Beer Excise Regulations (Cth)

STATUTORY RULES.

1926. No. 184.

REGULATIONS UNDER THE BEER EXCISE ACT 1901-1923.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Beer Excise Act 1901-1923, to come into operation forthwith.

Dated this seventeenth day of December, 1926.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

H. E. PRATTEN,

Minister of State for Trade and Customs.

Beer Excise Regulations.

Short Title.

1.These Regulations may be cited as the Beer Excise Regulations.

Brewers’ Books.

Sec. 25.

2.The following books and accounts shall be kept by brewers:—

(a) The Brewer’s Diary.

(b) The Brewer’s Delivery Book.

(c) The Brewer’s Monthly Account.

(d) The Cart-note Book.

(a) Brewer’s Diary.

Sec. 25.

3.The Brewer’s Diary shall be in accordance with Form 1, and the brewer shall enter therein daily the particulars required under each heading and at the end of each month the daily entries shall be totalled up and the balances, after making the deductions shown on the said form, shall be carried forward to the next month’s account.

(b) Brewer’s Delivery Book.

Sec. 25.

4.The Brewer’s Delivery Book shall be in accordance with Form 2 and the brewer shall enter therein daily particulars of all beer delivered from the brewery, and the names and addresses of all persons to whom the beer is delivered.

Verification of Entries.

Sec. 25.

5.At the end of each month the entries in the Brewer’s Diary and the Brewer’s Delivery Book shall be verified by the declarations set out at the foot of Form 1 or Form 2, as the case may be.

C.17168.—Price 5d.

(c) Brewer’s Monthly Account.

Sec. 25.

6.The Brewer’s Monthly Account shall be in accordance with Form 3 and shall contain the particulars set out therein, and shall be sent by the brewer to the Collector on or before the seventh day of each month.

7. The Brewer’s Monthly Account and the particulars therein shall be verified by the declaration set out at the foot of the form.

(d) Cart-note Book.

Sec. 25.

8.The Cart-note Book shall be in accordance with Form 4, or to the like effect.

9.Cart-note Books shall be numbered consecutively, and shall be used in numerical order.

10.Each cart-note in a Cart-note Book shall bear a consecutive number and also the consecutive number of the Cart-note Book of which it forms part and shall be attached to a butt numbered in like manner.

11.Cart-notes shall be prepared in triplicate and the butts shall remain at the brewery and be there filed for such period as the Collector directs, at the end of which period they may be destroyed by permission of the Collector in the presence of an officer.

The Delivery Store Book.

Sec. 25.

12.Every brewer who has a delivery store shall keep therein a book in which he shall enter daily particulars of all beer transferred into the delivery store and of all beer removed therefrom.

Record to be kept by Brewer’s Agents.

13. (1) Where beer is received by a Brewer’s Agent for distribution or sale in bulk it shall be accompanied by a cart-note, and the agent shall keep a record showing as regards each vessel received the number and description of the vessel, the quantity of beer contained therein, the date of its receipt, the name and address of the person to whom it is delivered and the date of delivery.

(2) The agent shall, when requested by an officer to do so at any reasonable time, produce the record kept by him to the officer, and shall permit the officer to inspect it and to take a copy of or extract from it.

(3) An agent is a person who stores beer as agent for a brewer and delivers it to customers. The term “agent” does not include a carrier who merely collects a consignment and delivers it to the consignee or consignees to whom it has been consigned by the brewer.

Application for Refund of Duty.

Sec. 41.

14.When a brewer applies for refund of duty on beer he shall produce to the Collector a statement in accordance with Form 5. In the column on Form 5 headed “Contents, gallons,” shall be shown the full holding capacity of the vessel, and the quantity for refund shall be the actual contents less the difference (if any) between the full holding capacity and the statutory dutiable contents of the vessel.

Return of Beer to Brewery.

15. (1) Beer which has not been opened since its original removal from a brewery may be returned to the brewery, and may be re-issued and again removed from the brewery without further stamping, if the beer has not been opened in the meantime:

Provided that—

(a) in the case of bulk beer the stamp on the vessel remains intact when returned to the brewery and continues intact at the time of re-issue; and

(b) in the case of bottled beer, satisfactory evidence of the payment of duty on the original removal of the beer from the brewery is produced.

(2) Any beer returned to the brewery under the last preceding sub-regulation shall, until again removed, be kept in such part of the brewery as an officer requires and separate from the rest of the beer therein.

