Beer Excise Act 1928

Overview

The Beer Excise Act 1928 was enacted to amend the Beer Excise Act 1901-1923, addressing the need to update the definitions and provisions concerning the sizes of vessels used in the beer industry. This Act was assented to on 25th September, 1928, by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary objective of this legislation was to clarify and expand the definitions of beer vessel sizes to include quarter-pint bottles, thereby providing a more comprehensive regulatory framework for the beer industry. The amendments introduced in this Act reflect a policy intent to ensure that the beer excise laws remain relevant and adequately cover the evolving practices in beer packaging and distribution within Australia.

Scope and Application

The Beer Excise Act 1928 amends the Beer Excise Act 1901-1923 and applies to the Commonwealth of Australia, imposing excise duties on the production, sale, and consumption of beer within the jurisdiction. This legislation applies to all entities involved in the beer industry, including breweries, wholesalers, and retailers, and encompasses the conduct and transactions related to the sale and distribution of beer. The amendments specifically address the definition of beer measurement units to include quarter-pints, thus extending the scope of the Act to these additional vessel sizes. The Act does not explicitly state any exclusions, exemptions, or thresholds, implying that all entities within its purview are subject to the provisions of the Act. Subordinate instruments may further define or extend the application of this Act, providing additional clarity or rules regarding specific aspects of beer excise.

Key Provisions

The Beer Excise Act 1928 amends the Beer Excise Act 1901-1923 (referred to as the Principal Act) by updating certain definitions and provisions concerning the size of vessels used in the beer industry. One of the primary amendments is found in section 2, which revises the definition of "Quarts, pints or half-pints" to include "quarter-pints" and bottles reputed to contain these measurements (section 2). This adjustment ensures that the legal framework accommodates various packaging sizes currently in use. Furthermore, section 3 modifies section forty-four of the Principal Act to include "quarter-pints" in the list of permissible vessel sizes (section 3). The Beer Excise Act 1928 imposes specific obligations on parties involved in the beer industry. Primarily, it mandates that any vessels used for measuring or packaging beer must comply with the newly defined sizes (section 2). Brewers, bottlers, and other entities involved in the beer supply chain must ensure that their packaging adheres to these specifications. This requirement helps maintain consistency and compliance with excise regulations. The Act also outlines the potential consequences for non-compliance with its provisions. While specific penalties are not detailed within the provided excerpt, under the general principles of Australian law, breaches of excise acts can lead to civil and criminal penalties. These may include fines, imprisonment, or both, depending on the severity and intent of the violation. The precise penalties would typically be outlined in other sections of the Act or related legislation. The Act aims to enforce compliance through these deterrents, ensuring that the beer industry adheres to the stipulated excise requirements.