-seven, sixty-two and sixty-three),
Part VIII., Part IX., Part X., Part XI., Part XII., Part XIII. and Part XIV. (other
than sections one hundred and sixty-two a
and one hundred and sixty-two b)
of the Excise Act 1901–1957, except
so far as inconsistent with this Act, are incorporated and shall be read as one
with this Act.
“(2.) For the purposes of this section—
(a) a
reference in the Excise Act 1901–1957
to a manufacturer shall be read as a reference to a brewer;
(b) a
reference in that Act to a factory shall be read as a reference to a brewery;
and
(c) a
reference in that Act to excisable goods shall be read as a reference to beer.”.
6.After
section twenty-five of the Principal Act the following section is inserted in
Part III.:—
Responsibility of brewer.
“25a. A
brewer is responsible for the safe custody of all materials and beer in his
brewery and for the observance of this Act within his brewery.”.
Heading to Part IV.
7.The
heading to Part IV. of the Principal Act is repealed and the following heading
inserted in its stead:—
“Part IV.—Duty on Beer.”.
Repeal of section 26.
8.Section
twenty-six of the Principal Act is repealed.
9.Sections twenty-eight,
twenty-nine and twenty-nine a of
the Principal Act are repealed and the following section is inserted in their
stead:—
Transfer of beer to approved delivery store
without entry.
“29.—(1.) A brewer may, subject to such conditions, if
any, as are prescribed, transfer beer in vessels or bottles from a brewery
occupied and carried on by him to a delivery store that is used by him in
connexion with the brewery and approved by the Collector for the purposes of
this section.
“(2.) For the purposes of this Act—
(a) a
transfer of beer from a brewery to a delivery store under the last preceding
sub-section shall be deemed not to be a removal of the beer from the brewery;
and
(b)
the delivery store shall, in relation to the beer, be deemed to be part of the
brewery.”
Cart-note to accompany transferred beer.
10.Section
thirty of the Principal Act is amended by omitting the words “in accordance
with the prescribed form “(wherever occurring) and inserting in their stead the
words “prepared on an authorized cart-note form and showing correct particulars
in respect of the beer”.
Repeal of sections 32 to 39.
11.Sections
thirty-two to thirty-nine (inclusive) of the Principal Act are repealed.
Repeal of section 40a.
12.Section
forty a of the Principal Act is
repealed.
Refund for bad beer.
13.Section
forty-one of the Principal Act is amended by omitting the words “The refund may
be made by the issue of stamps.”.
Repeal of section 43.
14.Section
forty-three of the Principal Act is repealed.
Removal of beer from brewery.
15.Section
forty-four of the Principal Act is amended by omitting from paragraph (a) the words “in the form prescribed”
and inserting in their stead the words “prepared on an authorized cart-note
form and showing correct particulars in respect of the beer”.
Cart-notes to be produced.
16.Section
fifty-six of the Principal Act is amended by omitting the words “in bottles”.
17.Section
sixty-two of the Principal Act is repealed and the following section inserted
in its stead:—
Cart-notes.
“62.—(1.) A person shall not, except with the approval
of a Collector, have in his possession an authorized cart-note form.
“(2.) A person shall not print or have in his
possession a form, not being an authorized cart-note form, that is in accordance
with, or substantially in accordance with, the prescribed form of cart-note.
Penalty:
One hundred pounds or imprisonment for six months.”.
Refunds of value of beer duty stamps.
18.—(1.) Upon the surrender by a brewer to a Collector
of a beer duty stamp purchased, or issued as a refund of duty, under the
Principal Act, being a stamp not used for payment of duty, the Collector shall
either pay to the brewer, or allow as a credit against excise duty payable by
the brewer, an amount equal to the amount paid for the stamp or to the amount
of the refund, as the case may be.
(2.) Payments under this section shall be made out
of the Consolidated Revenue Fund, which is appropriated accordingly.
Cart-note forms printed before commencement of
this section.
19.—(1.) Where, immediately before the commencement of
this section, a person had in his possession cart-note forms in the form
prescribed for the purposes of the Principal Act, a Collector may approve the
use of those forms in lieu of authorized cart-note forms for the purposes of
the Principal Act as amended by this Act.
(2.) Section sixty-two of the Principal Act as
amended by this Act does not apply to the possession of a form in respect of
which a Collector has granted his approval under the last preceding
sub-section.
Regulations.
20.