Excise guidelines for the alcohol industry

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FOOTNOTES

[1] Section 90 of the Constitution

[2] Section 5 of the Excise Tariff Act imposes excise duty on goods 'manufactured or produced'. In this guide the term manufactured means manufactured or produced unless otherwise specified

[3] Ha & Anor v. State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v. State Of New South Wales & Ors 97 ATC 4674

[4] Ha & Anor v. State Of New South Wales & Ors; Walter Hammond & Associates Pty Limited v.State Of New South Wales & Ors 97 ATC 4674 at page 4684 per Brennan CJ, McHugh, Gummow and Kirby JJ

[5] For an explanation of customs and excise tariff proposals, see www.aph.gov.au

[6] Section 25 Excise Act 1901

[7] Excise Act 1901 subsection 4(1) (definition of 'storage licence') and Part IV

[8] Excise Act 1901 section 61A

[9] Excise Act 1901 section 7 and Excise Tariff Act 1921 section 1A

[10] Excise Act 1901 section 4 - The term 'licensed manufacturer' means " a person or partnership who holds a manufacturer licence "

[11] Excise Act 1901 Division 1 of Part III

[12] Paragraph 2.28 of the Explanatory Memorandum to the Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006

[13] ATO website: 'Stills and distillation': https://www.ato.gov.au/business/excise-and-excise-equivalent-goods/alcohol-excise/spirits-and-other-excisable-beverages/stills-and-distillation/

[14] Excise Act 1901 section 77FC

[15] This includes the blending of imported high strength neutral spirit with domestically produced high strength neutral spirit

[16] Customs Act 1901 Part VAA

[17] Excise Act 1901 section 27

[18] Excise Act 1901 section 51

[19] Excise Act 1901 section 60

[20] Excise Act 1901 subsection 4(1) definition of 'storage licence'

[21] Note that this does not apply to repackaged beer where section 77FC of the Excise Act 1901 applies

[22] Excise Act 1901 section 53

[23] Excise Act 1901 section 60

[24] Excise Act 1901 section 62

[25] Excise Act 1901 section 61A

[26] Excise Act 1901 section 26

[27] Excise Act 1901 section 58 and section 61C

[28] Excise Act 1901 section 54

[29] Excise Act 1901 section 49

[30] Excise Act 1901 section 52

[31] Excise Act 1901 section 54

[32] Excise Act 1901 subsection 86(2)

[33] Excise Act 1901 section 87

[34] Crimes Act 1914 section 6

[35] Criminal Code Act 1995 Schedule - The Criminal Code sections 11.1, 11.2 and 11.5

[36] Excise Act 1901 section 87AA and Crimes Act 1914 section 9

[37] Excise Act 1901 section 91

[38] Excise Act 1901 section 46

[39] Excise Act 1901 section 106

[40] Excise Act 1901 section 50

[41] Excise Act 1901 section 39E

[42] Excise Act 1901 section 39F

[43] Excise Act 1901 section 39O

[44] Taxation Administration Act 1953 Schedule 1 Division 355

[45] Taxation Administration Act 1953 section 355-50 of Schedule 1

[46] Taxation Administration Act 1953 Schedule 1 section 355-50

[47] Taxation Administration Act 1953 Schedule 1 Subdivision 355-C

[48] Excise Act 1901 section 39

[49] Excise Act 1901 sections 25 & 117

[50] Excise Act 1901 section 6A

[51] Excise Act 1901 section 25

[52] Excise Act 1901 section 26

[53] Excise Act 1901 section 27

[54] Excise Act 1901 section 117

[55] Excise Act 1901 section 120

[56] Excise Act 1901 section 51

[57] Excise Act 1901 section 49

[58] Excise Act 1901 section 52

[59] Excise Act 1901 section 92

[60] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[61] Excise Act 1901 sections 39B and 39C

[62] Excise Act 1901 paragraphs 39B(e) and 39B(f)

[63] Excise Act 1901 subsection 39B(f)

