{"id":"C1905L00055","name":"Beer Excise Regulations","slug":"beer-excise-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"55 of 1905","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":20000,"registerId":"commonwealth-C1905L00055-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Return of Beer to Brewery","content":"1. Beer in any vessel or case which has not been opened since its original removal from a brewery, and on which the stamp remains intact, may be returned to the brewery, and may be re-issued and again removed from the brewery without further stamping if the stamp continues intact at the time of re-issue, and the vessel or case has not been opened in the meantime; provided that:—\n\n(1) All beer returned to the brewery under this regulation shall, until again removed, be kept in such part of the brewery as an officer shall require, and separate from the rest of the beer therein.\n\n(2) A separate account of all beer returned and of all beer re-issued under this regulation shall be kept by the brewer, wherein daily entries shall be truly made, and such account shall be verified every month as in the case of a brewer’s diary, and such account shall, in respect of the re-issue of such beer, contain all the particulars required to be shown in the brewer’s delivery book as regards beer on its original removal.\n\n(3) In the brewer’s diary and delivery book no entry shall be made or account taken of beer returned to the brewery under these regulations.\n\nUndelivered beer in loose bottles may also be returned to the brewery under this regulation.\n\n \n\nIssue of Beer Duty Stamps to Brewers.\n\n","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Issue of Beer Duty Stamps to Brewers","content":"2. Brewers must apply for the purchase of stamps on forms supplied by the Collector.\n\n","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":null,"content":"3. The brewer, upon purchase of stamps, shall be furnished with a receipt for the amount paid in the following form:—\n\n```html\n

Book No. Receipt No

Butt of Receipt for Beer Duty Stamps sold.

Place

Date

Received from

the sum of pounds

shillings and pence for the undermentioned stamps sold.

Commonwealth of Australia.

E. \"Commonwealth R.

Book No. Receipt No.

Receipt for Beer Duty Stamps sold.

Place

Date

Received from

the sum of pounds

shillings and pence for the undermentioned stamps sold.

No. of Stamps sold.

Denomination.

The Consecutive Nos. of the Stamps sold.

Amount.

No. of Stamps sold.

Denomination.

The Consecutive Nos. of the Stamps sold.

Amount.

Barley Malt and Hops exclusively.

N.E.I.

Barley Malt and Hops exclusively.

N.E.I.

\n```\n\n```html\n

£

s.

d._____________________________________

£

s.

d.___________________________________

______________________________________

__________________________________

\n```\n\n","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":null,"content":"4. The brewer shall keep the receipt, and shall produce it upon the request of an officer.\n\nBooks kept by Brewers.\n\n","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Books kept by Brewers","content":"5. Each cart note in a cart-note book shall bear a consecutive number, and shall be attached to a butt which shall bear the same number.\n\n","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":null,"content":"6. Separate and distinct entries shall be made in the brewer’s diary and brewer’s delivery book so that the accounts therein relating to each kind of beer dutiable under the Tariff, viz., beer brewed from barley malt and hops exclusively and beer n.e.i., shall be kept separate.\n\n","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":null,"content":"7. The forms of brewer’s diary and brewer’s delivery book prescribed by the Regulations in the Schedule to the Beer Excise Act 1901 may still be used, and the entries relating to one kind of beer may be made on one page and the entries relating to the other kind on the opposite page. A distinctive heading should be written over each page to denote the kind of beer to which the entries relate.\n\nPermits for the Transfer of Beer.\n\n","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Permits for the Transfer of Beer","content":"8. Permits for the transfer of beer may be issued by the Collector on the application of any brewer who has two breweries, both of which are occupied and carried on by him, or who has an approved delivery store for use in connexion with his brewery.\n\n","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":null,"content":"9. Permits shall be bound up in book form, and each permit shall be attached to a butt. The permit and butt shall be according to the form hereto:—\n\n```html\n

Form No.

Form No.

Commonwealth of Australia.

Commonwealth of Australia.

The Beer Excise Act 1901.

The Beer Excise Act 1901.

E. \"Commonwealth R.

Book No. No.

Butt of Permit to Transfer Beer.

Book No No.

State.

Permit to Transfer Beer.

Date.

State.

The Permit of which this is the butt, was this day affixed to* containing gallons of beer to be transferred from to

This permit upon being affixed to a vessel containing beer, or cart note for bottled beer, authorizes the transfer of such beer from to

Collector.

Brewer.

This permit was affixed this day

* Kind of vessel or cart note for bottles.

of 19 .

