Excise guidelines for the alcohol industry
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This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
14 WINE
14.1 PURPOSE
This Chapter deals with wine and the wine equalisation tax (WET).
14.2 INTRODUCTION
14.2.1 TAXES THAT APPLY TO WINE, INCLUDING FORTIFIED WINE
Two taxes may apply to wine, including fortified wines, provided they contain more than 1.15% by volume of ethyl alcohol:
- •
- the wine equalisation tax (WET), or
- •
- excise duty.
Table 10 sets out whether you need to pay excise duty or WET for fortified wine or grape must. Note: wine subject to WET can only be fortified with the types of spirit listed in the table.
| Product | WET | Excise duty |
|---|---|---|
| Grape wine fortified with grape spirit, brandy or both with an alcoholic strength of 22% or less | Yes | No |
| Grape wine fortified with grape spirit, brandy or both with an alcoholic strength of more than 22% | No | Yes |
| Grape wine products fortified with grape spirit and containing at least 70% grape wine with an alcoholic strength of less than 8% | No | Yes |
| Grape wine products fortified with grape spirit and containing at least 70% grape wine with an alcoholic strength of 8% to 22% inclusive | Yes | No |
| Grape wine products fortified with grape spirit and containing at least 70% grape wine with an alcoholic strength of more than 22% | No | Yes |
| Fruit or vegetable wine fortified with grape spirit or neutral spirit with an alcoholic strength of less than 15% | No | Yes |
| Fruit or vegetable wine fortified with grape spirit or neutral spirit with an alcoholic strength of 15% to 22% inclusive | Yes | No |
| Fruit or vegetable wine fortified with grape spirit or neutral spirit with an alcoholic strength of more than 22% | No | Yes |
| Cider and perry | Cannot be fortified | * |
| Mead fortified with grape spirit or neutral spirit with an alcoholic strength of less than 15% | No | Yes |
| Mead fortified with grape spirit or neutral spirit with an alcoholic strength of 15% – 22% inclusive | Yes | No |
| Mead fortified with grape spirit or neutral spirit with an alcoholic strength of more than 22% | No | Yes |
| Sake | Cannot be fortified | * |
*Where these products are fortified, they will be subject to excise duty.
The wine equalisation tax (WET) is a value-based tax applied to dealings with wine. Dealings with wine include selling wine, using wine, or making a local entry of imported wine at the customs barrier.
There are some exemptions, including:
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- dealings that are GST-free supplies or non-taxable importations
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- exemptions based on quoting [426]
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- if the goods are covered by Schedule 4 of the Customs Tariff Act 1995
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- if the wine has been taxed while in bond, that is, under the control of Customs, and
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- goods returned to Australia in an unaltered condition. [427]
The WET rate is 29% of the wholesale sale value.
Generally, WET is included in the price for which retailers (including bottle shops, hotels, restaurants and cafes) purchase the wine.
The ATO administers and collects WET on assessable dealings with wine in Australia. Payment is included at Label 1C of your Business Activity Statement (BAS). The Department of Home Affairs administers and collects WET on imports.
There is also a rebate scheme which provides a rebate of wine tax for eligible producers of wine. Producer rebates and other wine tax credits are claimed at Label 1D of your BAS.
If you are liable to wine tax on a dealing or are entitled to a wine tax credit, you are required to keep records of all transactions that relate to the dealing or credit claim for a period of 5 years after completion of the transactions or acts to which they relate. The records must be in English or readily accessible and convertible into English. Your wine tax liability must also be able to be readily determined from your records. [428]
14.3 POLICY AND PRACTICE
WET applies only to products that fall within the definition of 'wine'. [429]
Wine is defined as one of the following beverages, containing more than 1.15% alcohol by volume:
- •
- grape wine
- •
- grape wine products
- •
- fruit or vegetable wine
- •
- cider or perry
- •
- mead, and
- •
- sake.
Each of these products is defined in the A New Tax System (Wine Equalisation Tax) Act 1999 (WET Act). Some of them are further defined in the A New Tax System (Wine Equalisation Tax) Regulations 2019 (WET Regulations).
