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Edited version of private advice
Authorisation Number: 1052280577577
Date of advice: 23 July 2024
Ruling
Subject: Excise - definition of beer
Question
Do your products meet the definition of 'beer' as defined 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 20YY to 30 June 20YY
The scheme commenced on:
1 July 20YY
Relevant facts and circumstances
You plan to manufacture two flavoured beverages (the products).
Your planned production method has been provided.
The products will have an International Bitterness Unit (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.
The 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 (the Schedule).
Reasons for decision
As your products satisfy all the paragraphs within the definition of 'beer' in the Schedule, your products are considered to be 'beer'.