Beer Excise Regulations (Amendment)

Overview

The Statutory Rules 1929, No. 119, are Regulations under the Beer Excise Act 1901-1928, introduced to amend the Beer Excise Regulations. Enacted by the Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, these Regulations were made to update the administrative forms associated with the collection of beer excise duties. This amendment specifically addresses the need to account for newly introduced bottle sizes, namely the dozen quarter-pints, by incorporating additional columns in the relevant forms. The objective of these amendments is to ensure that the excise regulations remain comprehensive and up-to-date, reflecting changes in the beer industry's packaging practices.

Scope and Application

The Second Amendment to the Beer Excise Regulations made under the Beer Excise Act 1901-1928 applies to all entities engaged in the bottling and removal of beer within the Commonwealth of Australia. These entities include breweries, bottlers, and other entities involved in the distribution of bottled beer. The Regulations are intended to update the forms used in the reporting and recording of quantities of bottled beer, specifically to include measurements in quarter-pints in addition to the existing half-pint measurements. The scope of the Regulations extends to the entirety of Australia, ensuring uniform application across all states and territories. There are no stated exclusions or exemptions within these Regulations, and they do not introduce any new thresholds. The Regulations themselves are subject to further amendment through subordinate instruments, as necessary, to keep pace with changes in industry practices or to address any identified shortcomings in the regulatory framework.

Key Provisions

The Beer Excise Regulations (Second Amendment) of 1929 introduce specific modifications to the existing Beer Excise Regulations under the Beer Excise Act 1901-1928. These amendments, which came into effect immediately upon their issuance, primarily concern the adjustment of the forms used to record and report on bottled beer. Specifically, section 1 amends Form 1 in the schedule by inserting a new column for "Dozen ¼-pints" under the heading "Beer Bottled" and a new column for "Quarter-pints" under the heading "Quantity of Beer removed in—Bottles Dozens." Section 2 makes a corresponding amendment to Form 2 by inserting a new column for "Quarter-pints" under the heading "Bottled Beer." Section 3 further adjusts Form 3 by adding new columns for "Dozen Quarter-pints" under the headings "Quantities" and "In Bottles." These amendments impose specific obligations on the parties subject to the Beer Excise Regulations. Manufacturers, distributors, and other entities involved in the production and distribution of bottled beer must now report quantities of beer bottled and removed in terms of both ½-pints and ¼-pints. This includes updating their records and documentation to reflect these new requirements. The changes are designed to ensure that all beer excise duties are accurately calculated based on the most precise measurements of the beer produced and distributed. Failure to comply with the new requirements set out in these regulations may result in significant legal consequences. While the specific penalties for non-compliance are not detailed in the text, under the Beer Excise Act, breaches of excise regulations can typically lead to penalties that may include fines or imprisonment, depending on the severity and intent of the violation. The precise penalties would be determined by the courts, taking into account the specific circumstances of each case. The amendments ensure that all relevant parties are aware of their obligations and the potential consequences of failing to meet them.