Beer Excise Regulations

Legislation au C1905L00055 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY rules.

1905. No. 55.

s

REGULATIONS UNDER THE BEER EXCISE ACT 1901.

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, to come into operation on the first day of October, One thousand nine hundred and five.

Dated this 23rd day of August, One thousand nine hundred and five.

NORTHCOTE,

Governor-General.

WILLIAM JOHN LYNE,

By His Excellency’s Command.

 

BEER EXCISE regulations.

———

Return of Beer to Brewery.

1. Beer in any vessel or case which has not been opened since its original removal from a brewery, and on which the stamp remains intact, may be returned to the brewery, and may be re-issued and again removed from the brewery without further stamping if the stamp continues intact at the time of re-issue, and the vessel or case has not been opened in the meantime; provided that:—

(1) All beer returned to the brewery under this regulation shall, until again removed, be kept in such part of the brewery as an officer shall require, and separate from the rest of the beer therein.

(2) A separate account of all beer returned and of all beer re-issued under this regulation shall be kept by the brewer, wherein daily entries shall be truly made, and such account shall be verified every month as in the case of a brewer’s diary, and such account shall, in respect of the re-issue of such beer, contain all the particulars required to be shown in the brewer’s delivery book as regards beer on its original removal.

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

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


Issue of Beer Duty Stamps to Brewers.

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

3. The brewer, upon purchase of stamps, shall be furnished with a receipt for the amount paid in the following form:—

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.

E.  R.

Book No. Receipt No.

Receipt for Beer Duty Stamps sold.

Place

Date

Received from

the sum of  pounds

shillings and pence for the undermentioned 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.

Barley Malt and Hops exclusively.

N.E.I.

Barley Malt and Hops exclusively.

N.E.I.

 

 

 

 

 

 

 

 

 

 

£

s.

 d._____________________________________

£

s.

d.___________________________________

______________________________________

__________________________________

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

Books kept by Brewers.

5. Each cart note in a cart-note book shall bear a consecutive number, and shall be attached to a butt which shall bear the same number.

6. Separate and distinct entries shall be made in the brewer’s diary and brewer’s delivery book so that the accounts therein relating to each kind of beer dutiable under the Tariff, viz., beer brewed from barley malt and hops exclusively and beer n.e.i., shall be kept separate.

7. The forms of brewer’s diary and brewer’s delivery book prescribed by the Regulations in the Schedule to the Beer Excise Act 1901 may still be used, and the entries relating to one kind of beer may be made on one page and the entries relating to the other kind on the opposite page. A distinctive heading should be written over each page to denote the kind of beer to which the entries relate.

Permits for the Transfer of Beer.

8. 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.

9. 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 the form hereto:—

Form No.

Form No.

Commonwealth of Australia.

Commonwealth of Australia.

The Beer Excise Act 1901.

The Beer Excise Act 1901.

E.  R.

Book No. No.

Butt of Permit to Transfer Beer.

Book No No.

State.

Permit to Transfer Beer.

Date.

State.

The Permit of which this is the butt, was this day affixed to*  containing  gallons of beer to be transferred from                            to

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.

Brewer.

This permit was affixed this day

* Kind of vessel or cart note for bottles.

of 19 .

10. Permits shall only be used in accordance with Sections 30 and 31 of the Beer Excise Act 1901, and shall only be detached from their butts for the purpose of being so used.


11. 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.

12. 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.

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

Brewer’s Monthly Account.

14. When beer from malt and hops exclusively and beer from other materials are brewed in the same brewery, or when a brewer transfers beer from one of his breweries to another, the brewer’s monthly account shall be according to the form hereto, and shall contain the particulars hereunder set out, and shall be sent by the brewer to the Collector on or before the seventh day of each month:—

Brewer’s Monthly Account.

For the month of 19

Name of brewer Place

Materials.

Particulars.

Sugar.

Malt.

Hops.

Other Materials.

 

cwt.

qrs.

lbs.

cwt.

qrs.

lbs.

bshs.

bshs.

lbs.

lbs.

centals.

centals.

Balances on hand on last evening of preceding month 

Received during the month.....

 

 

 

 

 

 

 

 

 

 

 

 

Deduct—

Used during the month for making beer brewed from barley malt and hops exclusively 

Used during the month for making beer, n.e.i. 

Sold during the month.......

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

Bulk Beer.

Particulars.

Beer brewed from Barley Malt and Hops exclusively.

Beer, n.e.i.

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

gallons.

gallons.

gallons.

gallons.

Quantity of beer made during the month................................

 

 

 

 

Beer received under permit from my other brewery during the month.............

 

 

 

 

Deduct—

 

 

 

 

Beer removed, duty paid, during the month............................

 

 

 

 

Beer bottled during the month....................................

 

 

 

 

Beer transferred to my 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.

Brewed from Barley Malt and Hops exclusively.

N.E.I.

dozen quarts.

dozen pints.

dozen quarts.

dozen pints.

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

 

 

 

 

 

 

 

 

Beer bottled during the month.......................................

 

 

 

 

 

 

 

 

Deduct—

 

 

 

 

 

 

 

 

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................

