Beer Excise Regulations (Amendment) (Cth)

STATUTORY RULES.

1958. No. 49

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REGULATIONS UNDER THE BEER EXCISE ACT 1901-1958.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Beer Excise Act 1901-1958.

Dated this  ninth

day of  July, 1958.

W.J. SLIM

Governor-General.

By His Excellency’s Command,

(Sgd) Denham Henty

Minister of State for Customs and Excise.

Amendments of the Beer Excise Regulations. 

1. These Regulations shall come into operation on the date fixed by Proclamation under section 2 of the Beer Excise Act 1958.

2. Regulations 2 to 12 (inclusive) of the Beer Excise Regulations, and any heading immediately preceding any of those regulations, are repealed and the following headings and regulations inserted in their stead:—

“Definitions.

“2. In these Regulations, unless the contrary intention appears—

‘delivery store’ means a delivery store approved for the purposes of section 29 of the Act;

‘the Act’ means the Beer Excise Act 1901-1958.

“Brewer’s Books.

“ 3. A brewer shall keep—

(a)in respect of each brewery in which he is licensed to make beer—a Brewer’s Diary and a Brewer’s Delivery Book; and

(b)in respect of each delivery store used by him in connexion with such a brewery—a Brewer’s Delivery Store Book and a Brewer’s Delivery Book.

“Brewer’s Diary and Brewer’s Delivery Store Book.

“4. There shall be entered in the Brewer’s Diary kept in respect of a brewery—

(a) the quantity of each type of material for making beer on hand at the brewery at the beginning of each month;

(b)the quantity, in gallons, of bulk beer and bottled beer, shown separately, on hand at the brewery at the beginning of each month and the number and descriptions of the bottles containing the bottled beer;

* Notified in the Commonwealth Gazette on , 1958.

  Statutory Rules 1926, No. 184, as amended by Statutory Rules 1927, No. 18; 1929, No. 119; 1936, No. 61; 1942, Nos. 338 and 415; 1943, No. 228; 1946, No. 137; and 1948, No. 104.

5285/57.—Price 8d. 15/23.6.1958.

 (c) the quantity of each type of material for making beer received into the brewery on each day;

(d)the quantity of each type of material for making beer used for making beer at the brewery on each day;

(e) the quantity of each type of material for making beer removed from the brewery on each day;

(f) the quantity of each type of material for making beer destroyed at the brewery on each day;

(g) the estimated quantity, in gallons, of beer made at the brewery on each day;

(h) the quantity, in gallons, of beer bottled at the brewery on each day and the number and descriptions of the bottles containing that beer;

(i) the quantity, in gallons, of bulk beer and bottled beer, shown separately, received at the brewery from other breweries on each day and the number and descriptions of the vessels and bottles containing that beer;

(j) the quantity, in gallons, of bulk beer and bottled beer, shown separately, transferred from the brewery on each day under section 29 of the Act and the number and descriptions of the vessels and bottles containing that beer;

(k) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed, duty paid, from the brewery on each day and the number and descriptions of the vessels and bottles containing that beer;

(l) the quantity, in gallons, of bulk beer and bottled beer, shown separately, on which duty is paid on each day, being beer set aside for consumption at the brewery, and the number and descriptions of the vessels and bottles containing that beer;

 (m) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed from the brewery on each day in accordance with entries for removal to approved places and the number and descriptions of the vessels and bottles containing that beer;

(n) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed from the brewery on each day for exportation and the number and descriptions of the vessels and bottles containing that beer;

(o) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed, free of duty under the Excise Tariff 1921-1958, from the brewery on each day and the number and descriptions of the vessels and bottles containing that beer;

(p) the quantity, in gallons, of beer entered for home consumption from the brewery on each day and the amount of duty paid on that beer;

(q) the quantity, in gallons, of beer returned to stock on each day;

(r) the quantity, in gallons, of bulk beer and bottled beer, shown separately, wasted in the brewery during each month and the number and descriptions of the bottles in which the bottled beer so wasted was contained;

(s) the quantity of each type of material for making beer on hand at the brewery at the end of each month; and

 (t)the quantity, in gallons, of bulk beer and bottled beer, shown separately, on hand at the brewery at the end of each month and the number and descriptions of the bottles containing the bottled beer.