[64] Excise Act 1901 subsection 39A(2)(f); Income Tax Assessment Act 1997 section 995-1; Income Tax Assessment Act 1936 subsection 318(1)

[65] Income Tax Assessment Act 1997 section 995-1 for definition of Relative for this purpose

[66] Income Tax Assessment Act 1936 subsection 318(1)

[67] Income Tax Assessment Act 1936 subsection 318(7)

[68] Income Tax Assessment Act 1936 subsection 318(2)

[69] Income Tax Assessment Act 1936 subsection 318(3)

[70] Income Tax Assessment Act 1936 subsection 318(4)

[71] Excise Act 1901 paragraph 39A(2)(fa)

[72] Excise Act 1901 paragraphs 39A(2)(g) and 39A(2)(h)

[73] Excise Act 1901 paragraph 39A(2)(i)

[74] Excise Act 1901 paragraph 39A(2)(ia)

[75] Paragraph 2.28 of the Explanatory Memorandum to the Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006

[76] Excise Act 1901 paragraph 39A(2)(j)

[77] Excise Act 1901 paragraph 39A(2)(k)

[78] Excise Tariff Act 1921 section 5

[79] Excise Act 1901 paragraph 39A(2)(l)

[80] Martino and Australian Taxation Office [2002] AATA 1242

[81] Excise Act 1901 paragraph 39G(1)(k)

[82] Excise Act 1901 subsection 39D(4) & section 39DA

[83] Excise Act 1901 subsection 39D(1)

[84] Excise Act 1901 subsection 39D(3)

[85] Excise Act 1901 section 39Q

[86] Excise Act 1901 sections 16-22

[87] Excise Act 1901 section 39Q

[88] Excise Act 1901 subsection 39F(4)

[89] Excise Act 1901 section 120

[90] Note that this is different to the consideration for granting a licence. In granting a licence we can take into account any misleading statement, or if you knowingly made a false statement, in your application. For suspension or cancellation we can consider any statement you make to us in relation to excise matters

[91] Excise Act 1901 subsection 39L(4)

[92] Excise Act 1901 subsection 39L(3)

[93] Excise Act 1901 subsections 39G(1) and 39L(1)

[94] Excise Act 1901 section 39K

[95] Excise Act 1901 subsection 39K(6)

[96] Excise Act 1901 subsection 39N(2) and Excise Act 1901 paragraph 39L(4)(b)

[97] Excise Act 1901 section 77F

[98] Excise Act 1901 section 39Q

[99] Excise Act 1901 subsections 39J(2) and 39L(5)

[100] Excise Act 1901 section 39P

[101] Excise Act 1901 paragraph 39K(1)(a)

[102] Excise Act 1901 paragraph 39K(1)(b)

[103] Excise Act 1901 subsection 39M(1)

[104] Excise Act 1901 section 77E

[105] This does not mean movement within the bounds of your licensed premises, rather movement from licensed premises to another place

[106] Excise Act 1901 section 61A

[107] Excise Act 1901 sections 16-22

[108] Excise Act 1901 section 60

[109] While there is no specific provision in the Excise Act which allows permissions to be cancelled (unlike licences), in accordance with subsection 33(3) of the Acts Interpretations Act 1901 the power to grant the permission provides the power to cancel the permission

[110] Excise Act 1901 section 117A

[111] Excise Act 1901 section 61A

[112] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[113] Excise Tariff Act 1921 subsection 5(1)

[114] Excise Act 1901 section 61

[115] Excise Act 1901 section 61C

[116] Excise Act 1901 paragraph 58(1)(a)

[117] Excise Act 1901 section 61C

[118] Excise Act 1901 paragraph 61C(1)(a)

[119] Excise Act 1901 subsection 61C(1A)

[120] Excise Act 1901 subsection 61C(1B)

[121] Excise Act 1901 subparagraph 61C(1)(b)(ia)

[122] Excise Act 1901 subparagraphs 61C(1)(b)(i) and 61C(1)(b)(ii)

[123] Defined in subsection 4(1) of the Excise Act 1901 by reference to section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997

