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Edited version of private advice
Authorisation Number: 1052290136291
Date of advice: 20 September 2024
Ruling
Subject: Excise remission scheme for manufacturers of alcoholic beverages
Question 1
Are you legally and economically independent from another alcohol manufacturer for the purposes of the Excise remission scheme for manufacturers of alcoholic beverages (Remission scheme)?
Answer 1
Yes
This ruling applies for the following period:
XX September 20XX to 19 September 20XX
The scheme commences on:
XX September 20XX
Relevant facts and circumstances
You are legally and economically independent of another alcohol manufacturer that will receive a remission under the Remission scheme in respect of goods entered during the financial year.
Relevant legislative provisions
Excise Regulation 2015 Schedule 1 Clause 2