Excise Ruling
ER 2023/1A1 - Addendum
Excise: the meaning of 'legally and economically independent'
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Excise Ruling ER 2023/1 to:
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- reflect amendments made to Excise Regulation 2015 by the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025, and
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- update minor typographical and grammatical issues.
ER 2023/1 is amended as follows:
Omit 'decision making'; substitute 'decision-making'.
Omit 'decision making'; substitute 'decision-making'.
At the end of the paragraph, insert 'The shareholdings of the 2 entities are shown in Diagram 4 of this Ruling.'.
Omit the wording of the paragraph; substitute:
This Ruling applies both before and after its date of issue.
After 'up to a maximum of $350,000 each financial year.', insert 'From 1 July 2026, the maximum amount increased to $400,000.'.
Omit 'and notably'; substitute 'and, notably,'.
This Addendum applies from 1 July 2026.
Commissioner of Taxation
15 July 2026
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References
ATO references:
NO 1-1BL1LHDP