(3) A separate account of any beer returned and of any beer re-issued under sub-regulation (1) of this regulation shall be kept by the brewer. Daily entries shall be truly made by the brewer in the separate account which shall be verified every month as in the case of a brewer’s diary or, in exceptional circumstances, at such intervals as the Collector approves. The account shall, in respect of the re-issue of any beer, contain all the particulars required to be shown in the brewer’s delivery book as regards beer on its original removal. On re-issue the beer shall be accompanied by a cart-note.

(4) In the brewer’s diary and delivery book no entry shall be made or account taken of beer returned to the brewery under this regulation.

(5) Undelivered beer in loose bottles may also be returned to the brewery under this regulation.

Issue of Beer Duty Stamps to Brewers.

Sec. 26.

16.Brewers must apply for the purchase of stamps on forms supplied by the Collector.

17.The brewer, upon purchase of stamps shall be furnished with a receipt for the amount paid in accordance with Form 6 or otherwise, as the Collector may direct.

18.The brewer shall keep the receipt, and shall produce it upon the request of an officer.

Permits for the Transfer of Beer.

Sec. 29.

19.Permits for the transfer of beer may be issued by the Collector on the application of any brewer who has two breweries, both of which are occupied and carried on by him, or who has an approved delivery store for use in connexion with his brewery.

20.Permits shall be bound up in book form, and each permit shall be attached to a butt. The permit and butt shall be according to Form 7.

21.Permits shall only be used in accordance with sections 30 and 31 of the Beer Excise Act 1901-1923 and shall only be detached from their butts for the purpose of being so used.

22.Before beer is transferred from a brewery under permit the brewer shall write on the permit the date when it was affixed to a vessel or cart-note, and shall enter in the butt the date, the particulars of the vessel, or cart-note to which the permit was affixed, and the quantity of beer to be transferred under the permit.

23.Permits, and the books containing them, shall be the property of the Collector, and when all permits in a book have been issued, or the transfer of beer is discontinued, the book shall be forthwith returned to the Collector.

24.The brewer shall account, to the satisfaction of the Collector, for all permits issued to him.

Samples.

Sec. 57.

25. (1) A sample taken or obtained by an officer under the provisions of section 57 of the Beer Excise Act 1901-1923 shall be dealt with in the following manner:—

(a) the officer taking or obtaining the sample shall, in the presence of the person or the agent or servant of the person from whom the sample is taken or obtained, divide the sample into three equal parts and label or mark and securely seal each part; and

(b) the officer shall hand one part to the owner or his agent or servant, deliver for report another part to the analyst approved by the Collector, and retain the third part for further examination, if necessary.

(2) Delivery of the part to the analyst may be effected personally or by sending the part by registered post addressed to the analyst at his usual address, or in such other manner as the Collector approves.

(3) In the event of any dispute as to the identity of the part received by the analyst the burden of proof shall lie upon the person complaining.

(4) The production of a certificate of analysis of the part purporting to be signed by the analyst shall be sufficient evidence of the identity of the part and of the result of the analysis, without proof of the signature of the person purporting to have signed the certificate.

Declarations by Agents.

26. (1) Forms containing declarations may be signed by a duly authorized agent in cases where the principal is legally incapable of making a declaration.

(2) Any officer may require from any agent the production of his written authority from the principal for whom he claims to act, and in default of the production of such authority may refuse to recognise the agency.

(3) Any declaration made by an agent in pursuance of this regulation shall be held to have been made with the knowledge and consent of the principal, so that in any prosecution in respect of any declaration made by any such agent the principal shall be liable only to the pecuniary punishment provided by the Beer Excise Act 1901-1923 or these Regulations as if such declaration had been made by the principal.

(4) An authority under this regulation may be according to Form 8.

Marking and Labelling of Containers.

Secs.45, 46.

27. (1) No beer shall be removed from a brewery unless the name of the brewer, the place where the beer was made and the word “Australia” are legibly marked on each vessel or case or set forth in the label affixed to each bottle, and, in addition, in the case of bulk beer, a distinctive number is marked on each vessel:

Provided that when beer is brewed in South Australia or Western Australia and the name of the State appears on the vessel, case, or label in full, the word “Australia” need not be added.

(2) All labels for use on bottled beer must be approved by the Collector before being so used.

(3) The use of labels claiming or implying medicinal qualities in beer is not permitted.

28.Upon application by the brewer or exporter, vessels, cases or bottles containing beer for export may be marked with, or the labels thereon may be printed with, a registered serial number in lieu of the name of the brewer as required by sub-regulation (1) of regulation 27 of these Regulations.

Forms.

