STATUTORY RULES.
1922. No. 29.
REGULATIONS UNDER THE BEER EXCISE ACT 1901-1918.
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 1901-1918, to come into operation forthwith.
Dated this twenty-second day of February, 1922.
FORSTER,
Governor-General.
By His Excellency’s Command,
ARTHUR S. RODGERS,
Minister of State for Trade and Customs.
Amendment of Beer Excise Regulations 1913.
(Statutory Rules 1913, No. 317, as amended to this date.)
1. After regulation 26a of the Beer Excise Regulations 1913, the following regulation is inserted:—
Declarations by Agents.
“26b. (1) Forms containing declarations may be signed by a duly authorized agent in cases where the principal is legally incapable of making a declaration.
(2) Any officer may require from any agent the production of his written authority from the principal for whom he claims to act, and in default of the production of such authority may refuse to recognise the agency.
(3) Any declaration made by an agent in pursuance of this regulation shall be held to have been made with the knowledge and consent of the principal, so that in any prosecution in respect of any declaration made by any such agent the principal shall be liable only to the pecuniary punishment provided by the Act or these Regulations as if such declaration had been made by the principal.’’
2. The Schedule to the Beer Excise Regulations is amended by adding, at the end thereof, the following Form:—
“Form 8.
Regulation 26b, Commonwealth of Australia—The Beer Excise Act 1901-1918.
Authority to Agent to Sign Declarations.
(a) Here insert name of principal.
(b) Here insert name of person authorized.
(a) hereby authorizes (b)
(whose signature appears below) to sign as its agent forms containing declarations prescribed by the Beer Excise Regulations 1913 (Statutory Rules 1913, No. 317, as amended to this date) made under the Beer Excise Act 1901-1918.
Dated the day of , 19 .
(c) Here insert “Company,” “Corporation,” or as the case may be.
In witness whereof the Common Seal of the (c) was affixed hereto in the presence of
To the Collector of Customs at
Signature of person authorized.”
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
Overview
The Beer Excise Act 1901-1918 was enacted to regulate the excise on beer in Australia, addressing the need for a structured and enforceable framework governing beer production, distribution, and taxation. The Act was introduced by the Parliament of Australia to ensure the proper collection of excise duties on beer and to maintain control over the industry during that period. The Regulations under the Beer Excise Act 1922 aim to further refine the administrative processes by allowing duly authorised agents to sign declarations on behalf of principals who are legally incapable of doing so themselves. This policy objective ensures the continuity of compliance and enforcement mechanisms within the beer industry while providing flexibility to accommodate the practicalities of business operations.
Scope and Application
The Beer Excise Regulations 1922, made under the Beer Excise Act 1901-1918, primarily apply to the entities and individuals involved in the manufacture, importation, and distribution of beer within the Commonwealth of Australia. These regulations specifically address the requirements for agents who may need to sign declarations on behalf of principals who are legally incapable of doing so themselves. The regulations detail the circumstances under which an agent can sign forms containing declarations and stipulate that any such declaration is to be considered as made with the principal’s knowledge and consent. This means that in any prosecution arising from declarations made by an agent, the principal is liable for the penalties as if they had made the declaration themselves. The amendments extend the scope of the existing Beer Excise Regulations 1913 to include provisions for authorised agents, enhancing the administrative flexibility for those involved in the beer industry.
Key Provisions
The primary operative sections of these Regulations are those that introduce and govern the process by which declarations under the Beer Excise Act 1901-1918 can be made by authorised agents on behalf of principals who are legally incapable of doing so themselves. Regulation 26b(1) permits the use of an authorised agent to sign declaration forms when the principal is unable to do so, while 26b(2) mandates that any officer has the right to demand proof of the agent's authority, and can refuse to recognise the agency if such proof is not provided. Regulation 26b(3) clarifies that any declaration made by an agent under this authority is considered to have the knowledge and consent of the principal, thereby holding the principal liable for any breaches that the declaration may incur.
These Regulations impose specific obligations on both principals and their authorised agents. Principals must ensure that any agent signing declarations on their behalf is duly authorised, and must provide written authority as specified in the newly added Form 8. This form must be completed and signed by the principal, and the authorised person must sign it in the presence of a witness. Agents, on the other hand, must be able to produce this written authority when required by an officer and must adhere to the conditions outlined in the Regulations to ensure the validity of their declarations.
Violations of these Regulations can lead to significant legal consequences. For instance, if an agent signs a declaration without proper authorisation or if the principal fails to provide such authorisation, the officer may refuse to recognise the declaration. Moreover, if the declaration contains false or misleading information, it can lead to prosecution. The principal will be liable for any penalties under the Beer Excise Act 1901-1918 or these Regulations as if the declaration had been made by the principal themselves. The precise nature of the penalties would depend on the specific breach of the Act or Regulations, but they can include pecuniary punishments as stipulated in the relevant legislation.