{"id":"C1913L00317","name":"Beer Excise Regulations 1913","slug":"beer-excise-regulations-1913","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"317 of 1913","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":20571,"registerId":"commonwealth-C1913L00317-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Beer Excise Regulations 1913","content":"STATUTORY RULES.\n\n1913\\. No. 317.\n\n![](image.001.png)REGULATIONS UNDER THE BEER EXCISE ACT 1901-1912.\n\nI, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Beer Excise Act 1901-1912, to come into operation forthwith.\n\nDated this tenth day of December, 1913.\n\nDENMAN,\n\nGovernor-General.\n\nBy His Excellency’s Command.\n\nLITTLETON E. GROOM,\n\nMinister of State for Trade and Customs.\n\n![](image.002.png)Beer Excise Regulations.\n\nShort Title.\n\n1. These Regulations may be cited as the Beer Excise Regulations 1913.\n\nBrewers’ Books.\n\n2. The following books and accounts shall be kept by brewers:—\n\n(a) The Brewer’s Diary.\n\n(b) The Brewer’s Delivery Book.\n\n(c) The Brewer’s Monthly Account.\n\n(d) The Cart-note Book.\n\n(a) Brewer’s Diary.\n\n3. The Brewer’s Diary shall be in accordance with Form 1., and the brewer shall enter therein daily the particulars required under each heading, and at the end of each month the daily entries shall be totalled up and the balances, after making the deductions shown on the said form, shall be carried forward to the next month’s account.\n\n(b) Brewer’s Delivery Book.\n\n4. The Brewer’s Delivery Book shall be in accordance with Form 2, and the brewer shall enter therein daily particulars of all beer delivered from the brewery, and the names and addresses of all persons to whom the beer is delivered.\n\nSeparate Accounts for each kind of Beer.\n\n5. Separate and distinct entries shall be made in the Brewer’s Diary and the 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\nC.14352.—Price, 5d.\n\n \n\n6. 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\nVerification of Entries.\n\n7. At the end of each month the entries in the Brewer’s Diary and the Brewer’s Delivery Book shall be verified by the declarations set out at the foot of Form 1 or Form 2, as the case may be.\n\n(c) Brewer’s Monthly Account.\n\n8. The Brewer’s Monthly Account shall be in accordance with Form 3, and shall contain the particulars set out therein, and shall be sent by the brewer to the Collector on or before the seventh day of each month.\n\n9. 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(d) Cart-note Book.\n\n10. The Cart-note Book shall be in accordance with Form 4, or to the like effect.\n\n11. Cart-note Books shall be numbered consecutively, and shall be used in numerical order.\n\n12. 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\n13. Cart-notes must be issued in triplicate and the butt must remain at the brewery.\n\nThe Delivery Store Book.\n\n14. Every brewer who has a delivery store shall keep therein a book in which he shall enter daily particulars of all beer transferred into the delivery store and of all beer removed therefrom.\n\nRecord to be kept by Brewer’s Agents.\n\n15. (1). Where beer is received by a Brewer’s Agent for distribution or sale in bulk it shall be accompanied by a cart-note, and the agent shall keep a record showing as regards each vessel received the number and description of the vessel, 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.\n\n(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.\n\n(3). An Agent is a person who stores beer as agent for a brewer and delivers it to customers. The term “agent” does not include a carrier who merely collects a consignment and delivers it to the consignee or consignees to whom it has been consigned by the brewer.\n\nApplication for Refund of Duty.\n\n16. When a brewer applies for refund of duty on beer he shall produce to the Collector a statement in accordance with Form 5. In the column on Form 6 headed “Contents in gallons” shall be shown the full holding capacity of the vessel, and the quantity in excess of the statutory dutiable contents shall be deducted.\n\n \n\nReturn of Beer to Brewery.\n\n17. 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. On re-issue the beer shall be accompanied by a cart-note.\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\nIssue of Beer Duty Stamps to Brewers.\n\n18. Brewers must apply for the purchase of stamps on forms supplied by the Collector.\n\n19. The brewer, upon purchase of stamps shall be furnished with a receipt for the amount paid in accordance with Form 6 or otherwise, as the Collector may direct.\n\n20. The brewer shall keep the receipt, and shall produce it upon the request of an officer.\n\nPermits for the Transfer of Beer.\n\n21. 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\n22. 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 Form 7.\n\n23. Permits shall only be used in accordance with sections 30 and 31 of the Beer Excise Act 1901-1912, and shall only be detached from their butts for the purpose of being so used.\n\n24. 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 \n\n25. 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\n26. The brewer shall account, to the satisfaction of the Collector, for all permits issued to him.\n\nForms.\n\nThe forms prescribed by or referred to in these Regulations are those in the accompanying Schedule.\n\nRepeal.\n\n27. The Regulations set out in Schedule III. to the Beer Excise Act 1901-1912 and Statutory Rules 1905, No. 55, 1910, No. 4, and 1910, No. 65, are hereby superseded, save as to anything lawfully done, or as to any right, privilege, obligation, liabilty, penalty, or forfeiture acquired, accrued, or incurred thereunder.\n\n![](image.003.png)\n\nSCHEDULE.\n\nForm 1.\n\nBeer Excise Act 1901-1912.\n\nBREWER’S DIARY.\n\nDaily Entries at Brewery.\n\n```html\n

Quantities of Material received into the Brewery.

