STATUTORY RULES.
1909. No. 125.
PROVISIONAL REGULATION 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 certify that, on account of urgency, the following Regulation under the Beer Excise Act 1901 should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.
Dated this 26th day of October, One thousand nine hundred and nine.
DUDLEY,
Governor-General.
By His Excellency’s Command,
R. W. BEST,
Minister of State for Trade and Customs.
The Beer Excise Regulations (Statutory Rules 1905, No. 55) are amended by inserting therein after Regulation 15 the following Regulation:—
Record to be kept by Brewers’ Agents.
15a. (1). Where beer is received by a Brewer’s Agent for distribution or sale in bulk, the agent shall keep a record showing as regards each vessel or case received the number and description of the vessel or case, the quantity of beer contained therein, the date of its receipt, the name and address of the person to whom it is delivered, and the date of delivery.
(2). The agent shall, when requested by an officer to do so at any reasonable time, produce the record kept by him to the officer, and shall permit the officer to inspect it and to take a copy of or extract from it.
Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.
C. 13840.—Price 3d.
Overview
The Provisional Regulation under the Beer Excise Act 1901, issued in 1909, was enacted to address the need for more stringent record-keeping requirements for brewers' agents. This regulation, introduced by the Governor-General in Council, was necessitated by the urgency to ensure better oversight and accountability in the beer distribution process. The policy objective is to mandate brewers' agents to meticulously document and maintain records of beer received for distribution or sale in bulk, including details such as vessel or case identification, quantities, dates, and delivery information. This regulation was swiftly implemented to correct deficiencies in the existing regulatory framework and ensure compliance by requiring agents to make these records available for inspection by authorised officers.
Scope and Application
The Provisional Regulation under the Beer Excise Act 1901, as outlined in Statutory Rules 1909, No. 125, mandates that Brewers’ Agents must maintain detailed records when handling beer for distribution or sale in bulk. This requirement applies to any vessel or case of beer received by these agents, necessitating documentation of the vessel or case number and description, the quantity of beer, the date of receipt, the identity and address of the recipient, and the date of delivery. These records must be made available to authorised officers upon request for inspection and copying. The scope of this regulation is limited to the activities of Brewers’ Agents within the Commonwealth of Australia, reinforcing compliance and oversight in the beer distribution and sale industry. The regulation underscores the importance of meticulous record-keeping to ensure transparency and accountability in the handling of beer, contributing to the enforcement of excise duties and regulations.
Key Provisions
The main operative sections of this Provisional Regulation under the Beer Excise Act 1901 focus on record-keeping requirements for Brewers’ Agents. Specifically, Regulation 15a(1) mandates that Brewers’ Agents must maintain detailed records for each vessel or case of beer received for distribution or sale in bulk. These records must include the number and description of the vessel or case, the quantity of beer contained, the date of receipt, the name and address of the recipient, and the date of delivery. Regulation 15a(2) further requires these agents to produce these records upon request by an officer, allowing the officer to inspect and take copies or extracts as needed.
The obligations imposed by this Regulation on Brewers’ Agents are primarily administrative in nature. They must ensure that all relevant information is accurately recorded and made available to authorised officers when required. This includes maintaining a systematic and up-to-date record that captures all necessary details regarding the beer transactions they handle. The necessity to permit officers to inspect these records and take copies underscores the importance of transparency and compliance in the distribution process.
Breach of these record-keeping and disclosure obligations could lead to various consequences. While the specific penalties are not detailed in the Regulation itself, under the broader framework of the Beer Excise Act 1901, non-compliance could result in penalties. These could include fines, legal action, or other administrative sanctions. The exact penalties would depend on the nature and severity of the breach, as well as any additional provisions outlined in the broader legislative context.