• Lawyers in Sydney
• Lawyers in Melbourne
• Lawyers in Brisbane
• Lawyers in Perth
• Family lawyers
• Employment lawyers
• Criminal lawyers
• Wills and estates lawyers
• Find a lawyer

(c) Brewer’s Monthly Account.

8. 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.

9. The Brewer’s Monthly Account and the particulars therein shall be verified by the declaration set out at the foot of the form.

(d) Cart-note Book.

10. The Cart-note Book shall be in accordance with Form 4, or to the like effect.

11. Cart-note Books shall be numbered consecutively, and shall be used in numerical order.

12. 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.

13. Cart-notes must be issued in triplicate and the butt must remain at the brewery.

The Delivery Store Book.

14. 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.

Record to be kept by Brewer’s Agents.

15. (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.

(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.

(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.

Application for Refund of Duty.

16. 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.

Return of Beer to Brewery.

17. 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. On re-issue the beer shall be accompanied by a cart-note.

(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.

18. Brewers must apply for the purchase of stamps on forms supplied by the Collector.

19. 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.

20. The brewer shall keep the receipt, and shall produce it upon the request of an officer.

Permits for the Transfer of Beer.

21. 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.

22. 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.

23. 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.

24. 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.

25. 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.

26. The brewer shall account, to the satisfaction of the Collector, for all permits issued to him.

Forms.

The forms prescribed by or referred to in these Regulations are those in the accompanying Schedule.

Repeal.

27. 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.

SCHEDULE.

Form 1.

Beer Excise Act 1901-1912.

BREWER’S DIARY.

Daily Entries at Brewery.

<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:12.6%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:2.98%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></div></td><td colspan="4" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Quantities of Material received into the Brewery.</span></p></td><td colspan="4" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Quantities of Material sold and used.</span></p></td><td style="width:4.28%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Estimated quantity in gals. of Beer made.</span></p></td><td colspan="3" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Beer Bottled.</span></p></td><td colspan="13" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Quantity of Beer removed in—</span></p></td><td colspan="2" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Total quantity in gallons of Beer removed in—</span></p></td><td colspan="3" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Value of Stamps Purchased.</span></p></td><td colspan="3" style="border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Value of Stamps Used.</span></p></td></tr><tr style="height:1pt"><td rowspan="2" style="width:12.6%; border:0.75pt solid #000000; padding-right:1.62pt; padding-left:1.62pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td rowspan="2" style="width:2.98%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Date.</span></p></div></td><td rowspan="2" style="width:2.56%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Sugar.</span></p></div></td><td rowspan="2" style="width:2.58%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Malt.</span></p></div></td><td rowspan="2" style="width:2.56%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Hops.</span></p></div></td><td rowspan="2" style="width:3%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Other Material.</span></p></div></td><td rowspan="2" style="width:3%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Sugar.</span></p></div></td><td rowspan="2" style="width:2.56%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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:1pt; margin-left:auto; writing-mode:tb-rl; overflow:hidden"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Malt.</span></p></div></td><td rowspan="2" style="width:3%; height:1pt; margin-left:auto; writing-mode:tb-rl; border: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=

This is an opening excerpt, not the complete document.