Beer Excise Regulations (Amendment)

STATUTORY RULES.

1948. No . .

REGULATIONS UNDER THE BEER EXCISE ACT 1901-1947.*

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 1901-1947.

Dated this fourth

day of August , 1948.

W J.McKELL

Governor-General.

By His Excellency’s Command,

(sgd.) BEN COURTICE

Minister of State for Trade and Customs.

AMENDMENTS OF THE BEER EXCISE REGULATIONS. †

1. After regulation 34 of the Beer Excise Regulations the following regulations are inserted: ─

" Removal of Beer before Payment of Duty.

" 35. Before beer which is to be exported or is not dutiable is removed from a brewery or delivery store, an entry shall be made and passed authorizing the removal of the beer.

" Security for Removal.

" 36. Before an entry i3 passed authorizing the removal, from a brewery or delivery store, of beer which is to be exported, the brewer shall give security, to the satisfaction of the Collector, in accordance with Form 9.

" Entries.

" 37. For the purposes of regulation 35 of these Regulations entries and dispatch notes shall be in accordance with the forms prescribed in regulation 204 of the Excise Regulations 1925.

" Conveyance in Licensed Carriages.

" 38. Where beer is removed from a brewery or delivery store without payment of duty for the purpose of exportation it shall be conveyed only in carriages, boats or lighters licensed under the Customs Act 1901-1947.".

2. The Schedule to the Beer Excise Regulations is amended ─

(a) by omitting from Form 1 the words " Signature of person who made the entries " and inserting in their stead the words " Signature of person responsible for the entries ";

(b) by omitting from Form 2 the words " by me " and inserting in their stead the words " at my direction";

(c) by omitting from that Form the words " Signature of the person who made the entries " and inserting in their stead the words " Signature of person responsible for the entries '';

* Notified in the Commonwealth Gazette on  1948.

† Statutory Rules 1926, No. 184, as amended by Statutory Rules 1927, No. 18 ;  1929, No. 119 ; 1936, No, 61 ; 1942, Nos. 338 and 445 ; 1943, No. 228 ; and 1946, No. 137.

3018.─ PRICE 3D.  15/2.7.1948

(d) by omitting Form 3 and inserting in its stead the following Form:─

" FORM 3.

Regulations Nos. 6 and 7. State of

commonwealth of Australia.

The Beer Excise Act 1901-1947.

BREWER’S MONTHLY ACCOUNT.

For The Month 19       .

Name of Brewer Place

Materials.

FORM 3—continued.

Bulk and Bottled Beer.

FORM 3─ continued.

Details of Beer Removed, Transferred and Consumed on the Premises.

Beer Duty Stamps.

FORM 3–continued.

Details of Stamps on Hand.

I, declare the before-mentioned particulars were taken from the books kept as required by the provisions of the Beer Excise Act 1901-1947 at the              brewery in                  street,                             at                , during the month of                             19    , and that such particulars are true.

Declared before me at

this day of

19 Signature of Brewer

J.P. or Officer.

I certify that the particulars shown in this account have been compared with the Brewer's Diary and found to be in agreement therewith.

Signature of Officer.";

(e) by omitting from Form 4 the column headed " Contents in Gallons." ; and

(f) by adding at the end thereof the following Form :─

" FORM 9.

Reg. 36.

commonwealth of Australia.

Beer Excise Act 1901-1947.

SECURITY TO THE CUSTOMS.

Removal of Beer.

By this security the subscribers are, pursuant to the Beer Excise Act 1901-1947, bound to the Customs of the Commonwealth of Australia, in the sum of              subject only to this condition that if                  of                                                                                                              makes an entry for the removal to an approved place for exportation or for exportation of beer subject to the control of the Customs and all such beer is dealt with in accordance with the entry made therefore and with the said Act and any amendment thereof to the satisfaction of the Collector of Customs for the State of              and all beer is at all times safely and securely kept until removed or exported in accordance w1th the entry made then this security shall be thereby discharged.

Dated at the day of 19        .

NOTE.─ If liability is not intended to be joint and several and for the full amount, state what is intended, as, for example, thus─' The liability of the subscribers is joint only ' or ' The liability of (mention subscriber) is limited (here state amount of limit or mode of ascertaining limit) ' " .

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By Authority: L. F. JOHNSTON, Commonwealth Government Printer, Canberra.