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Edited version of private advice
Authorisation Number: 1052355632658
Date of advice: 14 February 2025
Ruling
Subject: Excise remission scheme for manufacturers of alcoholic beverages
Question 1
Do subsequent processes undertaken on your alcoholic beverages constitute manufacture?
Answer 1
No.
This ruling applies for the following period:
XX XXX 20XX to XX XXX 20XX
The scheme commences on:
XX XXX 20XX
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.
Relevant legislative provisions
Excise Regulation 2015 Schedule 1 Clause 2 Item 10