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Advice under development – excise issues

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

Last updated 31 August 2023

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

Title

Draft 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 sets 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

To be advised

Contact

Margaret Whelan, Excise Centre

Phone: (08) 8218 9240

Margaret.Whelan@ato.gov.au

Title

Draft 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 sets 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

To be advised

Contact

Margaret Whelan, Excise Centre

Phone:(08) 8218 9240

Margaret.Whelan@ato.gov.au

QC51795