ATO extends beer repackaging concession

The Australian Tax Office has extended its beer repackaging concession until April 2022, the third time it has extended its provisions to help venues during the COVID-19 pandemic.

Prior to the pandemic, the ATO said it would issue fines of up to $23,100 for venues selling beer through growlers or other repacking methods, as they were required to have a manufacturing licence.

However, to alleviate the pressure on hospitality businesses during lockdowns, sell remaining kegged beer and open new lines of revenue for venues which have been impacted by snap lockdowns and resurgences of the virus, the ATO relaxed these rules. In a welcome move, it has now extended the concessions until April.

The extension is in marked contrast to how the Queensland Government has dealt with takeaway options for venues. The state has recently prevented beer from being sold by restaurants and cafes for takeaway in packaged format with a meal, in opposition to beer industry interests as well as the recommendations of its own review committee.

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Further extension to takeaway beer excise concession

To further support businesses into the New Year, the ATO has extended the Takeaway beer repackaging concession from 31 January 2022 to 30 April 2022.

This concession allows alcohol service venues facing COVID-19 restrictions to repackage excise duty-paid kegged beer for takeaway sale in sealed containers (such as growlers) without needing:

  • an excise manufacturer licence
  • to pay further excise duty.

The ATO understands many businesses in the alcohol service industry have been facing difficulties due to COVID-19 restrictions. This concession applies to alcohol service venues operating under COVID-19 restrictions, for example where they:

  • are restricted to takeaway service only
  • have to apply to the four-square metre rule
  • have limits on the number of customers allowed in an enclosed space.

These changes have been published on the ATO’s website, at Excise on alcohol.


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