What is defined as ‘alcohol’ in relation to distilling?
Any reference to alcohol includes spirits, ethyl alcohol and ethanol but does not include methanol, propenol, isopropenol and butanol.
Can I buy, import, manufacture, remove, possess, own or sell a still without permission?
Yes, if you are a licensed excise manufacturer.
Yes, if you are not a licensed excise manufacturer and the still has a capacity of less than five litres.
No, if you are not a licensed excise manufacturer and the still has a capacity of more than five litres regardless of what the equipment will be used for.
|
You will have committed an offence and penalties may apply if you do not have the appropriate permission.
|
Can I use a still to distil essential oils, purify water or undertake any manufacturing process other than the distillation of alcohol?
Yes, but you must have permission for the still where the still has a capacity of more than five litres.
Can I distil alcohol without an excise manufacturer licence?
No, you must hold an excise manufacturer licence prior to distilling alcohol regardless of the size or capacity of the still. Licence application forms are available at www.ato.gov.au/excise.
|
The distillation of alcohol is controlled by excise law and administered by the Tax Office. You will have committed an offence and penalties may apply if you distil alcohol without a licence.
|
What if I distil alcohol at home?
Even if you have a still at home, you must have an excise manufacturer licence before you start to distil any alcohol. You must pay excise duty on the alcohol you produce. The current rate is in excess of $65 per litre of alcohol. For example, on a 700ml bottle of vodka at an alcoholic strength of 40% the excise duty would be approximately $18 per bottle.
Where can I obtain further information?
If you are considering acquiring a still for any purpose, you should first contact us.
Last Modified: Monday, 2 February 2009
Subscribe