\n```\n\n","sortOrder":8},{"sectionNumber":"10","sectionType":"section","heading":null,"content":"10. Permits shall only be used in accordance with Sections 30 and 31 of the Beer Excise Act 1901, and shall only be detached from their butts for the purpose of being so used.\n\n \n\n","sortOrder":9},{"sectionNumber":"11","sectionType":"section","heading":null,"content":"11. Before beer is transferred from a brewery under permit the brewer shall write on the permit the date when it was affixed to a vessel or cart note, and shall enter in the butt the date, the particulars of the vessel, or cart note to which the permit was affixed, and the quantity of beer to be transferred under the permit.\n\n","sortOrder":10},{"sectionNumber":"12","sectionType":"section","heading":null,"content":"12. Permits, and the books containing them, shall be the property of the Collector, and when all permits in a book have been issued, or the transfer of beer is discontinued, the book shall be forthwith returned to the Collector.\n\n","sortOrder":11},{"sectionNumber":"13","sectionType":"section","heading":null,"content":"13. The brewer shall account, to the satisfaction of the Collector, for all permits issued to him.\n\nBrewer’s Monthly Account.\n\n","sortOrder":12},{"sectionNumber":"14","sectionType":"section","heading":"Brewer’s Monthly Account","content":"14. When beer from malt and hops exclusively and beer from other materials are brewed in the same brewery, or when a brewer transfers beer from one of his breweries to another, the brewer’s monthly account shall be according to the form hereto, and shall contain the particulars hereunder set out, and shall be sent by the brewer to the Collector on or before the seventh day of each month:—\n\nBrewer’s Monthly Account.\n\nFor the month of 19\n\nName of brewer Place\n\nMaterials.\n\n```html\n

Particulars.

Sugar.

Malt.

Hops.

Other Materials.

cwt.

qrs.

lbs.

cwt.

qrs.

lbs.

bshs.

bshs.

lbs.

lbs.

centals.

centals.

Balances on hand on last evening of preceding month

Received during the month.....

Deduct—

Used during the month for making beer brewed from barley malt and hops exclusively

Used during the month for making beer, n.e.i.

Sold during the month.......

Balances on hand on the evening of the last day of the month

\n```\n\nBulk Beer.\n\n```html\n

Particulars.

Beer brewed from Barley Malt and Hops exclusively.

Beer, n.e.i.

Balances on hand on last evening of preceding month.......................

gallons.

gallons.

gallons.

gallons.

Quantity of beer made during the month................................

Beer received under permit from my other brewery during the month.............

Deduct—

Beer removed, duty paid, during the month............................

Beer bottled during the month....................................

Beer transferred to my other brewery during the month....................

Beer wasted during the month....................................

Balances on hand on the evening of the last day of the month................

\n```\n\nBottled Beer.\n\n```html\n

Particulars.

Brewed from Barley Malt and Hops exclusively.

N.E.I.

dozen quarts.

dozen pints.

dozen quarts.

dozen pints.

Balances on hand on last evening of preceding month.......................

Beer bottled during the month.......................................

Deduct—

Beer removed, duty paid, in bottle during the month......................

Waste and breakage in bottled beer during the month.....................

Balances on hand on the evening of the last day of the month................

\n```\n\nDetails of Beer removed and transferred.\n\nBeer brewed from Barley Malt and Hops exclusively.\n\n```html\n

Particulars.

In Vessels.

In Bottles.

hhds.

brls.

½ hhds.

kils.

15-gal. kegs.

10-gal. kegs.

9-gal. kegs.

5-gal. kegs.

2-gal. vessels.

dozen quarts.

dozen pints.

Removed from the brewery...............................

Transferred from the brewery to my other brewery...............

...

...

Total...................................

\n```\n\nBeer, n.e.i.\n\n```html\n

Particulars.

In Vessels.

In Bottles.

hhds.

brls.

½ hhds.

kils.

15-gal. kegs.

10-gal. kegs.

9-gal. kegs.

5-gal. kegs.

2-gal. vessels.

dozen quarts.

dozen pints.

Removed from the brewery...............................

Transferred from the brewery to my other brewery...............

...

...

Total...................................

\n```\n\nStamps.\n\n```html\n

Particulars.

Barley Malt and Hops exclusively.

N.E.I.

Balances on hand on last evening of preceding month..................

£

£

s.

d.

£

s.

d.

£

s.

d.

Purchased during the month...................................

Received as refunds during the month.............................

Deduct—

Used during the month....................................

Balances on hand on the evening of the last day of the month...........

\n```\n\nDetails of Stamps on Hand.\n\nBarley Malt and Hops exclusively.\n\n```html\n

Bulk.

Bottled.

Value.

8/4

5/6

4/2

2/10

2/6

1/8

1/6

10d.

4d.

20/-

13/4

10/-

6/8

4/-

3/4

2/8

2/-

1/8

1/4

1/-

8d.

4d.

£.

s.

d.

N.E.I.

Bulk.

Bottled.

12/6

8/3

6/3

4/3

3/9

2/6

2/3

1/3

6d.

