Beer Excise Regulations (Amendment)

Overview

The Statutory Rules 1946 No. 137, known as the Beer Excise Regulations, were enacted in 1946 under the authority of the Governor-General in Council to amend the Beer Excise Regulations 1901-1928. This legislative instrument was introduced to address the need for updated regulatory measures governing the excise on beer, particularly in relation to the labelling and branding requirements for beer containers removed from breweries. The enactment body was the Federal Executive Council, acting with the advice of the Minister of State for Trade and Customs. The policy objective, as stated in the regulations, is to ensure that the containers of beer leaving a brewery are properly identified and comply with the specified labelling standards, facilitating traceability and regulatory compliance for both domestic and export markets.

Scope and Application

The Beer Excise Regulations, as amended by Statutory Rules 1946, No. 137, apply to all vessels, cases, and bottles of beer manufactured or produced within the Commonwealth of Australia and subsequently removed from a brewery. These regulations mandate the clear branding or labelling of such containers with specific information, including the name of the brewer or brewery, the location where the beer was brewed, and the word ‘Australia’. In cases where the beer is intended for export, additional requirements apply, such as the inclusion of a registered serial number allotted by the Collector, the State number, and the word ‘Australia’. Furthermore, for bulk beer, a distinctive number must be marked on each vessel. The regulations ensure compliance with the Beer Excise Act 1901-1928 by prescribing detailed labelling standards, which are essential for the regulation and taxation of beer within the Commonwealth. The amendments, effective from August 21, 1946, replace previous labelling requirements and specify the format in which serial and State numbers must be presented, thereby ensuring clarity and uniformity in the labelling of beer products.

Key Provisions

The main operative sections of this Statutory Instrument (Statutory Rules 1946, No. 137) amend the Beer Excise Regulations by introducing new requirements for the labelling of beer vessels, cases, and bottles. Regulation 27(1) mandates that any beer vessel or case removed from a brewery must have its name, the place of manufacture, and the word "Australia" legibly branded or painted on it, while each bottle must bear a label with the same information. Additionally, if the beer is intended for export, a registered serial number allotted by the Collector and the State number must also be included on the label, with both numbers enclosed in a circle or triangle and the serial number placed above the State number. For bulk beer, a distinctive number must be marked on each vessel. Regulation 28 is repealed, removing previous requirements that may have been superseded by these new provisions. The obligations imposed by these regulations require brewers to ensure that all beer containers leaving their premises comply with the new labelling requirements. This includes clearly branding or painting the necessary information on each vessel and case and affixing the correct labels to every bottle. For exported beer, an additional step of including a registered serial number and State number in the specified format is mandated. These obligations are designed to maintain transparency and traceability in the beer production and distribution process. Failure to comply with these regulations may result in legal consequences. While the Statutory Instrument does not explicitly outline the penalties for non-compliance, under the Beer Excise Act 1901-1928, breaches of regulations could potentially lead to fines or other sanctions. The exact penalties would depend on the specific nature of the breach and the provisions of the Act, but the intent is to enforce adherence to the labelling requirements to ensure proper excise duty collection and regulatory oversight.