Table 11 gives the definition of the products subject to WET:
| Definitions | Examples |
|---|---|
| 'Grape wine'
[430]
is a beverage that:
Grape wine continues to be grape wine even though grape spirit or brandy is added to it (within the strength limit of 22%). |
Includes:
|
| 'Grape wine products'
[431]
A grape wine product is a beverage that:
|
Grape wine products are generally traditional products that have been produced by the wine industry for many years.
Grape wine products (can only be considered so if it satisfies the requirements in the column on the left) include:
Grape wine products do not include:
|
| A 'fruit or vegetable wine'
[432]
is a beverage that:
Note 1: grape spirit or neutral spirit can only be added if the beverage meets the definition of fruit or vegetable wine before the spirit is added. Note 2: the addition of sugar to fruit wine post fermentation does not constitute the addition of a flavour. [433] Notwithstanding this, sugar cannot be added to wine products in amounts relative to other fermentable material such that the sugar cannot be properly described as an 'additive'. |
Includes:
derived from fruit or vegetables. Does not include (unless the product satisfies the requirements in the first column):
|
|
'Cider
and Perry'
[434]
are beverages that:
Note: adding cane sugar to apple or pear juice prior to the fermentation of that apple or pear juice will not prevent the resulting beverage product from being 'cider' as defined in section 31-5 of the WET Act provided that the amount of sugar added does not change the character of the beverage such that it can no longer be described as the product of apples or pears. [435] |
Includes:
Does not include:
|
| Mead for WET purposes is a beverage that:
Note: if fruit or product derived from fruit is added and it contains concentrated fruit juice or fruit pulp, the proportion of fruit or product in the mead is worked out by assuming that it has been reconstituted according to the recommendations of the manufacturer of the concentrated fruit juice or pulp. |
Mead includes:
|
| 'Sake'
[436]
is a beverage that:
|
Includes:
Does not include:
|
14.3.2 ALCOHOLIC STRENGTHS FOR FORTIFIED WINE
The Excise Act does not specify strength requirements for fortified wines. However, there are minimum strength requirements for grape wine products and fruit or vegetable wine under the WET Act. Also, the Australia New Zealand Food Standards Code states that fortified wine must contain at least 15% by volume of ethanol at 20°C.
The WET legislation [437] and the Australia New Zealand Food Standards [438] both require that fortified wine must contain not more than 22% by volume of ethyl alcohol at 20°C.
14.4 PROCEDURES
If you need more information on wine or the wine equalisation tax, contact us via:
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- ATO Online Services
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- phone 1300 137 290 , or
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- write to us at
- Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
We will ordinarily respond to electronic requests within 28 business days. We will ordinarily finalise private rulings within 28 days of receiving all necessary information. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.
14.5 LEGISLATION (quick reference guide)
In this Chapter, we have referred to the following legislation:
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- A New Tax System (Wine Equalisation Tax) Act 1999
- –
- Division 7 – exemptions
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- section 31-1 – meaning of wine
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- section 31-2 – meaning of grape wine
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- section 31-3 – meaning of grape wine product
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- section 31-4 – meaning of fruit or vegetable wine
- –
- section 31-5 – meaning of cider or perry
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- section 31-6 – meaning of mead
- –
- section 31-7 – meaning of sake
- •
- A New Tax System (Wine Equalisation Tax) Regulations 2019
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- section31-2.01 – grape wine
- –
- section 31-3.01 – grape wine products
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- section 31-4.01 – fruit or vegetable wine
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- section 31-6.01 – mead
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- Taxation Administration Act 1953
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- section 382-5 of Schedule 1 – keeping records of indirect tax transactions
Amendment history
| Part | Comment |
|---|---|
| Throughout | Updated in line with current ATO style and accessibility requirements. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Section 90 of the Commonwealth of Australia Constitution Act .
Ha v New South Wales [1997] HCA 34.
Ha [1997] HCA 34; 97 ATC 4674 at [4684], per Brennan CJ, McHugh, Gummow and Kirby JJ.
