• Brewery refunds

    If you operate a brewery, you may be eligible for a brewery refund.

    To be eligible for the brewery refund you must operate a brewery and:

    • be legally and economically independent of any other entity that operates a brewery
    • sell beer that is manufactured at the brewery, sold directly from the brewery (wholesale or retail), and on which excise has been paid.

    If you are eligible, you may be entitled to a refund of 60% of the excise duty you pay on beer made on or after 1 July 2012, up to a maximum of $30,000 per financial year.

    A brewery is not legally and economically independent, and therefore not eligible for the refund, if:

    • it is a subsidiary of another brewery, or
    • its operations are subsidised by another brewery.

    If you start operating an independent brewery part way through a financial year, the maximum refund payable is calculated by:

    • multiplying $30,000 by the number of days in the period, starting when the brewery first becomes an eligible brewery and ending at the end of the financial year
    • dividing the result by 365 days.

    If you have claimed a refund of excise duty for beer that is returned to licensed premises after you have claimed the brewery refund, you are only entitled to a refund of the excise duty less the amount of the brewery refund already claimed.

    If you claim a refund of excise duty for beer that is returned to licensed premises and you have not already claimed the brewery refund for that beer, you are not entitled to the brewery refund for that beer.

    Any brewery refund that you receive is assessable income for income tax purposes, so you need to include it in your tax return.

    Next step:

      Last modified: 07 Feb 2017QC 47706