29.The forms prescribed by or referred to in these regulations are those in the accompanying Schedule.

Repeal.

30. The Beer Excise Regulations 1913 (Statutory Rules 1913, No. 317, as amended by Statutory Rules 1916, No. 185; 1920, No. 40; 1922, No. 29; and 1925, No. 61) are repealed.

SCHEDULE.

______

Regs. Nos. 3, 5. Form 1.

Beer Excise Act 1901-1923.

BREWER’S DIARY.

Daily Entries at Brewery.

____

Date.

Quantities of Material received into the Brewery.

Quantities of Material sold and used.

Estimated quantity in gals. of Beer made.

Beer Bottled.

Quantity of Beer removed in—

Total quantity in gallons of Beer removed in—

Valued of Stamps Purchased.

Value of Stamps Used.

Sugar.

Malt.

Hops.

Other Material.

Sugar.

Malt.

Hops.

Other Material.

Gallons.

Dozen Quarts.

Dozen Pints

Dozen ½-pints.

Gallons.

Hogsheads.

Barrels

Half-Hogsheads.

Kilderkins.

15-gallon kegs.

10-gallon kegs.

9-gallon kegs.

5-gallon kegs.

2-gallon vessels.

Bottles. Dozens.

Vessels.

Bottles.

£ s. d.

£ s. d.

Quarts.

Pints.

Half-pints.

Balances brought forward......................

cwt.

bush.

lb.

cwt.

bush.

lb.

Total...................

Deduct:— From materials the quantities used and sold...................... From beer made the quantities bottled and bulk beer removed............... Bottled beer, the quantity removed............... Stamps, the value used.....................

Deduct:— Bulk beer wasted....... Bottled beer wasted and breakages.............

Balance carried forward

I declare that the foregoing entries relating to the month of One thousand nine hundred and  were made by me, and that they are true in every particular; and further that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom. (Signature of person who made the entries.) Declared before me at  this day of 19 J. P., or Officer.

I declare that to the best of my knowledge and belief the foregoing entries fully set forth all the matters required by law, and that the same is true in the several particulars thereof. (Signature of Brewer.) Declared before me at  this day of  19 J. P., or Officer.

 

SCHEDULE—continued.

_____

Regs. Nos.4, 5. Form 2.

Beer Excise Act 1901-1923.

BREWER’S DELIVERY BOOK

Brewery.

Date.

No. of Vessel.

Person to whom delivered.

Address.

Bulk Beer.

Bottled Beer.

Description of Vessel.

Contents in Gallons.

Hhd.

Brl.

Half-Hhd.

Kil.

Gal. 15.

Gal. 10.

Gal. 9.

Gal. 5.

Gal. 2.

Doz. Quarts.

Doz. Pints.

Doz. Half-pints.

I declare that the foregoing entries relating to the month of One thousand nine hundred and   were made by me, and that they are true in every particular; and further that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom. (Signature of the person who made the entries.) Declared before me at this day of 19 . J.P., or Officer.

I declare to the best of my knowledge and belief that the foregoing entries fully set forth all the matters required by law, and that the same is true in every particular thereof. (Signature of Brewer.) Declared before me at this day of 19 . J.P., or Officer.

SCHEDULE—continued.

_____

Regs. Nos. 6, 7. Form 3.

Beer Excise Act 1901-1923.

BREWER’S MONTHLY ACCOUNT.

For the month of 19

Name of Brewer Place

Materials.

Particulars.	Sugar.						Malt.		Hops.		Other Materials.
cwt.	qrs.	lb.	cwt.	qrs.	lb.	bshs.	bshs.	lb.	lb.	centals.	centals.
Balances on hand on last evening of preceding month...................................................................................................................
Received during the month...................................................................................................................
Deduct—
Used during the month for making beer.........................................................................................................
Sold during the month.........................................................................................................
Balances on hand on the evening of the last day of the month.........................................................................................................

SCHEDULE—continued.

_____

Form 3—continued.

Bulk Beer.

Particulars.	Quantities.
	gallons.	gallons.
Balances on hand on last evening of preceding month................................
Quantity of beer made during the month....................................................
Beer received under permit from my other brewery during the month.........
Deducts—
Beer removed, duty paid, during month.............................................
Beer bottled during the month...........................................................
Beer transferred to any other brewery during the month......................
Beer wasted during the month...........................................................
Balances on hand on the evening of the last day of the month..............

Bottled Beer.

