The process of making beer is known as brewing. A dedicated building for the making of beer is called a brewery, though beer can be made in the home and has been for much of its history. A company that makes beer is called either a brewery or a brewing company. Beer made on a domestic scale for non-commercial reasons is classified as homebrewing regardless of where it is made, though most homebrewed beer is made in the home. Brewing beer is subject to legislation and taxation in developed countries, which from the late 19th century largely restricted brewing to a commercial operation only. However, the UK government relaxed legislation in 1963, followed by Australia in 1972 and the US in 1978, allowing homebrewing to become a popular hobby.