For excise purposes, commercial beer is beer your business manufactures in commercial premises for commercial purposes.
The rate of excise duty that applies to commercial beer is based on the:
- alcoholic strength of the beer
- size and design of the container you package it in – different rates apply for containers
- less than 8 litres, or between 8 and 48 litres inclusive and not designed to connect to a pressurised gas delivery or pump delivery system
- of at least 8 to 48 litres inclusive and designed to connect to a pressurised gas delivery or pump delivery system
- that exceed 48 litres.
To manufacture alcohol, you may also need to check with:
- state or territory liquor licensing
- the Food Standards CodeExternal Link
- health agencies
- local government.