Section 5 of the Excise Tariff Act imposes excise duty on goods 'manufactured or produced'. In this Guide, the term manufactured means manufactured or produced unless otherwise specified.
For an explanation of customs and excise tariff proposals, see About Tariff Proposals .
In the absence of a tariff amendment bill, tariff proposals then before the House may be affirmed towards the end of a period of sittings by means of a tariff validation bill.
Section 115 of the Excise Act.
Section 25 of the Excise Act.
Subsection 4(1) (definition of 'storage licence') and Part IV of the Excise Act.
Section 61A of the Excise Act.
Section 7 of the Excise Act and section 1A of the Excise Tariff Act.
Section 38 of the Excise Act.
Section 4 of the Excise Act. The term 'licensed manufacturer' means 'a person or partnership who holds a manufacturer licence'.
Division 1 of Part III of the Excise Act.
Section 4 of the Excise Act.
Commissioner of Taxation v Jax Tyres Pty Ltd [1984] FCA 466; M.P. Metals Pty Ltd v Commissioner of Taxation (Cth) [1968] HCA 89; Commissioner of Taxation v Softex Industries Pty Ltd (formerly Cosco Holdings Pty Ltd) [2001] FCA 397; Re Searls Ltd (1933) 33 SR (NSW) 7.
Paragraph 2.28 of the Explanatory Memorandum to the Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006.
See Stills used for other purposes .
Subsection 77FC(2) of the Excise Act.
This includes the blending of imported high-strength neutral spirit with domestically produced high-strength neutral spirit.
Part VAA of the of the Customs Act 1901 .
Section 27 of the Excise Act.
Section 51 of the Excise Act.
Section 60 of the Excise Act.
Definition of 'storage licence' in subsection 4(1) of the Excise Act.
Note that this does not apply to repackaged beer where section 77FC of the Excise Act applies.
Section 53 of the Excise Act.
Section 60 of the Excise Act.
Section 62 of the Excise Act.
Section 61A of the Excise Act.
Section 26 of the Excise Act.
Sections 58 and 61C of the Excise Act.
Section 54 of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 54 of the Excise Act.
Subsection 86(2) of the Excise Act.
Section 87 of the Excise Act.
Section 6 of the Crimes Act 1914 .
Sections 11.1, 11.2 and 11.5 of the Schedule to the Criminal Code Act 1995 .
Section 87AA of the Excise Act and section 9 of the Crimes Act 1914 .
Section 91 of the Excise Act.
Section 46 of the Excise Act.
Section 106 of the Excise Act.
Section 50 of the Excise Act.
Subsection 4(1) of the Excise Act defines the Collector as the CEO or in relation to a section of an Excise Act for which a person is an authorised officer-that authorised officer.
Section 39E of the Excise Act.
Section 39O of the Excise Act.
Division 355 of Schedule 1 to the TAA.
Section 355-50 of Schedule 1 to the TAA.
Section 40 of the Excise Act.
Section 355-50 of Schedule 1 to the TAA.
Subdivision 355-C of Schedule 1 to the TAA.
Section 39 of the Excise Act.
Sections 25 and 117 of the Excise Act.
Sections 39FA and 39LA of the Excise Act.
Subsection 39FB(2) of the Excise Act.
Section 6A of the Excise Act.
Section 25 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 117 of the Excise Act.
Section 120 of the Excise Act.
Section 51 of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 92 of the Excise Act.
The term used in section 58 of the Excise Act is 'entry for home consumption'.
Sections 39B and 39C of the Excise Act.
Paragraphs 39B(e) and 39B(f) of the Excise Act.
Moore, B (2004) The Australian Oxford Dictionary , 2nd edn, Oxford University Press, Melbourne.
Subsection 39B(f) of the Excise Act.
Paragraph 39A(2)(f) of the Excise Act; section 995-1 of the Income Tax Assessment Act 1997 ; subsection 318(1) of the Income Tax Assessment Act 1936 .
See section 995-1 of the Income Tax Assessment Act 1997 for the definition of 'relative' for this purpose.
Subsection 318(1) of the Income Tax Assessment Act 1936 .
Subsection 318(7) of the Income Tax Assessment Act 1936 .
