Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
1 Beer Excise Regulations
STATUTORY rules.
1905. No. 55.
s
REGULATIONS 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 make the following Regulations under the Beer Excise Act 1901, to come into operation on the first day of October, One thousand nine hundred and five.
Dated this 23rd day of August, One thousand nine hundred and five.
NORTHCOTE,
Governor-General.
WILLIAM JOHN LYNE,
By His Excellency’s Command.
BEER EXCISE regulations.
———
Return of Beer to Brewery.
- 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:—
(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.
(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.
(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.
Undelivered beer in loose bottles may also be returned to the brewery under this regulation.
Issue of Beer Duty Stamps to Brewers.
-
Brewers must apply for the purchase of stamps on forms supplied by the Collector.
-
The brewer, upon purchase of stamps, shall be furnished with a receipt for the amount paid in the following form:—
<table cellspacing="0" cellpadding="0" style="width:99.94%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:32.5pt"><td colspan="5" style="border-right:0.75pt dashed #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle"><p style="margin:36pt 5.75pt 0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Book No.</span><span style="width:214.56pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">Receipt No</span></p><p style="margin-right:5.75pt; margin-left:36pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Butt of Receipt for Beer Duty Stamps sold.</span></p><p style="margin-left:259.2pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Place</span></p><p style="margin-left:259.2pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Date</span></p><p style="margin-right:5.75pt; margin-left:36pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Received from</span></p><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">the sum of </span><span style="width:109.83pt; display:inline-block"></span><span style="font-family:'Times New Roman', serif">pounds</span></p><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">shillings and</span><span style="width:103.72pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">pence for the undermentioned stamps sold.</span></p></td><td colspan="5" style="border-left:0.75pt dashed #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:6pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-variant:small-caps">Commonwealth of Australia</span><span style="font-family:'Times New Roman', serif">.</span></p><p style="margin-left:28.8pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-style:italic">E.</span><span style="width:46.29pt; display:inline-block"> </span><img src="image.001.jpeg" width="36" height="20" alt="Commonwealth Coat of Arms"><span style="width:13.5pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif; font-style:italic">R.</span></p><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Book No.</span><span style="width:214.66pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">Receipt No.</span></p><p style="margin-right:5.75pt; margin-left:36pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Receipt for Beer Duty Stamps sold.</span></p><p style="margin-left:259.2pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Place</span></p><p style="margin-left:259.2pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Date</span></p><p style="margin-right:5.75pt; margin-left:36pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Received from</span></p><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">the sum of </span><span style="width:109.83pt; display:inline-block"></span><span style="font-family:'Times New Roman', serif">pounds</span></p><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">shillings and</span><span style="width:103.72pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">pence for the undermentioned stamps sold.</span></p></td></tr><tr style="height:32.5pt"><td rowspan="2" style="width:8.02%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">No. of Stamps sold.</span></p></td><td colspan="2" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Denomination.</span></p></td><td rowspan="2" style="width:8.32%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">The Consecutive Nos. of the Stamps sold.</span></p></td><td rowspan="2" style="width:4.08%; height:32.5pt; margin-left:auto; writing-mode:tb-rl; border-top:0.75pt solid #000000; border-right:0.75pt dashed #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:32.5pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-right:14.4pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Amount.</span></p></div></td><td rowspan="2" style="width:7.7%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dashed #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">No. of Stamps sold.</span></p></td><td colspan="2" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Denomination.</span></p></td><td rowspan="2" style="width:13.22%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">The Consecutive Nos. of the Stamps sold.</span></p></td><td rowspan="2" style="width:4.4%; height:32.5pt; margin-left:auto; writing-mode:tb-rl; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top; -moz-transform:rotate(180deg); -ms-transform:rotate(180deg); overflow:hidden; transform:rotate(180deg); -webkit-transform:rotate(180deg)"><div style="height:32.5pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-right:5.65pt; margin-left:5.65pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Amount.</span></p></div></td></tr><tr style="height:19.3pt"><td style="width:19.8%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Barley Malt and Hops exclusively.</span></p></td><td style="width:9.44%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">N.E.I.</span></p></td><td style="width:14.74%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Barley Malt and Hops exclusively.</span></p></td><td style="width:10.28%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:middle"><p style="text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">N.E.I.</span></p></td></tr><tr style="height:62.65pt"><td style="width:8.02%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:19.8%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:9.44%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:8.32%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:4.08%; border-top:0.75pt solid #000000; border-right:0.75pt dashed #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-right:14.4pt; margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:7.7%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dashed #000000; border-bottom:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:14.74%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:10.28%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:13.22%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:4.4%; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>