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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your private ruling

Authorisation Number: 1012601722658

Ruling

Subject: Ginger beer

Question 1

Is the ginger beer classified as a beer under the Excise Tariff Act 1921 (Excise Tariff Act)?

Answer

Yes

This ruling applies for the following periods:

From 1 July 2013

Relevant facts and circumstances

    • The ingredients of the ginger beer are as follows:

    - water

    - flavoured concentrate

    - malt

    - sugars

    - hops, and

    - yeast.

    • The ginger beer is manufactured through the following process:

    - Boil water, malt, concentrate and sugars

    - Add hops

    - Cool the product, then

    - Add yeast and ferment.

    • The malt is made from wheat and therefore has been manufactured from or contains cereals.

    • The ginger beer has a bitterness level greater than 4.0.

    • The ginger beer contains less than 4.0% by weight in sugars.

    • There are no artificial sweeteners added to the ginger beer.

    • There is no alcohol added to the ginger beer nor is there alcohol within the substances or flavours added to the ginger beer.

    • There is no spirit added to the ginger beer.

    • There are no additional cereals added to the ginger beer.

    • The final ginger beer will contain more than 1.15% by volume of alcohol.

Relevant legislative provisions

Excise Tariff Act 1921

Excise Tariff Act 1921 The Schedule

Reasons for decision

The ginger beer meets the definition of beer in the Schedule to the Excise Tariff Act because it:

    • is a brewed beverage

    • is the product of the yeast fermentation of malted cereals,

    • contains hops, with a bitterness level greater than 4.0

    • contains less than 4.0% by weight in sugars

    • does not contain artificial sweetener

    • does not contain alcohol based flavours or substances

    • does not contain spirit, and

    • contains more than 1.15% by volume of alcohol.

The beer will be subject to excise tariff rate 1.16 (for beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment) when it is made by your customers for them to take home.


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