Changes to repackaged beer excise duty requirements

The ATO has advised brewers that from From 1 July 2023, they no longer need to hold an excise manufacturer licence and pay additional excise duty in certain circumstances, where beer is repackaged and certain conditions are met.

This change only applies to small-scale repackaging of beer that is to be consumed soon after repackaging, for example into a growler or squealer.

For you to be eligible, two conditions apply:

  • the beer must be repackaged into sealed individual containers of no more than 2 litres, that are not pressurised (exempt beer containers)
  • the volume of repackaged beer, at a particular premises, must be less than 10,000 litres in a financial year.

If your business repackages beer at more than one premises, the 10,000 litre threshold applies to each individual premises.

Excise duty and the requirement to hold an excise manufacturer licence will continue to apply for repackaged beer amounts of 10,000 litres or more. For example, if one of your premises repackages 9,000 litres per financial year while your second premises repackages 15,000 litres of beer, excise duty will only be paid on the 5,000 litres for the second premises.

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