Particulars.	Quantities.
	Dozen Quarts.		Dozen Pints.		Dozen Half-pints.
Balances on hand on last evening of preceding month..................................................................................................
Beer bottled during the month..................................................................................................
Deducts—
Beer removed, duty paid, in bottle during the month..........................................................................................
Waste and breakage in bottled beer during the month..........................................................................................
Balances on hand on the evening of the last day of the month..........................................................................................

SCHEDULE—continued.

_____

Form 3—continued.

DETAILS OF BEER REMOVED AND TRANSFERRED.

Particulars.

In Vessels.

In Bottles.

hhds.

brls.

½-hhds.

kils.

15-gal. kegs.

10-gal. kegs.

9-gal. kegs.

5-gal. kegs.

2-gal. vessels

dozen quarts.

dozen pints.

dozen half-pints.

Removed from the brewery..................................................................... Transferred from the brewery to my other brewery.....................................................................

……..

……..

…….

Total.....................................................................

 

SCHEDULE—continued.

_____

Form 3—continued.

STAMPS.

Particulars.

Value.

£

s.

d.

£

s.

d.

Balances on hand last evening of preceding month....................................................................................................................................................................

Purchased during the month....................................................................................................................................................................

Received as refunds during the month....................................................................................................................................................................

Deduct— Used during the month..............................................................................................................................................................

Balances on hand on the evening of the last day of the month..............................................................................................................................................................

j

DETAILS OF STAMPS ON HAND.

Bulk.

Value.

91s.

61s. 3d.

45s. 6d.

29s. 9d.

26s. 3d.

17s. 6d.

15s. 9d.

8s. 9d.

3s. 6d.

£

s.

d.

Bottled.

700s.

490s.

350s.

280s.

210s.

175s.

140s.

105s.

70s.

42s.

35s.

28s.

21s.

17s. 6d.

14s.

10s. 6d.

7s.

3s. 6d.

Total.........................................................................................................................................................................................

£

I declare the before-mentioned particulars were taken from the books kept as required by the provisions of the Beer Excise Act 1901-1923, at the brewery in street at during the month of 19 , and that such particulars are true, and that no materials other than barley malt and hops were used in the brewing and making of the beer described in this account as brewed from barley malt and hops exclusively, and that after the making of that beer no material other than barley malt and hops was added to it.

Signature of Brewer.

Declared before me at this day of 19

J.P. or Officer.

I certify that the above particulars are correct.

Signature of Officer.

SCHEDULE—continued.

____

Form 4.

Beer Excise Act 1901-1923.

Reg. No. 8.

FORM OF CART-NOTE BOOK.

(In triplicate.)

From Brewery.

[Butt (duplicate of delivery note.)] Date. No. of Vessel. Description of Vessel and Number and Kinds of Bottles. Contents in Gallons. Person to whom Delivered or Sent. Address. Remarks.

_________

Reg. No. 14. Form 5.

Beer Excise Act 1901-1923.

APPLICATION FOR REFUND OF DUTY.

Summary of Quantities of beer unfit for human consumption as a beverage in respect of which a refund of duty is claimed:—

Vessel sent out from Brewery.			Date of Delivery from Brewery.	Date when Returned to the Brewery or Destroyed.	Quantity Returned or Destroyed.	Name of Customer who Received Beer.	Address of Customer.	No. of page in Ledger showing Customer has been credited with Amount of Refund.
Kind.	Number.	Contents, Gallons.

I declare that the above details are true in every particular, that an amount equal to the duty on the quantity of returned or destroyed beer set opposite each customer’s name has been refunded to such customer or will be refunded upon first settlement or part settlement of account by such customer.

Signature of Declarant

Declared at before me this  day of  19 .

J.P. or Officer.

[Refund form on back hereof.]

COMMONWEALTH OF AUSTRALIA.

The Beer Excise Act 1901-1923.

Dr. to

TO REFUND OF DUTY ON SPOILED BEER.

Quantity upon which Refund is Claimed.	Equivalent Value in Stamps.
	Number.	Denomination.	Value.
£	s.	d.
Total:— pounds pence. Signature of Claimant—	shillings £

I certify to the best of my knowledge and belief, after due inquiry, that the foregoing account is true and correct in every particular, and that a refund may be made accordingly to the Declarant in this application.

Approved Signature of Officer.

Collector of Customs for the State of Date / / .

Date / / .

_________________________________________________________________________________

Received on the  19 , from Esquire,

stamps as above to the value of pounds shillings

pence, in full payment of the above account.

Witness to payment and signature

SCHEDULE—continued.

______

Reg. No. 17. Form 6.

Beer Excise Act 1901-1923.