Quantities of Material sold and used.

Estimated quantity in gals. of Beer made.

Beer Bottled.

Quantity of Beer removed in—

Total quantity in gallons of Beer removed in—

Value of Stamps Purchased.

Value of Stamps Used.

Date.

Sugar.

Malt.

Hops.

Other Material.

Sugar.

Malt.

Hops.

Other Material.

Gallons.

Dozen Quarts.

Dozen Pints.

Gallons.

Hogsheads.

Barrels.

Half-hogsheads.

Kilderkins.

15 gallon kegs.

10-gallon kegs

9-galon kegs

5-gallon kegs.

2 gallon vessels.

Bottles. Dozens.

Vessels.

Bottles.

£

s.

d.

£

s.

d.

Quarts.

Pints.

Half-pints.

Balances brought forward..

cwt.

bush.

lbs.

cwt.

bush.

lbs.

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

Deduct:—

From materials the quantities used and sold

From beer made the quantities bottled and bulk beer removed

Bottled beer, the quantity removed

Stamps, the value used......

Deduct:—

Bulk beer wasted..........

Bottled beer wasted and breakages

Balance carried forward.....

I declare that the foregoing entries relating to the month of One thousand nine hundred and were made by me, and that they are true in every particular; and further that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom.

(Signature of person who made the entries.)

Declared before me at this day of 19

J.P., or Officer.

I declare that to the best of my knowledge and belief the foregoing entries fully set forth all the matters required by law, and that the same is true in the several particulars thereof.

(Signature of Brewer.)

Declared before me at this day of 19

J.P., or Officer.

\n```\n\nSCHEDULE—continued.\n\nForm 2.\n\nBeer Excise Act 1901-1912.\n\nBREWER’S DELIVERY BOOK.\n\nBrewery.\n\n```html\n

Date.

No. of Vessel.

Person to whom delivered.

Address.

Bulk Beer.

Bottled Beer.

Description of Vessel.

Contents in Gallons.

Hhd.

Brl.

Half-Hhd.

Kil.

Gal. 15.

Gal. 10.

Gal. 9.

Gal. 5.

Gal. 2.

Doz. Quarts.

Doz. Pints.

Doz. Half-pints.

I declare that the foregoing entries relating to the month of One thousand nine hundred and were made by me, and that they are true in every particular; and further that I have no knowledge of any matter or thing required by law to be stated in such entries which has been omitted therefrom.

(Signature of the person who made the entries.)

Declared before me at this day of 19

J.P., or Officer.

I declare that to the best of my knowledge and belief the foregoing entries fully set forth all the matters required by law, and that the same is true in every particular thereof.

(Signature of Brewer.)

Declared before me at this day of 19

J.P., or Officer.

\n```\n\n \nSCHEDULE—continued.\n\nForm 3.\n\nBeer Excise Act 1901-1912.\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\n \nSCHEDULE—continued.\n\nForm 3—continued.\n\nBulk Beer.\n\n```html\n

Particulars.

Beer brewed from Barley Malt and Hops exclusively.

Beer, n.e.i.

gallons.

gallons.

gallons.

gallons.

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

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\n \nSCHEDULE—continued.\n\nForm 3—continued.\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.

dozen half-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.

dozen half-pints.

Removed from the brewery

Transferred from the brewery to my other brewery

Total.......

\n```\n\n \n\nSCHEDULE—continued.\n\nForm 3—continued.\n\nSTAMPS.\n\n```html\n

I declare the before-mentioned particulars were taken from the books kept as required by the provisions of the Beer Excise Act 1901-1912, 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.

Declared before me at this day of

19

Signature of Brewer.

J.P. or Officer.

I certify that the above particulars are correct.

Signature of Officer.

Particulars

Barley Malt and Hops exclusively.

N.E.I.

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

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

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

£ s. d.

£ s. d.

£ s. d.

£ s. d.

Deduct—

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

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

DETAILS OF STAMPS ON HAND.

Barley Malt and Hops exclusively.

Bulk.

Bottled.

Value.

8/8

5/10

4/4

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.

13/-

9/-

6/6

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\nSCHEDULE—continued.\n\nForm 4.\n\nBeer Excise Act 1901-1912.\n\nFORM OF CART-NOTE BOOK.\n\n(In triplicate.)\n\n```html\n

From

Brewery.

[Butt (duplicate of delivery note.)].

Date.

No. of Vessel.

Description of Vessel and Number and Kinds of Bottles.

Contents in Gallons.

Person to whom Delivered or Sent.

Address.

Remarks.