Subsection 318(2) of the Income Tax Assessment Act 1936 .
Subsection 318(3) of the Income Tax Assessment Act 1936 .
Subsection 318(4) of the Income Tax Assessment Act 1936 .
Paragraph 39A(2)(fa) of the Excise Act.
Paragraphs 39A(2)(g) and (h) of the Excise Act.
Paragraph 39A(2)(i) of the Excise Act.
Paragraph 39A(2)(ia) of the Excise Act.
Paragraph 2.28 of the Explanatory Memorandum to the Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006.
Paragraph 39A(2)(j) of the Excise Act.
Paragraph 39A(2)(k) of the Excise Act.
Section 5 of the Excise Tariff Act.
Paragraph 39A(2)(l) of the Excise Act.
Martino and Australian Taxation Office [2002] AATA 1242.
Paragraph 39G(1)(k) of the Excise Act.
Subsection 39D(4) and section 39DA of the Excise Act.
Subsection 39D(1) of the Excise Act.
Subsection 39D(3) of the Excise Act.
Section 39Q of the Excise Act.
Sections 16 to 22 of the Excise Act.
Section 39Q of the Excise Act.
Paragraph 120(1)(iv) of the Excise Act.
Paragraph 120(2)(d) of the Excise Act.
Note that this is different to the consideration for granting a licence. In granting a licence we can take into account any misleading statement, or if you knowingly made a false statement, in your application. For suspension or cancellation we can consider any statement you make to us in relation to excise matters.
Subsection 39l(4) of the Excise Act.
Subsection 39L(3) of the Excise Act.
Subsections 39G(1) and 39L(1) of the Excise Act.
Sections 26 and 39K of the Excise Act.
Section 39K of the Excise Act.
Subsection 39K(6) of the Excise Act.
Subsection 39N(2) and paragraph 39L(4)(b) of the Excise Act.
Section 39LA of the Excise Act.
Section 77F of the Excise Act.
Section 39Q of the Excise Act.
Subsections 39J(2) and 39L(5) of the Excise Act.
Section 39P of the Excise Act.
Paragraph 39K(1)(a) of the Excise Act.
Paragraph 39K(1)(b) of the Excise Act.
Subsection 39M(1) of the Excise Act.
Section 77E of the Excise Act.
This does not mean movement within the bounds of premises covered by your licence, rather movement from those premises to another place.
Section 61A of the Excise Act.
Sections 16 to 22 of the Excise Act.
Section 60 of the Excise Act.
While there is no specific provision in the Excise Act which allows permissions to be cancelled (unlike licences), in accordance with subsection 33(3) of the Acts Interpretations Act 1901 the power to grant the permission provides the power to cancel the permission.
Section 117A of the Excise Act.
Section 61A of the Excise Act.
Subsection 5(1) of the Excise Tariff Act.
Section 61 of the Excise Act.
Section 61C of the Excise Act.
Paragraph 58(1)(a) of the Excise Act.
Section 61C of the Excise Act.
Paragraph 61C(1)(a) of the Excise Act.
Subsection 61C(1A) of the Excise Act.
Subsection 61C(1B) of the Excise Act.
Subparagraph 61C(1)(b)(ia) of the Excise Act.
Subparagraphs 61C(1)(b)(i) and (ii) of the Excise Act.
Defined in subsection 4(1) of the Excise Act by reference to section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997 .
Defined in subsection 4(1) of the Excise Act by reference to subparagraph 61C(a)(b)(ia) and section 61C(1AA) of the Excise Act.
Subsections 61C(1C), (1D) and (1E) and subsections 61C(5) to (7) of the Excise Act.
Paragraph 61C(1C)(b) of the Excise Act.
Paragraphs 162C(1)(d), 162C(1)(e) or 162C(1)(f) of the Excise Act.
Paragraph 61C(3)(a) of the Excise Act.
Paragraph 61C(3)(g) of the Excise Act.
Section 2B of the Acts Interpretation Act 1901 .
Paragraphs 61C(3)(c) and (g) of the Excise Act.
Subsection 61C(3A) of the Excise Act.
