ATO Interpretative Decision
ATO ID 2003/851 (Withdrawn)
Excise
Do the words 'Made in Australia' need to appear on beer labels?FOI status: may be released
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This ATO Interpretive Decision is withdrawn from the database because it contains a view in respect of provisions of the Excise Act 1901 and the Excise Regulation 1925 that were repealed with effect of 1 July 2006. Despite its withdrawal it continues to be a precedential view in respect of the removal of beer prior to 1 July 2006.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Can words other than 'Made in Australia' be approved to appear on a label on a bottle containing beer in relation to paragraph 213(1)(b) of the Excise Regulations 1925?
Decision
Yes. The words 'Made in Australia' do not need to appear on the label, but words that unambiguously indicate that the beer was made in Australia must appear on the label. Words such as 'Product of Australia' are acceptable whilst phrases such as 'Proud to be Australian' or 'From Australia' are not acceptable, as they do not necessarily indicate that the beer was made in Australia.
Facts
The label for a bottle or can of beer has the words or words similar to 'Proud to be Australian', 'From Australia', 'An Australian Company' or 'Bottled in Australia' appearing, but not the words 'Made in Australia'.
Reasons for Decision
Section 77C of the Excise Act 1901, requires that beer not be removed from a brewery unless it is marked or labelled in the prescribed manner. Paragraph 213(1)(b) of the Excise Regulations allows the Commissioner to approve words other than the words 'Made in Australia' if they indicate that the beer was made in Australia.
The purpose of requiring the label to show whether the beer was made in Australia is to indicate whether the beer is subject to excise duty or to customs duty. Any words that unambiguously indicate that the beer was made in Australia should therefore be approved. If the wording is such that in any reasonable person's mind there is doubt about whether the beer was made in Australia, the wording should not be accepted.
Examples of acceptable alternatives would be 'Product of Australia' or 'Australian made'.
Date of decision: 29 August 2003
Legislative References:
Excise Act 1901
section 77C
paragraph 213(1)(b) Related ATO Interpretative Decisions
ATO ID 2003/852
Keywords
Beer
Label
Made in Australia
Country of Origin
ISSN: 1445-2782
| Date: | Version: | |
| 29 August 2003 | Original statement | |
| You are here | 3 November 2006 | Archived |
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