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

Schedule 1   Amendments

Excise Tariff Act 1921

2   Schedule (cell at table subitem 1.2, column headed "Description of goods")

Repeal the cell, substitute:

Beer not exceeding 3% by volume of alcohol packaged in:

(a) an individual container exceeding 48 litres; or

(b) an individual container:

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

(ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).