Paragraphs 61C(8)(a), (b) and (c) of the Excise Act.
Paragraphs 61C(8)(a), (b) and (c) of the Excise Act.
Paragraphs 61C(8)(d) and (e) of the Excise Act.
Paragraph 61C(3)(e) of the Excise Act.
Subsection 61C(9) of the Excise Act.
Section 58 of the Excise Act.
You can find the current excise rates of duty, along with those applicable pre 3 February 2025 at our tariff working page Excise duty rates for alcohol .
For beer, the rate of duty is only applied to the litres of alcohol in excess of 1.15%, as per the rates specified in the Schedule. This is referred to as the dutiable content.
Preamble of the Schedule to the Excise Tariff Act.
Section 65 of the Excise Act.
Section 6A of the Excise Tariff Act.
Section 59 and paragraph 61C(3)(g) of the Excise Act.
Subsections 59A(1) and (2) of the Excise Act.
Subsection 59A(5) and section 65 of the Excise Act.
This allocation considers your normal delivery activity over a period of time. This period will take into account any aberrations and will be long enough to allow a representative average to be calculated.
Subsection 59A(8) of the Excise Act.
Subsection 61C(5) of the Excise Act.
Subsection 59B(1) of the Excise Act.
Section 154 of the Excise Act.
Section 60 of the Excise Act.
ATO Interpretative Decision ATO ID 2004/61 Excise: goods given away without payment of excise duty .
ATO Interpretative Decision ATO ID 2001/595 Excise: Liability to pay an amount equal to the excise duty on excisable goods stolen from the premises of a licensed excise manufacturer or a licensed storage place .
Section 162C of the Excise Act.
Subsection 61C(7) of the Excise Act.
Paragraphs 162C(1)(d), (e) and (f) of the Excise Act.
The settlement period usually specified in a PSP is 7 days with lodgment of your excise return required by 4:00 pm on the first working day after the end of your settlement period. However, if you only deliver concessional spirit into the Australian domestic market the settlement period specified in, your PSP may be monthly.
Subsection 8AAZMB(2) of the TAA.
Paragraphs 61C(3)(a), (b), (c) and (g) of the Excise Act.
Section 61 of the Excise Act.
Section 61C of the Excise Act.
Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.
Paragraph 120(1)(vi) of the Excise Act.
Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C of the Excise Act).
See R v Lyon [1906] HCA 17; Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; Carmody v F C Lovelock Pty Ltd [1970] HCA 35; Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951 and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.
The term used in section 58 of the Excise Act is 'entry for home consumption'.
Section 78 of the Excise Act.
Table item 1 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Pan Macmillan Australia (2025) The Macquarie Dictionary online, www.macquariedictionary.com.au , accessed 16 June 2025.
Table item 2 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table item 2 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Clause 2 of Schedule 1 to the Excise Regulation.
Clause 2 of Schedule 1 to the Excise Regulation.
Clause 2 of Schedule 1 to the Excise Regulation.
Table item 1 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table item 2 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table item 3 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table item 5 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table item 7 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table items 19 and 20 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 . From 1 July 2017, the 'excise refund scheme for alcohol manufacturers' took effect and expanded the 'brewery refund scheme' to include distilled and low strength fermented alcoholic beverages whether or not they are sold directly from the manufacturing premises. Between 1 July 2012 to 30 June 2017, eligible breweries were able to claim a refund of 60% of the duty paid on beer manufactured and sold directly from the manufacturing premises, up to $30,000 per year. Prior to 1 July 2012, in relation to beer manufactured at a microbrewery, individual claims for refunds were calculated at 60% of the duty paid up to a maximum of $10,000.
Table item 10 of subclause 2(1) of Schedule 1 to the Excise Regulation.
Table item 21 of subclause 1(1) of Schedule 1 to the Excise Regulation (now repealed).
Subsection 62(4) of the Excise Regulation.
Subclause 2(3) of Schedule 1 to the Excise Regulation.
Subclause 1(5) of Schedule 1 to the Excise Regulation (now repealed).
