[4092] Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’ [updated]
Title
Final Excise Determination
Alcohol excise: the addition of water to beer
Purpose
The Final Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921.
Expected completion
To be advised.
Comments
Draft Excise Determination ED 2024/D1 Alcohol excise: the addition of water to beer published on 12 June 2024. Comments period closes 12 July 2024.
Contact
Andrew Bennett, Excise Centre
Phone: (08) 8208 1868
Title
Final Wine Equalisation Tax Determination
Wine Equalisation Tax: the addition of water to cider or perry
Purpose
The Final Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999.
Expected completion
To be advised.
Comments
Draft Wine Equalisation Tax Determination WETD 2024/D1 Wine equalisation tax: the addition of water to cider or perry published on 12 June 2024. Comments period closes 12 July 2024.
Contact
Andrew Bennett, Excise Centre
Phone:(08) 8208 1868