“5. There shall be entered in the Brewer’s Delivery Store Book kept in respect of a delivery store—

(a) the quantity, in gallons, of bulk beer and bottled beer, shown separately, on hand at the delivery store at the beginning of each month and the number and descriptions of the vessels and bottles containing that beer;

(b) the quantity, in gallons, of bulk beer and bottled beer, shown separately, transferred to the delivery store on each day under section 29 of the Act and the number and descriptions of the vessels and bottles containing that beer;

(c) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed, duty paid, from the delivery store on each day and the number and descriptions of the vessels and bottles containing that beer;

(d) the quantity, in gallons, of bulk beer and bottled beer, shown separately, on which duty is paid on each day, being beer set aside for consumption at the delivery store, and the number and descriptions of the vessels and bottles containing that beer;

(e) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed from the delivery store on each day in accordance with entries for removal to approved places and the number and descriptions of the vessels and bottles containing that beer;

(f) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed from the delivery store on each day for exportation and the number and descriptions of the vessels and bottles containing that beer;

(g) the quantity, in gallons, of bulk beer and bottled beer, shown separately, removed, free of duty under the Excise Tariff 1921-1958, from the delivery store on each day and the number and descriptions of the vessels and bottles containing that beer;

(h)the quantity, in gallons, of beer entered for home consumption from the delivery store on each day and the amount of duty paid on that beer;

(i) the quantity, in gallons, of beer in vessels and bottles, shown separately, wasted in the delivery store during each month and the number and descriptions of the vessels and bottles in which the beer so wasted was contained; and

(j) the quantity, in gallons, of bulk beer and bottled beer, shown separately, on hand at the delivery store at the end of each month and the number and descriptions of the vessels and bottles containing that beer.

“6.—(1.) An entry required to be made under either of the last two preceding regulations shall be made not later than—

(a)in the case of an entry relating to the beginning of a month— the first day of that month;

 (b) in the case of an entry relating to the end of a month or to a month—the day next following the last day of that month; and

(c) in the case of an entry relating to a day—the day next following that day,

or not later than such later day, if any, as the Collector, in writing, approves.

“(2.) At the end of each month, the entries made in a Brewer’s Diary or Brewer’s. Delivery Store Book during that month shall be verified by—

(a)a declaration, in accordance with Form 1, signed in the presence of an officer or a justice of the peace by the person who is responsible to the brewer for the entries; and

(b) a declaration, in accordance with Form 2, signed in the presence of an officer or a justice of the peace by the brewer.

“(3.) The declarations required by the last preceding sub-regulation shall be made in the Brewer’s Diary or the Brewer’s Delivery Store Book, as the case may be, immediately after the entries they purport to verify.

“(4.) Nothing in the last two preceding regulations requires the making of a ‘nil’ entry in a Brewer’s Diary or a Brewer’s Delivery Store Book.

“Brewer’s Delivery Book,

“7.—(1.) There shall, on each day on which beer is removed or transferred from, or duty is paid on beer set aside for consumption at, a brewery or delivery store, be entered in the Brewer’s Delivery Book kept in respect of the brewery or delivery store—

(a)the number of each cart-note issued on that day recording the removal, transfer or setting aside, as the case may be; and

(b) with respect to each such cart-note—

(i) the number and descriptions of the vessels and bottles containing the beer covered by the cart-note; and

(ii) except where otherwise approved in writing by the Collector—the name and address, as specified in the cart-note, of the person to whom the beer is delivered.

“(2.) At the end of each month, the entries made in a Brewer’s Delivery Book during that month shall be verified by—

(a) a declaration, in accordance with Form 1, signed in the presence of an officer or a justice of the peace by the person who is responsible to the brewer for the entries; and

(b) a declaration, in accordance with Form 2, signed in the presence of an officer or a justice of the peace by the brewer.

“(3.) The declarations required by the last preceding sub-regulation shall be made in the Brewer’s Delivery Book immediately after the entries that they purport to verify.

“Brewer’s Monthly Account.

“8.—(1.) A brewer shall, in respect of each brewery in which he is licensed to make beer and each delivery store used by him in connexion with such a brewery, prepare and render to the Collector, not later than the seventh day of each month, a Brewer’s Monthly Account relating to the previous month.