Subclause 2(2) of Schedule 1 to the Excise Regulation; table item 3 of subclause 1(1) of Schedule 1 to the Excise Regulation.
Table item 1 of section 11 of the Excise Regulation.
Table item 10(c) of subclause 2(1) of Schedule 1 to the Excise Regulation.
Subsection 62(3) of the Excise Regulation.
Section 6 of the Excise Regulation.
Subsection 4(1) of the Excise Act.
Paragraph 91 of Excise Ruling ER 2012/1 Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts .
Subsection 27(2) of the Excise Act.
Sections 25 and 27 of the Excise Act.
Subclause 2(4) of Schedule 1 to the Excise Regulation; subclause 1(6) of Schedule 1 to the Excise Regulation (now repealed).
Table item 10(d) of subclause 2(1) of Schedule 1 to the Excise Regulation; table item 21(d) of subclause 1(1) of Schedule 1 to the Excise Regulation (now repealed).
Explanatory Statement to the Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 .
Table item 10(e) of subclause 2(1) of Schedule 1 to the Excise Regulation; table item 21(e) of subclause 1(1) of Schedule 1 to the Excise Regulation (now repealed).
Section 79 of the Excise Act and section 14 of the Excise Regulation.
Subsection 16(1) of the Excise Regulation.
Subsection 16(2) of the Excise Regulation.
Subsection 16(3) of the Excise Regulation.
Section 80 of the Excise Act.
Section 160A of the Excise Act.
Section 64 of the Excise Act.
Clause 2 of Schedule 1 to the Excise Regulation.
Section 55 of the Excise Regulation.
Section 10 of the Excise Regulation.
Section 11 of the Excise Regulation.
Table item 3 of subsection 16(1) to the Excise Regulation.
Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.
Paragraph 120(1)(vi) of the Excise Act.
The term used in section 58 of the Excise Act is 'entry for home consumption'.
For example, a decision not to issue a movement permission under section 61A of the Excise Act.
Objections are governed by Part IVC of the Taxation Administration Act 1953 (TAA).
These are conducted in the Administrative Review Tribunal or the Federal Court.
Section 39Q of the Excise Act.
Paragraph 162C(1)(c) of the Excise Act.
Paragraphs 162C(1)(d) to (f) of the Excise Act.
Paragraphs 162C(1)(d), (i) and (j) of the Excise Act.
Paragraph 162C(1)(g) of the Excise Act.
Paragraph 162C(1)(h) of the Excise Act.
Section 14ZU of the TAA.
Section 5 of the Excise Act and section 4D of the Crimes Act 1914 .
Section 127A of the Excise Act.
Section 116 of the Excise Act.
Section 151 of the Excise Act.
Part XA of the Excise Act.
Subsections 117(2) and 117B(2) of the Excise Act.
Section 129B of the Excise Act.
Section 129F of the Excise Act.
Section 6B of the Excise Act.
Preamble to the Schedule of the Excise Tariff Act.
Paragraph 120(1)(iiia) of the Excise Act.
Section 77FC of the Excise Act.
Assuming beer delivered in bulk containers greater than 48 litres at rates applicable from 3 February 2025.
Section 53 of the Excise Act.
Section 60 of the Excise Act.
Section 62 of the Excise Act.
Section 39D of the Excise Act.
Sections 58 and 61C of the Excise Act.
Section 54 of the Excise Act.
Section 61 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 86 of the Excise Act.
Section 53 of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 60 of the Excise Act.
Section 50 of the Excise Act.
Section 77D of the Excise Act.
Section 50 of the Excise Act.
Section 50 of the Excise Act.
Subsection 86(2) of the Excise Act.
Section 87 of the Excise Act.
Section 6 of the Crimes Act 1914 .
Sections 11.1, 11.2 and 11.5 of the Schedule to the Criminal Code Act 1995 .
Section 87AA of the Excise Act.
Section 91 of the Excise Act.
Section 46 of the Excise Act.
Section 106 of the Excise Act.
Section 25 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 117A of the Excise Act.
Section 61A of the Excise Act.
Section 61 of the Excise Act.
Section 77E of the Excise Act.
Section 61C of the Excise Act.