\n```\n\nForm 5.\n\nBeer Excise Act 1901-1912.\n\nAPPLICATION FOR REFUND OF DUTY.\n\nSummary of Quantities of beer unfit for human consumption as a beverage in respect of which a refund of duty is claimed:—\n\n```html\n

Vessel sent out from Brewery.

Date of Delivery from Brewery.

Date when Returned to the Brewery or Destroyed.

Quantity Returned or Destroyed.

Name of Customer who Received Beer.

Address of Customer.

No. of page in Ledger showing Customer has been credited with Amount of Refund.

Kind.

Number.

Contents, Gallons.

\n```\n\nI declare that the above details are true in every particular, that an amount equal to the duty on the quantity of returned or destroyed beer set opposite each customer’s name has been refunded to such customer or will be refunded upon first settlement or part settlement of account by such customer.\n\nSignature of Declarant\n\nDeclared at before me this 19 .\n\nJ. P. or Officer.\n\n\\[Refund form on back hereof.\\]\n\n \nCOMMONWEALTH OF AUSTRALIA.\n\nThe Beer Excise Act 1901-1912.\n\nDr. to\n\nTO REFUND OF DUTY ON SPOILED BEER.\n\n```html\n

Quantity upon which Refund is Claimed.

Equivalent Value in Stamps.

Number.

Denomination.

Value.

£

s.

d.

Total:— pounds shillings

pence. £

Signature of Claimant—

\n```\n\nI certify to the best of my knowledge and belief, after due inquiry, that the foregoing account is true and correct in every particular, and that a refund may be made accordingly to the Declarant in this application.\n\nApproved Signature of Officer.\n\nCollector of Customs for the State of Date / / .\n\nDate / / .\n\nReceived on the 19 , from Esquire,\n\nstamps as above to the value of pounds shillings.\n\npence, in full payment of the above account.\n\nWitness to payment and signature\n\nSCHEDULE—continued.\n\nForm 6.\n\nBeer Excise Act 1901-1912.\n\nRECEIPT FOR BEER DUTY STAMPS.\n\nCommonwealth of Australia.\n\nG ![Royal Coat of Arms of the United Kingdom](image.004.png)R.\n\n```html\n

Book No.

Receipt No.

Book No.

Receipt

No.

Butt of Receipt for Beer Duty Stamps sold

Receipt for Beer Duty Stamps sold

Place

Place

Date

Date

Received from

Received from

the sum of

pounds

the sum of

pounds

shillings and

pence for the under-

shillings and

pence for the under-

mentioned stamps sold.

mentioned 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£ s. d. \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_ £ s. d. \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_ \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n \nSCHEDULE—continued.\n\nForm 7.\n\nBeer Excise Act 1901-1912.\n\nPERMIT FOR THE TRANSFER OF BEER.\n\n| Form No.Commonwealth of Australia.The Beer Excise Act 1901-1912.Book No. No.Butt of Permit to Transfer Beer.State.Date.The Permit of which this is the butt, was this day affixed to*containing gallons of beer to be transferred from toBrewer.* Kind of vessel or cart-note for bottles. | Form No.Commonwealth of Australia.The Beer Excise Act 1901-1912,G R.Book No. No.Permit to Transfer Beer.State.This permit upon being affixed to a vessel containing beer, or cart-note for bottled beer authorizes the transfer of such beer from toCollector.This permit was affixed this day of 19 . |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n\n![](image.005.png)Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2297},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This appears to be the original 1913 regulations as made. The scope remains limited to administrative bookkeeping requirements for beer excise collection, consistent with the enabling Beer Excise Act 1901-1912."},"complexity_factors":["Four distinct mandatory record-keeping systems with specific form templates","Bifurcated accounting requirement separating 'barley malt and hops exclusively' beer from 'n.e.i.' beer in all records","Archaic imperial measurement units (hogsheads, kilderkins, firkins) requiring conversion tables","Monthly declaration/verification requirements requiring JP or officer attestation","Detailed stamp accounting with multiple denominations and consecutive numbering","Conditional logic for returns and refunds (intact stamps, segregation requirements)","Agent/carrier distinctions creating different record obligations"],"plain_english_summary":"These 1913 rules require Australian brewers (and their agents and delivery stores) to keep strict, segregated records and triplicate delivery dockets, report monthly to the tax Collector, and account for physical excise stamps as proof duty paid. \n\nThey create a legal paper trail—including sworn monthly verification—to ensure every gallon of beer is taxed correctly, prevent hidden production or illicit transfers, and enable refunds only under strict conditions."}},"importantCases":[],"_links":{"self":"/api/acts/beer-excise-regulations-1913","history":"/api/acts/beer-excise-regulations-1913/history","analysis":"/api/acts/beer-excise-regulations-1913/analysis","conflicts":"/api/acts/beer-excise-regulations-1913/conflicts","importantCases":"/api/acts/beer-excise-regulations-1913/important-cases","documents":"/api/acts/beer-excise-regulations-1913/documents"}}