[4092] Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’ [updated]
Title
Final Excise Determination
Alcohol excise: the addition of water to beer
Purpose
This Determination is currently issued as a draft. We expect the Determination to be finalised in December 2025. When finalised, the Determination 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
December 2025
Comments
Revised Draft Excise Determination ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921 published on 28 August 2024. Comments period closed 27 September 2024.
Draft Excise Determination ED 2024/D1 Alcohol excise: the addition of water to beer, which published on 12 June 2024, has been withdrawn.
Contact
Andrew Bennett, Excise Experience
Phone: (08) 8208 1868
Title
Final Wine Equalisation Tax Determination
Wine Equalisation Tax: the addition of water to cider or perry
Purpose
This Determination is currently issued as a draft. We expect the Determination to be finalised in December 2025. When finalised, the Determination 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
December 2025
Comments
Draft Wine Equalisation Tax Determination WETD 2024/D1 Wine equalisation tax: the addition of water to cider or perry published on 12 June 2024. Comments period closed 12 July 2024.
Contact
Andrew Bennett, Excise Experience
Phone:(08) 8208 1868