Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)

Schedule 5   Small-scale repackaging of beer into smaller containers

Excise Act 1901

3   At the end of section 77FC

Add:

(2) Subsection (1) does not apply in relation to the repackaging of the first 10,000 litres of beer, at particular premises in a financial year, in relation to which the following conditions are satisfied:

(a) the beer is repackaged into exempt beer containers for the purposes of retail sale;

(b) the retail sale occurs immediately after the repackaging of the beer.

(3) For the purposes of subsection (2), an exempt beer container is a sealed individual container, of no more than 2 litres, that is not pressurised.