 “(2.) A Brewer’s Monthly Account shall—

(a) contain particulars in relation to the brewery or delivery store, as the case may be, with respect to—

(i) beer on hand at the beginning, and at the end, of the month to which the account relates;

(ii) beer made, bottled, received, wasted, removed, transferred, set aside for consumption at the brewery or delivery store or otherwise dealt with during that month;

(iii) payments of duty during that month; and

(iv) in addition, in the case of a brewery—materials for making beer on hand at the beginning, and at the end, of that month and materials for making beer received, used, destroyed, removed and otherwise dealt with during that month;

(b)be in such form as the Collector requires; and

(c) be verified by a declaration in accordance with a form approved by the Collector signed in the presence of an officer or a justice of the peace by the brewer.

“Authorized Cart-note Forms.

“9. Form 3 is the prescribed form of cart-note for the purposes of the definition of ‘Authorized cart-note form’ in section 5 of the Act.

“10.—(1.) A brewer may apply to the Collector for the approval of the Collector to the printing of forms for use as cart-notes for the purposes of the Act.

“(2.) An application under the last preceding sub-regulation shall be in writing and shall specify—

(a)the number of forms which the brewer desires to have printed;

(b) the name of the printer; and

(c) such other particulars as the Collector requires.

“(3.) The approval of the Collector to the printing of the forms may be granted subject to the condition that the forms shall be numbered in accordance with the directions of the Collector.

“(4.) Where the Collector has granted his approval to the printing of forms for use by a brewer as cart-notes for the purposes of the Act, the person who prints the forms shall, before delivering the forms to the brewer, notify the Collector in writing that the forms are ready for delivery to the brewer.

“11. Where authorized cart-note forms printed for use by a brewer are numbered consecutively, the brewer shall not, without the approval in writing of the Collector, use those forms otherwise than in the order in which they are numbered.

“12.—(1.) A brewer shall cause a copy of each cart-note prepared on an authorized cart-note form for use in relation to his brewery or a delivery store used by him in connexion with his brewery to be kept at the brewery or the delivery store, as the case may be, until such time as the Collector authorizes the destruction of the copy.

 “(2.) Where the Collector authorizes the destruction of a copy of a cart-note kept in a brewery or delivery store in accordance with the last preceding sub-regulation, the brewer shall cause the copy to be destroyed in the presence of an officer.”.

3. Regulation 13 of the Beer Excise Regulations is amended by inserting in sub-regulation (1.), after the word “cart-note”, the words “prepared on an authorized cart-note form and showing correct particulars in respect of the beer”.

4. Regulation 14 of the Beer Excise Regulations is amended by omitting the figure “5” (wherever occurring) and inserting in its stead the figure “4”.

5. Regulations 15 to 24 (inclusive) of the Beer Excise Regulations, and any heading immediately preceding any of those regulations, are repealed and the following heading and regulation inserted in their stead:—

“Beer Returned to Brewery.

“15.—(1.) Where beer upon which duty has been paid is, after having been removed from a brewery, returned to the brewery (not being beer to which section 41 of the Act applies)—

(a) the beer shall, until again removed from the brewery, be kept in such part of the brewery as an officer requires separate from beer to which this sub-regulation does not apply;

(b) particulars of the beer shall be entered in an account to be kept in respect of beer to which this sub-regulation applies, being an account which is in such form, and is verified at such times and in such manner, as the Collector requires; and

(c) the beer shall not be removed from the brewery unless the beer is accompanied by a cart-note prepared on an authorized cart-note form and showing correct particulars in respect of the beer.

“(2.) A brewer shall not permit a vessel or bottle containing beer to which sub-regulation (1.) of this regulation applies that is in his brewery to be opened except with the consent, and in the presence, of an officer.

“(3.) An entry is not required to be made in respect of beer to which sub-regulation (1.) of this regulation applies in any book or account required to be kept or prepared under these Regulations except as provided in that sub-regulation.

“(4.) A reference in this regulation to a brewery shall be read as including a reference to a delivery store used in connexion with a brewery.”.

6. Regulation 25 of the Beer Excise Regulations is amended by omitting from sub-regulation (1.) the words “the Beer Excise Act 1901-1923” and inserting in their stead the words “the Act”.

7. Regulation 26 of the Beer Excise Regulations is amended—

(a)by omitting from sub-regulation (3.) the words “the Beer Excise Act 1901-1923” and inserting in their stead the words “the Act”; and

(b) by omitting from sub-regulation (4.) the figure “8” and inserting in its stead the figure “5”.