RECEIPT FOR BEER DUTY STAMPS.

Book No. Receipt No. Butt of Receipt for Beer Duty Stamps sold. Place Date Received from the sum of   pounds  shillings and   pence for the undermentioned stamps sold.				Commonwealth of Australia. Book No. Receipt No. Receipt for Beer Duty Stamps sold. Place Date Received from the sum of  pounds shillings and pence for the under mentioned stamps sold.
No. of Stamps sold.	Denomination.	The Consecutive Nos. of the Stamps sold.	Amount.	No. of Stamps sold.	Denomination.	The Consecutive Nos. of the Stamps sold.	Amount.

 

£. s.d. £. s.d.

SCHEDULE—continued.

______

Reg. No. 20. Form 7.

Beer Excise Act 1901-1923

PERMIT FOR THE TRANSFER OF BEER.

Form No.

Commonwealth of Australia.

The Beer Excise Act 1901-1923.

Book No. No.

Butt of Permit to Transfer Beer.

State

Date.

The Permit of which this is the butt, was this day affixed to*

containing   gallons of beer to be transferred from  to

Brewer.

* Kind of vessel or cart-note for bottles.

Form No.

Commonwealth of Australia.

The Beer Excise Act 1901-1923.

Book No. No.

Permit to Transfer Beer.

State.

This permit upon being affixed to a vessel containing beer, or cart-note for bottled beer authorizes the transfer of such beer from  to

Collector.

This permit was affixed this  day of  19 .

Form 8.

Reg. 26. COMMONWEALTH OF AUSTRALIA.

Beer Excise Act 1901-1923.

AUTHORITY TO AGENT TO SIGN DECLARATIONS.

(a) Here insert name of principal.

(b) Here insert name of person authorized,

(c) Here insert “Company,” “Corporation,” or as the case may be.

(a) hereby authorizes (b) (whose signature appears below) to sign as its agent forms containing declarations prescribed by the Beer Excise Regulations made under the Beer Excise Act 1901-1923.

Dated the day of 19

In witness whereof the common seal of the (c) was affixed

hereto in the presence of

To the Collector of Customs at

Signature of person authorized.

BEER EXCISE REGULATIONS.

Subject.	Regulation No.
Account, brewer’s monthly...........................................................................................................................	2, 6, 7
Agent—
Authority to make declarations................................................................................................................	26
Brewer’s..................................................................................................................................................	13
“Australia” to appear on containers...............................................................................................................	27
Beer—
Permits to transfer...................................................................................................................................	19-24
Received by brewer’s agent, record to be kept.......................................................................................	13
Refunds of duty.......................................................................................................................................	14
Returned to brewery................................................................................................................................	15
Books, brewer’s—
Cart-note..................................................................................................................................................	2, 8-11
Delivery book..........................................................................................................................................	2, 4, 5
Delivery store..........................................................................................................................................	12
Diary........................................................................................................................................................	2, 3, 5
Monthly account......................................................................................................................................	2, 6, 7
Verification of entries by declaration......................................................................................................	5, 7
Bottles, labelling of.......................................................................................................................................	27, 28
Cart-note book...............................................................................................................................................	2, 8-11
Cart-notes—
Consecutive numbering...........................................................................................................................	10
Method of dealing with cart-note butts...................................................................................................	11
To be prepared in triplicate......................................................................................................................	11
Cases, marking of..........................................................................................................................................	27, 28
Declarations—
By agents.................................................................................................................................................	26
By brewers..............................................................................................................................................	5, 7
Diary, brewer’s..............................................................................................................................................	2, 3, 5
Delivery store book.......................................................................................................................................	12
Delivery book, brewer’s................................................................................................................................	2, 4, 5
Labels—
Bottled beer to bear labels.......................................................................................................................	27
Collector’s approval necessary................................................................................................................	27
Medicinal claims not allowable thereon..................................................................................................	27
Particulars required thereon.....................................................................................................................	27
Serial number in lieu of brewer’s name..................................................................................................	28
Marking of vessels and cases........................................................................................................................	27
Medicinal claims not allowable on labels......................................................................................................	27
Permits to transfer beer..................................................................................................................................	19-24
Refunds on beer.............................................................................................................................................	14
Samples, how to be dealt with.......................................................................................................................	25
Serial number in lieu of brewer’s name.........................................................................................................	28
Stamps, beer duty—
Application to purchase...........................................................................................................................	16
Receipt for purchase money....................................................................................................................	17, 18
Transfer of beer, permits for..........................................................................................................................	19-24

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.