ato logo
Search Suggestion:

Beer manufactured at brew on premises shops

Understand licensing and your obligations if your business is a brew on premises shop (BOPs).

Last updated 14 May 2023

Obligations for beer produced in brew on premises shops

Brew on premises shops (BOPS) are commercial facilities that produce beer for non-commercial purposes. The public can use these facilities and equipment to make their own beer for personal use, but not for sale. Individual customers must also do the packaging.

Beer brewed in BOPS are subject to excise duty under sub-items 1.15 or 1.16 in the Schedule to the Excise Tariff Act 1921.

Even though BOPS' customers brew the beer, you (as the operator or proprietor of one of these shops) must:

  • hold an excise manufacturer licence
  • pay the excise duty.

This includes test and sample brews you produce.

Products that can be brewed in brew on premises shops

You and your customers can only brew products that meet the definition of beer for excise purposes.

You should be able to establish if the product meets the definition of beer from the manufacturing specifications and processes.

If you have any questions, you can contact us.

Apply for a licence to brew on premises

To get a licence to brew on premises, you need to complete the Application for a licence to brew on premises (NAT 5904) form and provide detailed information, including:

  • consent forms for background checks on the applicant and other people associated with managing the business
  • information about your premises, including building structure, security measures and whether you own or lease the premises
  • manufacturing details for the proposed beer products
  • equipment used
  • samples from your record-keeping system
  • plans and photographs for the facility.

We assess your application and usually give you our decision within 28 calendar days after we receive the required information.

You should also check with relevant local, state and Australian government bodies if any other obligations apply to your business.

Changing your licence to brew beer for commercial use

You can only make beer in accordance with your excise licence. A licence to brew on premises only allows you and your customers to make beer for non-commercial purposes. This includes test and sample brews.

Contact us if you want to change your licence from a BOPs to allow you to make beer for commercial purposes.

If you do make beer commercially, you must keep records that distinguish between the 2 types of production (non-commercial and commercial) and clearly identify the commercially-brewed product.

Beer brewed for commercial purposes is subject to a higher rate of excise duty.

See information on Lodging and paying – excisable alcohol.