Section 117B of the Excise Act.
Section 51 of the Excise Act.
Paragraph 120(1)(vi) of the Excise Act.
Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 92 of the Excise Act.
Subsection 4(1) of the Excise Act.
Subsection 4(1) of the Excise Act.
Note the legislation uses the term 'delivered for home consumption' (see, for example, sections 61 and 61C of the Excise Act).
See R v Lyon [1906] HCA 17; Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; Carmody v F C Lovelock Pty Ltd [1970] HCA 35; Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951 and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.
The term used in section 58 of the Excise Act is 'entry for home consumption'.
Section 77FK of the Excise Act.
Section 25 of the Excise Act.
A volatile oil obtained from a natural vegetable product by steam distillation. Often mixed with high strength spirit and other substances to manufacture flavourings, essences, scents or toilet preparations.
Section 25 of the Excise Act.
Section 77FK of the Excise Act.
Section 27 of the Excise Act.
See ATO Interpretative Decision ATO ID 2011/48 Excise and the number of premises specified in a licence to manufacture .
Section 77FF of the Excise Act: specific approval to use spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. For more information see Chapter 13 Concessional spirit.
See paragraphs 31 to 35 of Excise Ruling ER 2012/1 Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts .
Section 50 of the Excise Act.
Section 60 of the Excise Act.
Section 50 of the Excise Act.
Section 53 of the Excise Act.
Section 60 of the Excise Act.
Section 62 of the Excise Act.
Section 39D of the Excise Act.
Sections 58 and 61C of the Excise Act.
Section 54 of the Excise Act.
Section 61 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 86 of the Excise Act.
Section 53 of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Subsection 86(2) of the Excise Act.
Section 87 of the Excise Act.
Section 6 of the Crimes Act 1914 .
Sections 11.1, 11.2 and 11.5 of the Schedule to the Criminal Code Act 1995 .
Section 87AA of the Excise Act.
Section 91 of the Excise Act.
Section 46 of the Excise Act.
Section 106 of the Excise Act.
Section 25 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 117A of the Excise Act.
Section 61A of the Excise Act.
Section 61 of the Excise Act.
Section 117B of the Excise Act.
Section 51 of the Excise Act.
Section 77FK of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 92 of the Excise Act.
Note the legislation uses the term 'delivered for home consumption' (see, for example, sections 61 and 61C of the Excise Act.
See R v Lyon [1906] HCA 17; Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; Carmody v F C Lovelock Pty Ltd [1970] HCA 35; Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951 and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.
The term used in section 58 of the Excise Act is 'entry for home consumption'.
See Chapter 10 Beer for information on how beer is defined for tariff purposes.
Wine as defined in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999 .
Section 4 of the Excise Act.
The Schedule to the Excise Tariff Act.
Some products such as rum, whisky, gin and ouzo are spirits and also meet the definition of OEB. This means they are covered by both parts of item 3 of the Schedule to the Excise Tariff Act. At the sub-heading level they are covered by subitem 3.2 of the Schedule to the Excise Tariff Act, or if they meet the conditions for concessional spirits then they may be covered by subitems 3.5, 3.6, 3.7 or 3.8 of the Schedule to the Excise Tariff Act. Brandy can also be classified to these subitems if the conditions are met.
Subsections 58(4) and (5) of the Excise Act.
Subsection 77FI(1) of the Excise Act.
Section 77FL of the Excise Act.
Section 53 of the Excise Act.
Section 60 of the Excise Act.
Section 62 of the Excise Act.
Section 39D of the Excise Act.
Sections 58 and 61C of the Excise Act.
Section 54 of the Excise Act.
Section 61 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 86 of the Excise Act.
Section 53 of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 50 of the Excise Act.
Subsection 86(2) of the Excise Act.
Section 87 of the Excise Act.
Section 6 of the Crimes Act 1914 .
Sections 11.1, 11.2 and 11.5 of the Criminal Code Act 1995 .
Section 87AA of the Excise Act.
Section 91 of the Excise Act.
Section 46 of the Excise Act.
Section 106 of the Excise Act.
Section 25 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 117A of the Excise Act.
