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Edited version of your revised private ruling
Authorisation Number: 1052129425227
Date of advice: 26 June 2023
Ruling
Subject: Excise - definition of beer
Question
Do your products meet the definition of 'beer' in the Schedule to the Excise Tariff Act 1921?
Answer
Your products meet the definition of 'beer' as defined in the Schedule to the Excise Tariff Act 1921.
This ruling applies for the following period:
1 July 2023 to 30 June 2024
The scheme commences on:
1 July 2023
Relevant facts and circumstances
You plan to manufacture three flavoured beverages (the products).
Your planned production method has been provided.
The products are the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals.
The products will have an International Bitterness Units (IBU) measurement of not less than 4.0.
The products will not exceed 4.0% by weight of sugars.
The products will not contain artificial sweetener.
Flavourings will not add more than 0.5% alcohol to the total volume of the final beverages.
Spirit distilled from beer will not be added at any time during the production process.
The products will contain more than 1.15% by volume of alcohol.
Relevant legislative provisions
The Schedule to the Excise Tariff Act 1921