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Edited version of private advice
Authorisation Number: 1052245254680
Date of advice: 2 August 2024
Ruling
Subject: Excise remission scheme for manufacturers of alcoholic beverages
Question
Are you eligible to apply the Excise remission scheme for manufacturers of alcoholic beverages?
Answer
Yes.
This ruling applies for the following period
2 August 2024 to 1 August 2028
The scheme commences on:
2 August 2024
Relevant facts and circumstances
You are an alcohol manufacturer who has a liability to pay excise duty on an alcoholic beverage that you manufactured and entered for home consumption during the financial year.
You are legally and economically independent of any other alcohol manufacturer that has received a remission under the Remission Scheme (or, in certain cases, a refund) in respect of goods entered during the financial year.
You fermented or distilled at least 70% of the alcohol content of the beverage on which you had an excise duty liability.
You own a still with a capacity of at least 5 litres, that was installed ready for use at the beginning of the financial year, which was used to manufacture an alcoholic beverage during the financial year.
Relevant legislative provisions
Excise Regulation 2015 Schedule 1 clause 2
Excise Regulation 2015 Section 6
Excise Act 1901 Section 4