Beer excise changes set to come into effect
Increase to the refund for alcohol manufacturers
The refund for alcohol manufacturers will increase to a maximum of $100,000 per financial year.
If you’re eligible, you’ll be able to claim up to $100,000:
- for excise duty paid on or after 1 July 2019
- up to 60% of the excise duty paid
- within 12 months of the excise duty being paid.
Make the most of what you can claim. Visit Refund scheme for alcohol manufacturers for more information.
Extension of concessional excise rates for beer
You may be able to pay a lower rate of excise if you sell beer in containers that are:
- between 8 and 48 litres (inclusive), and
- esigned to connect to a pressurised gas delivery system, pump delivery system or other prescribed system.
Find out the rates you’ll need to pay at Excise rates for alcohol.
Changes to repackaging rules
You’ll be considered an alcohol manufacturer if you decant beer that has had excise duty paid on it at a concessional rate:
- into sealed containers that are between 8 and 48 litres (inclusive), and
- the container is not designed to connect to a pressurised gas delivery system, pump delivery system or other prescribed system.
You’ll continue to be considered a manufacturer if you decant beer (that has had excise duty paid on it at a concessional rate) into sealed containers that are less than 8 litres in volume.
See the ATO website for more at Growlers and repackaging duty paid beer.
For further information
Contact the ATO if you have questions or need more information about these changes.
For more information on excise changes check out the special edition of Brews News Live from GABS in Melbourne, with Andrew Higginbotham, General Manager Australia New Zealand for Kegstar Kegs and Lincoln Kelly, General Manager Keg Services.