Excise Tariff Amendment (Supporting Craft Brewers) Act 2019 (48 of 2019)

Schedule 1   Amendments

Excise Tariff Act 1921

5   Schedule (cell at table subitem 1.10, column headed "Description of goods")

Repeal the cell, substitute:

Beer exceeding 3.5% by volume of alcohol packaged in:

(a) an individual container of less than 8 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations