Minimum security requirements for premises
The security standard for premises should be similar to any other similar sized commercial premises that manufacture and/or store valuable goods where the public can enter. For example, the following may be necessary:
- locks or bars on doors and windows
- alarms, security lighting, security guard patrols or closed-circuit TV
- a surveillance system
- access controls (for example, limited distribution of keys or access codes).
Products that can be brewed
Your customer can brew any product that meets the definition of beer for excise purposes.
Beer must have minimum levels of bitterness and maximum sugar limits. You should be able to establish if the product meets the definition of beer from your manufacturing specifications and processes and from standard industry information.
Products that clearly meet the definition will not need to be tested. If you are unsure whether a product meets the definition, you should have one brew tested. As long as you continue to brew to that formula, you will not need to undertake further testing unless we ask you to. You will need to do this for each type of beer you make where you are unsure if it will meet the definition.
As testing only covers some elements of the definition of beer, it is not possible to prove that a beverage meets the definition just by testing. You will need to keep recipe sheets and formulas, together with other ingredient specifications, as supporting evidence.
How excise duty is calculated and paid
The excise duty on beer brewed at BOPS is calculated on each batch (customer's fermenter).
Excise is payable on the full contents of each fermenter.
The rates that apply to beer that customers make in a BOPS are lower than for other beer and vary according to strength.
You pay the excise duty to us on a weekly or monthly basis (once you have a periodic settlement permission) by completing an Excise return (NAT 4285).
How often you need to test alcoholic strength
Once you establish the strength of a recipe, you should record that strength and use it as a standard for that recipe when calculating excise duty.
However, you should re-test the strength of all recipes at least once a year.
You can use a hydrometer and formula to calculate the alcoholic strength of the beer if you meet the following conditions:
- you produce less than 100,000 litres of beer in a financial year
- a documented testing process shows your formula produces accurate results.
Measuring equipment must:
- be calibrated once a year against a standard certified instrument
- produce results with a strength tolerance of + or - 0.2%.
Producing test brews
You may produce test brews for new recipes, quality control and to verify the strength of beer recipes. These test brews are subject to the applicable commercial beer rates depending on their strength and the size of the fermenter.
You can apply to us for remission (waiver) of excise duty for test brews that are disposed of with our prior approval.
Producing sample brews
Check your state licensing bodies before you produce any samples, as sample brews may not be permitted locally.
You may produce sample brews for tasting by customers only if allowed by state licensing regulations and if your excise licence allows for commercial manufacture. This is regardless of whether the beer is consumed on the premises. Excise duty on sample brews is calculated at the applicable commercial beer rates.