ato logo
Search Suggestion:

Advice under development – excise issues

We are developing advice and guidance on the following excise issue.

Last updated 5 December 2023

[4092] Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’

Title

Final Taxation Ruling

Excise: The proportion of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of 'beer' under the Excise Tariff Act 1921

Purpose

This Ruling will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921.

Expected completion

Mid 2024

Contact

Margaret Whelan, Excise Centre

Phone: (08) 8218 9240

Margaret.Whelan@ato.gov.au

Title

Final Taxation Ruling

Wine Equalisation Tax: The proportion of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of 'cider' under the A New Tax System (Wine Equalisation Tax) Act 1999

Purpose

This Ruling will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999.

Expected completion

Mid 2024

Contact

Margaret Whelan, Excise Centre

Phone:(08) 8218 9240

Margaret.Whelan@ato.gov.au

 

QC51795