{"id":"C2004L09657","name":"Beer Excise Regulations","slug":"c2004l09657","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330969,"registerId":"commonwealth-C2004L09657-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Beer Excise Regulations","content":"Commonwealth of Australia.\n\nDepartment of Trade and Customs,\n\nMelbourne, 11th September, 1902;\n\nREGULATIONS UNDER THE EXCISE ACT 1901 AND THE BEER EXCISE ACT 1901.\n\nHIS Excellency the Acting Governor-General in and over the Commonwealth of Australia, by and with the advice of the Executive Council thereof, in exercise of the powers conferred by the Excise Act 1901 and the Beer Excise Act 1901, has been pleased to make the following Regulations.\n\nC. C. KINGSTON,\n\nMinister for Trade and Customs.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nBeer Excise.\n\nBeer in any vessel 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 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, ke 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.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1832},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument remains tightly focused on its specific purpose: establishing the procedural requirements for returning duty-paid beer to breweries. There is no evidence of scope expansion beyond the original regulatory intent."},"complexity_factors":["Single operative provision with only three short conditions","No defined terms or interpretation section","No cross-references to other legislative provisions","Simple sequential logic without nested exceptions"],"plain_english_summary":"These regulations let brewers re‑sell beer returned from outside the brewery without paying excise again, provided the containers are unopened and original tax stamps remain intact. It affects brewers and customs officers who oversee excise collection.\n\nReturned beer must be kept in a customs‑designated, separate storage area and recorded in a dedicated returns ledger with daily entries and monthly verification; do not record these returns in the regular brewery delivery books."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l09657","history":"/api/acts/c2004l09657/history","analysis":"/api/acts/c2004l09657/analysis","conflicts":"/api/acts/c2004l09657/conflicts","importantCases":"/api/acts/c2004l09657/important-cases","documents":"/api/acts/c2004l09657/documents"}}