Excise Amendment (Refund Scheme for Alcohol Manufacturers) Regulations 2017 (F2017L00927)

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Excise duty has been paid during a financial year on an alcoholic beverage that is manufactured by an alcohol manufacturer, and:

(a) the duty was paid by the alcohol manufacturer; and

(b) in accordance with subclause (6), the alcohol manufacturer is legally and economically independent of any other alcohol manufacturer that has received a refund because of this item in relation to duty paid during the financial year; and

(c) the amount of refund paid because of this item to the alcohol manufacturer mentioned in paragraph (a) in relation to duty paid during the financial year does not exceed:

(i) if the alcohol manufacturer is analcohol manufacturer at the start of the financial year - $30,000; or

(ii) if the alcohol manufacturerfirst becomes an alcohol manufacturer after the start of the financial year - an amount worked out under subclause (5); and

(d) the alcohol manufacturer fermented or distilled at least 70% by volume of the alcohol content of the alcoholic beverage; and

(e) if the alcoholic beverage is obtained from distillation, and the refund is not of duty paid in the first or second financial year in relation to which the alcohol manufacturer could first claim a refund because of this item for any alcoholic beverage:

(i) in accordance with subclause (6), the alcohol manufacturer has sole ownership of one or more stills that have a capacity of at least 5 litres; and

(ii) at least one of those stills had been installed and was ready to use at the start of the financial year during which the duty mentioned in paragraph (a) was paid; and

(iii) at least one of those stills is used by the alcohol manufacturer during the financial year for the purposes of manufacturing any alcoholic beverages.