Section 61A of the Excise Act.
Section 61 of the Excise Act.
Section 61C of the Excise Act.
Section 117B of the Excise Act.
Section 51 of the Excise Act.
Paragraph 120(1) of the Excise Act.
Section 77FL of the Excise Act.
Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 92 of the Excise Act.
Note the legislation uses the term 'delivered for home consumption' (see, for example, sections 61 and 61C of the Excise Act).
See R v Lyon [1906] HCA 17; Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; Carmody v F C Lovelock Pty Ltd [1970] HCA 35; Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951 and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.
The term used in section 58 of the Excise Act is 'entry for home consumption'.
Section 24 of the Excise Act and Part VAA of the Customs Act 1901 .
Section 77FM of the Excise Act provides that spirit blending is manufacture so the result of blending imported spirit other spirits in Australia is excisable spirit.
See Excise (Concessional Spirits – Class of Persons) Determination 2024 .
Section 50 of the Excise Act.
Sections 77FD (fortifying spirit) or 77FF (use for industrial, etc. purpose) of the Excise Act.
Section 16 of the Excise Act.
Section 20 of the Excise Act.
Section 77FH of the Excise Act.
This will be a condition of your permission to receive fortifying spirit.
Section 77FH of the Excise Act.
See Excise (Concessional Spirits – Class of Persons) Determination 2024 .
If the spirit was denatured to an approved formula, you would purchase spirit that was classified to subitem 3.8 of the Schedule and there would be no limits on the volume you could purchase.
Subsection 77FF(5) of the Excise Act; Excise Concessional spirit approvals guidelines 2016 (No. 2) .
Subsection 77FF(3) of the Excise Act.
Section 77FH of the Excise Act.
Explanatory Statement to Excise (Denatured spirits) Determination 2016 (No. 3) .
Section 77FJ of the Excise Act.
Section 117 of the Excise Act.
Section 25 of the Excise Act.
Section 26 of the Excise Act.
Section 27 of the Excise Act.
Section 77FJ of the Excise Act.
Section 117A of the Excise Act.
Section 61A of the Excise Act.
Section 61 of the Excise Act.
Section 61C of the Excise Act.
Section 51 of the Excise Act.
Paragraph 120(1)(vi) of the Excise Act.
Paragraphs 120(1)(iv) and 120(2)(b) of the Excise Act.
Section 49 of the Excise Act.
Section 52 of the Excise Act.
Section 92 of the Excise Act.
Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
See R v Lyon [1906] HCA 17; Collector of Customs (NSW) v Southern Shipping Co Ltd [1962] HCA 20; Carmody v F C Lovelock Pty Ltd [1970] HCA 35; Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2008] FCA 1951 and Moama Refinery Pty Ltd v Chief Executive Officer of Customs [2001] FCA 1287.
The term used in section 58 of the Excise Act 1901 is 'entry for home consumption'.
Quoting is a mechanism to relieve or defer wine tax on wine to a later dealing or to give effect to exemption from wine tax for a particular supply of wine. The only form of quotation is the quotation by an entity, registered for GST, of their ABN.
Division 7 of the A New Tax System (Wine Equalisation Tax) Act 1999 .
Section 382-5 of Schedule 1 to the Taxation Administration Act 1953 .
Section 31-1 of the A New Tax System (Wine Equalisation Tax) Act 1999 .
Section 31-2 of the WET Act and section 31-2.01 of the WET Regulations.
Section 31-3 of the WET Act and section 31-3.01 of the WET Regulations.
Section 31-4 of the WET Act and section 31-4.01 of the WET Regulations.
ATO Interpretative Decision ATO ID 2003/951 Excise: Addition of sugar to fruit wine .
Section 31-5 of the WET Act.
ATO Interpretative Decision ATO ID 2009/15 Excise: Wine Equalisation Tax: cider manufacture – adding sugar to apple juice prior to fermentation .
Section 31-7 of the WET Act.
Sections 31-2.01, 31-4.01 and 31-6.01 of the WET Regulations.
Standard 4.5.1 of the Australia New Zealand Food Standards Code.
References
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