A T O home
Search for    
ato.gov.au        Businesses section only         Advanced search
Search tips

Excise and brew on premises shops

Email to a friend
Printer friendly format

Direction icon

Download the Excise and brew on premises shops (NAT 72932) fact sheet in Portable Document Format (PDF, 120kB).

What are brew on premises shops?

Brew on premises shops (BOPS) are commercial facilities that produce beer for non-commercial purposes. The public can use these facilities and equipment to make their own beer for personal use, but not for sale. Bottling is carried out by your individual customers.

Beer produced in BOPS is excisable, that is, subject to excise duty (tax).

Last Modified: Thursday, 5 November 2009

Table of contents
Give us your feedback