 

 

 

 

 

 

 

 

Details of Beer removed and transferred.

Beer brewed from Barley Malt and Hops exclusively.

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.

Removed from the brewery...............................

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

...

...

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

 

 

 

 

 

 

 

 

 

 

 

Beer, n.e.i.

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.

Removed from the brewery...............................

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

...

...

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

 

 

 

 

 

 

 

 

 

 

 

Stamps.

Particulars.

Barley Malt and Hops exclusively.

N.E.I.

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

£

£

s.

d.

£

s.

d.

£

s.

d.

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...........

 

 

 

 

Details of Stamps on Hand.

Barley Malt and Hops exclusively.

Bulk.

Bottled.

Value.

8/4

5/6

4/2

2/10

2/6

1/8

1/6

10d.

4d.

20/-

13/4

10/-

6/8

4/-

3/4

2/8

2/-

1/8

1/4

1/-

8d.

4d.

£.

s.

d.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N.E.I.

Bulk.

Bottled.

12/6

8/3

6/3

4/3

3/9

2/6

2/3

1/3

6d.

30/-

20/-

15/-

10/-

6/-

5/-

4/-

3/-

2/6

2/-

1/6

1/-

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 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.

Declared before me at   this   day of    19 .

Signature of Brewer.

J.P. or Officer.

 

15. The brewer’s monthly account and the particulars therein shall be verified by the declaration set out at the foot of the form.

16. The Regulations of 11th September, 1902, made under the Excise Act 1901, and the Beer Excise Act 1901, are hereby repealed save as to anything lawfully done or as to any right, privilege, obligation, liability, penalty, or forfeiture acquired, accrued or incurred thereunder.

 

By Authority: Robt. S. Brain, Government Printer, Melbourne.

Overview

The Beer Excise Act 1901 was enacted to impose excise duties on beer and regulate its production and distribution in Australia. This legislation was introduced to address the need for a systematic approach to tax collection and the prevention of illicit beer production. The Act was passed by the Parliament of Australia, reflecting the policy objective of ensuring that excise duties on beer were effectively collected while maintaining controls on its production and distribution. The statutory rules of 1905, made under the authority of the Act, provide detailed regulations concerning the procedures for the stamping and transfer of beer, record-keeping requirements for brewers, and the issuance of permits for the transfer of beer between breweries. These regulations aim to enforce compliance with the excise duties imposed by the Act, ensuring that all beer produced is appropriately taxed and accounted for.

Scope and Application

The Statutory Rules 1905 No. 55, made under the Beer Excise Act 1901, govern the administration of excise duty on beer in Australia. These regulations apply to brewers who are required to comply with various provisions concerning the stamping, transfer, and accounting of beer. The regulations pertain specifically to the issuance and management of beer excise stamps, the conditions under which undelivered beer can be returned to a brewery, and the maintenance of detailed records by brewers. The geographic reach of these regulations is national, applying throughout the Commonwealth of Australia. The Act and its subordinate regulations provide a framework for ensuring that excise duties on beer are properly collected and accounted for, while also allowing for the return of unopened, properly stamped beer to the brewery for re-issuance. The regulations do not specify any exclusions or exemptions from their application but do outline specific procedures and record-keeping requirements for brewers to follow. These regulations extend the application of the Beer Excise Act 1901 by detailing the administrative processes that must be followed by brewers. They stipulate that brewers must apply for beer duty stamps on forms supplied by the Collector, keep detailed records of all beer transactions, and submit monthly accounts to the Collector. The regulations also detail the format and content of the brewer's diary, delivery book, and monthly account, ensuring that all necessary information is captured accurately. Any permits for the transfer of beer must be used in accordance with the Act and must be accounted for by the brewer. The regulations are designed to provide a comprehensive system for the administration of excise duty on beer, ensuring compliance and the proper collection of duties.

Key Provisions

The statutory rules establish detailed provisions for the administration of beer excise duties under the Beer Excise Act 1901. Key sections include regulations about the return of unopened beer to the brewery (Section 1), the process of issuing beer duty stamps to brewers (Section 2), and the requirements for the books and records brewers must keep (Sections 5-7). These sections collectively ensure that brewers can manage their excise duties efficiently while maintaining proper records of their beer production and movement. Brewers have specific obligations under these regulations, such as applying for beer duty stamps on prescribed forms (Section 2) and keeping detailed records of all beer returned to the brewery, re-issued beer, and the use of stamps (Sections 1 and 4-7). Brewers must also maintain separate accounts for different types of beer and ensure these records are verified monthly (Section 5). Additionally, brewers must keep a separate account for any beer returned and re-issued, detailing all necessary particulars as required in the brewer's delivery book (Section 1). Failure to comply with these regulations can lead to various consequences. While the specific offences and penalties are not detailed in the provided excerpt, it is clear that any breach of these regulations could result in civil or criminal consequences. The regulations impose strict record-keeping and reporting requirements, and non-compliance could lead to penalties under the Beer Excise Act 1901 or other relevant legislation. The precise penalties would depend on the nature and severity of the breach, but they could include fines or other sanctions as prescribed by law.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.