30/-

20/-

15/-

10/-

6/-

5/-

4/-

3/-

2/6

2/-

1/6

1/-

6d.

Total.............

£.

\n```\n\nI declare the before-mentioned particulars were taken from the books kept as required by the provisions of the Beer Excise Act 1901 at the brewery in street at during the month of 19 and that such particulars are true, and that no materials other than barley malt and hops were used in the brewing and making of the beer described in this account as brewed from barley malt and hops exclusively, and that after the making of that beer no material other than barley malt and hops was added to it.\n\nDeclared before me at this day of 19 .\n\nSignature of Brewer.\n\nJ.P. or Officer.\n\n","sortOrder":13},{"sectionNumber":"15","sectionType":"section","heading":null,"content":"15. The brewer’s monthly account and the particulars therein shall be verified by the declaration set out at the foot of the form.\n\n","sortOrder":14},{"sectionNumber":"16","sectionType":"section","heading":null,"content":"16. The Regulations of 11th September, 1902, made under the Excise Act 1901, and the Beer Excise Act 1901, are hereby repealed save as to anything lawfully done or as to any right, privilege, obligation, liability, penalty, or forfeiture acquired, accrued or incurred thereunder.\n\nBy Authority: Robt. S. Brain, Government Printer, Melbourne.","sortOrder":15}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2957},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"These regulations implement the administrative framework intended by the Beer Excise Act 1901, replacing earlier 1902 regulations. They do not expand beyond the Act's intended scope of regulating beer production and excise collection."},"complexity_factors":["Prescribed forms with specific layouts for receipts, permits, and monthly accounts","Distinction between two beer duty categories (barley malt/hops exclusively vs. N.E.I.)","Detailed monthly accounting requirements for materials, bulk beer, bottled beer, and stamps","Cross-references to specific sections of the Beer Excise Act 1901 (Sections 30, 31)","Specific units of measurement (hogsheads, barrels, bushels, centals, etc.)","Requirement for statutory declarations to verify accounts"],"plain_english_summary":"These 1905 regulations prescribe the paperwork and procedures brewers must follow to comply with Australia’s beer excise laws: buying and accounting for duty stamps, keeping detailed production and transfer records, managing returned beer, and obtaining permits for moving beer between breweries. \n\nThey affect brewery owners and tax officers by creating a strict administrative regime to track production and stamps, prevent fraud, and ensure correct excise collection; they replace the 1902 rules."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"The regulations do not alter who is liable for beer excise or change substantive duty liabilities; they implement and standardise administrative, permitting and accounting procedures under the Beer Excise Act 1901. They replace earlier 1902 regulations (s.16) but preserve rights, obligations and things lawfully done under those prior rules."},"complexity_factors":["Multiple, highly prescriptive recordkeeping requirements (brewer's diary, delivery book, cart‑note book, monthly account forms) — regs 5–7, 14.","Distinct accounting by beer type (barley malt & hops exclusively v. beer n.e.i.), requiring separate pages and headings — regs 6–7, 14.","Detailed, fixed form templates for receipts, permits and monthly returns (many tabular schedules) increasing implementation detail and clerical burden — regs 3, 9, 14 and accompanying schedules.","Permit mechanics: issuance, attachment to butts, custody, recording and return to the Collector; Collector retains ownership and oversight — regs 8–13.","Rules for returning stamped beer (storage segregation, intact stamps, exclusions for opened vessels) impose operational constraints on brewers — reg 1.","Stamp purchase, receipt retention and production on officer request create documentary obligations and inspection points — regs 2–4.","Mandatory verification by declaration (attestation and officer/J.P. signature) adds legal formality and potential liability for incorrect entries — reg 15.","Repeal of prior 1902 regulations (saving accrued rights) requires attention to transitional compliance — reg 16.","Archaic units and numerous tabled fields (gallons, hhds, dozens, cwt., etc.) increase translation/implementation work for modern accounting systems — schedules throughout."],"plain_english_summary":"These 1905 regulations prescribe detailed administrative procedures under the Beer Excise Act 1901: when stamped beer may be returned unopened, how brewers buy and receipt duty stamps, the permit system for transferring beer between breweries, and the exact monthly books and forms brewers must keep. They affect brewers (who pay the excise and must carry the paperwork) and excise collectors (who issue stamps and permits and inspect accounts), increasing recordkeeping, storage and verification tasks and centralising oversight with collectors."}},"importantCases":[],"_links":{"self":"/api/acts/beer-excise-regulations","history":"/api/acts/beer-excise-regulations/history","analysis":"/api/acts/beer-excise-regulations/analysis","conflicts":"/api/acts/beer-excise-regulations/conflicts","importantCases":"/api/acts/beer-excise-regulations/important-cases","documents":"/api/acts/beer-excise-regulations/documents"}}