BEER EXCISE.
No. 23 of 1912.
An Act to amend the Beer Excise Act 1901.
[Assented to 24th December, 1912.]
BE it enacted by the King’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 1912.
(2.) The Beer Excise Act 1901, as amended by this Act, may be cited as the Beer Excise Act 1901–1912.
Amendment of s. 5 of Principal Act.
2. Section five of the Beer Excise Act 1901 is amended—
(a) by omitting the definition of Quarts and Pints and inserting in its stead the following definition—
“ ‘Quarts, pints, or half-pints’ means quart, pint, or half-pint bottles, and includes bottles reputed to contain quarts, pints, or half-pints”; and
(b) by adding to the definition of the word “vessels” the words “vessels of prescribed sizes, but having a capacity greater than that of hogshead.”
3. Section twenty-seven of the Beer Excise Act 1901 is repealed, and the following section inserted in its stead:—
Dutiable contents of vessels.
“27.—(1.) The dutiable contents of the following vessels shall be taken to be as follows:—
Hogsheads—Fifty-two gallons.
Barrels—Thirty-five gallons.
Half-hogsheads—Twenty-six gallons.
Kilderkins—Seventeen gallons.
“(2.) In the case of other vessels and of bottles, the dutiable contents shall be taken to be the full holding capacity of the vessels or bottles, but where the reputed contents of any vessel or bottle are more than the actual contents the reputed contents shall be taken to be the dutiable contents unless some other intention appears from the Act imposing the duty.”
Amendment of s. 44.
4. Section forty-four of the Beer Excise Act 1901 is amended by omitting the words “quarts or pints” and inserting in their stead the words “quarts, pints, or half-pints”.
Overview
The Beer Excise Act 1912, enacted by the Australian Parliament, serves to amend the Beer Excise Act 1901, addressing the need to update and refine the definitions and duties associated with various beer containers. This Act was introduced to rectify discrepancies in the original Act, ensuring that the definitions of beer containers such as quarts, pints, and half-pints are clearly outlined and the dutiable contents of various vessels are accurately specified. By amending the definitions and clarifying the dutiable contents, the Beer Excise Act 1912 aims to enhance the administration and enforcement of excise duties on beer, ensuring consistency and fairness in the taxation of beer containers across the Commonwealth.
Scope and Application
The Beer Excise Act 1912, which amends the Beer Excise Act 1901, applies to all persons and entities involved in the manufacture, sale, and distribution of beer within the Commonwealth of Australia. This includes brewers, bottlers, and retailers who are subject to excise duties on beer. The Act specifies the dutiable contents of various vessels used to contain beer, including hogsheads, barrels, half-hogsheads, and kilderkins, as well as bottles of prescribed sizes. The Act also redefines the terms "quarts, pints, or half-pints" to include bottles reputed to contain these measurements and adds vessels of prescribed sizes with a capacity greater than that of a hogshead. Additionally, the Act modifies the definition of "vessels" to include these prescribed sizes. The geographic reach of the Act is national, applying across all states and territories of Australia. There are no stated exclusions, exemptions, or thresholds in the Act, but it does allow for the imposition of excise duties based on the defined dutiable contents of beer vessels and bottles. The Act also provides for the repeal and replacement of certain sections, including the revision of the dutiable contents of vessels and the adjustment of terms within the legislation.
Key Provisions
The Beer Excise Act 1912, as amended, primarily revises the definitions and provisions concerning the measurement and taxation of beer contents. Section 2 of the Act redefines terms such as "quarts, pints, or half-pints" to include bottles that are reputed to contain these quantities, and expands the definition of "vessels" to include those of prescribed sizes greater than a hogshead. The dutiable contents of various beer vessels are specified in Section 27, with particular attention given to the capacities of hogsheads, barrels, half-hogsheads, and kilderkins. The Act also adjusts Section 44 to incorporate the revised terms for quarts, pints, and half-pints.
Under this Act, entities involved in the production, storage, or transportation of beer must adhere to the specified definitions and capacities to ensure compliance with excise duties. Manufacturers and distributors must accurately measure and declare the contents of their beer vessels to avoid discrepancies in tax liabilities. The Act imposes a duty on beer contents based on the defined measurements, and failure to comply with these definitions and measurements can result in legal consequences.
Violations of the Beer Excise Act 1912 may lead to penalties for the parties involved. Section 44 outlines the potential for fines or other civil penalties for non-compliance with the specified measurements and definitions. Although the exact penalties are not detailed in the provided text, it is customary for such breaches to attract fines that could be substantial, commensurate with the severity and intent of the non-compliance. Additionally, persistent or egregious violations might result in more severe penalties, including potential criminal charges if the breaches are found to be wilful or part of a larger scheme to evade duties.