Beer excise and duty system

Alcohol excise duty on beer is imposed on the manufacture or production of beer products in Australia. Tax is imposed on pure alcohol at different excise rates per litre for different beer strengths. Excise rates are indexed biannually based on all groups in the consumer price index (CPI) published by the ABS. When a beer product is imported, it is excisable under the excise equivalent goods (EEG) system.

Businesses need to be licensed by us to manufacture beer in Australia. They also need to have our permission to do various tasks associated with the business of manufacturing beer. Home-brewed beer, produced for non-commercial purposes, using non-commercial equipment, is not considered under our control. Therefore, producers of home-brewed beer, do not need an excise licence and do not need to pay excise duty.

    Last modified: 05 Nov 2015QC 47163