8. Regulation 27 of the Beer Excise Regulations is amended by inserting in sub-regulation (1.), after the word “brewery” (first occurring), the words “or a delivery store”.

9. Regulations 30 and 31 of the Beer Excise Regulations, and the heading immediately preceding regulation 30, are repealed and the following regulation is inserted in their stead:—

“31. Strict compliance with a form prescribed by or referred to in these Regulations (other than Forms 1, 2 and 3 in the Schedule to these Regulations) is not necessary and substantial compliance is sufficient.”.

10. Regulation 32 of the Beer Excise Regulations is amended by omitting the words “or security” (wherever occurring).

11. Regulations 35, 36 and 37 of the Beer Excise Regulations, and the heading immediately preceding each of those regulations, are repealed and the following heading and regulation inserted in their stead:—

“Forms of Entry.

“37. The forms of entry for the purposes of the Act shall be in accordance with the forms of entry prescribed in the Excise Regulations.”.

12. Regulation 38 of the Beer Excise Regulations is amended by omitting the words “for the purpose of exportation” and inserting in their stead the words “,not being beer which has been entered for home consumption,”.

13. The Schedule to the Beer Excise Regulations is repealed and the following Schedule inserted in its stead:—

“THE SCHEDULE.

Form 1.

Regulations 6 and 7.

Beer Excise Regulations.

DECLARATION OF PERSON RESPONSIBLE TO THE BREWER FOR ENTRIES.

(*) Strike out whichever is inapplicable.

(*)THE BREWER’S DIARY.

MADE IN  (*)THE BREWER’S DELIVERY STORE BOOK.

(*)THE BREWER’S DELIVERY BOOK.

I, , declare that the foregoing

entries in	(*)this diary	relating to the month of	,19 —
	(*)this book

(a) were made at my direction;

(b) are true and correct in every particular; and

(c) include, to the best of my knowledge and belief, all entries that were required by law to be inserted in (*)this diary during that month.

  (*)this book

Signature of declarant.

Declared before me,

(*)an Officer of Customs,

(*)a Justice of the Peace for the State of

at , this day of , 19

Signature of person before whom

declaration is made.

Form 2.

Regulations 6 and 7.

Beer Excise Regulations.

DECLARATION OF BREWER.

(*) Strike out whichever is inapplicable.

I	(*)the brewer	in respect of
	(*)the duly authorized agent of the brewer

 

whose brewery	(*)this diary	is kept, declare that the foregoing entires in	(*)this diary
	(*)this book		(*)this book

relating to the month of ,19 —

(a)are, to the best of my knowledge and belief, true and correct in every particular; and

(b) include, to the best of my knowledge and belief, all entries that were required by law to be entered in (*)this diary during that month.   

  (*)this book

Signature of declarant.

Declared before me,

(*)an Officer of Customs,

(*)a Justice of the Peace for the State of

at , this day of , 19

Signature of person before whom

 declaration is made.

Form 3.

Regulation 9.

Beer Excise Act 1901-1958.

Beer Excise Regulations.

BREWER’S CART-NOTE.

Date

For delivery from

(Brewery or Delivery Store)

to

(Name and address)

Number and descriptions of vessels and bottles containing beer:—

Distinctive numbers on vessels:—

Form 4.

Regulation 14.

Beer Excise Regulations.

STATEMENT ON APPLICATION FOR REFUND OF DUTY.

Application is hereby made by

(Full name of applicant)

of

(Address)

for refund of duty under section 41 of the Beer Excise Act 1901-1958 on the beer contained in the vessels listed hereunder, being beer which has become unfit for human use as a beverage.

Vessel number. Description of vessel. Contents, gallons. Cart-note number or home consumption entry number. Date of cart-note or home consumption entry. Rate of duty paid. Name and address of person to whom beer delivered.

 

Signature of Applicant.

Date

Form 5.

Regulation 26.

Beer Excise Regulations.

AUTHORITY TO AGENT TO SIGN DECLARATIONS.

* Insert name of Principal.

 Insert name of Agent.

* hereby authorizes 

(whose signature appears below) to sign as its agent declarations for the purposes of the Beer Excise Act 1901-1958 and regulations made under that Act.

Dated the day of 19

In witness, &c.

Signature of person authorized.

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.