[124] Defined in subsection 4(1) of the Excise Act 1901 by reference to subparagraph 61C(a)(b)(ia) and section 61C(1AA) of the Excise Act 1901

[125] Excise Act 1901 subsections 61C(1C), (1D) and (1E) and subsections 61C(5) to (7)

[126] Excise Act 1901 paragraph 61C(1C)(b)

[127] Excise Act 1901 paragraphs 162C(1)(d), 162C(1)(e) or 162C(1)(f)

[128] Excise Act 1901 paragraph 61C(3)(a)

[129] Excise Act 1901 Section 61C(3)(g)

[130] Acts Interpretation Act 1901 section 2B

[131] Excise Act 1901 paragraphs 61C(3)(c) and 61C(3)(g)

[132] Excise Act 1901 subsection 61C(3A)

[133] Excise Act 1901 paragraphs 61C(8)(a), 61C(8)(b) and 61C(8)(c)

[134] Excise Act 1901 paragraphs 61C(8)(a), 61C(8)(b) and 61C(8)(c)

[135] Excise Act 1901 paragraphs 61C(8)(d) and 61C(8)(e)

[136] Excise Act 1901 subsection 61C(9)

[137] Excise Act 1901 section 58

[138] See www.ato.gov.au for the latest version of the Schedule to the Excise Tariff Act

[139] For beer, the rate of duty is only applied to the litres of alcohol in excess of 1.15%, as per the rates specified in the Schedule. This is referred to as the dutiable content

[140] Preamble in the Schedule to the Excise Tariff Act 1921

[141] Excise Act 1901 section 65

[142] Excise Tariff Act 1921 section 6A

[143] Excise Act 1901 section 59 and subsection 61C(3)(g)

[144] Excise Act 1901 subsections 59A(1) & (2)

[145] Excise Act 1901 subsection 59A(5)

[146] This allocation considers your normal delivery activity over a period of time. This period will take into account any aberrations and will be long enough to allow a representative average to be calculated

[147] Excise Act 1901 subsection 59A(8)

[148] Excise Act 1901 subsection 61C(5)

[149] Excise Act 1901 subsection 59B(1)

[150] Excise Act 1901 section 154

[151] Excise Act 1901 section 60

[152] Excise Act 1901 section 162C

[153] Excise Act 1901 section 61C(7)

[154] Excise Act 1901 paragraphs 162C(1) (d), (e) and (f)

[155] The settlement period usually specified in a PSP is seven days with lodgment of your excise return required by 4:00 pm on the first working day after the end of your settlement period. However, if you only deliver concessional spirit into the Australian domestic market the settlement period specified in your PSP may be monthly

[156] Taxation Administration Act 1953 Subsection 8AAZMB(2)

[157] Excise Act 1901 paragraphs 61C(3)(a), (b), (c) and (g)

[158] Excise Act 1901 section 61

[159] Excise Act 1901 section 61C

[160] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[161] Excise Act 1901 section 120(1)(vi)

[162] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C)

[163] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1; Caltex Australia Petroleum Pty Ltd v. Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v. Chief Executive Officer of Customs [2001] FCA 1287

[164] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[165] Excise Act 1901 section 78

[166] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 1

[167] The Macquarie Dictionary - Macquarie Multimedia Version 5.0.0

[168] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 2

[169] Excise Regulation 2015 Schedule 1, clause 2

[170] Excise Regulation 2015 Schedule 1, clause 2

[171] Excise Regulation 2015 Schedule 1, clause 2

[172] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 1

[173] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 2

[174] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 3

[175] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 5

[176] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 7

[177] Excise Regulation 2015 Schedule 1, subclause 1(1), table items 19 and 20

[178] Excise Amendment (Supporting Brewers and Distillers) Regulations 2018

[179] Excise Amendment (Supporting Brewers and Distillers) Regulations 2018

[180] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 21, subsection 12(2), table item 5

[181] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 21. From 1 July 2017, the 'excise refund scheme for alcohol manufacturers' took effect and expanded the 'brewery refund scheme' to include distilled and low strength fermented alcoholic beverages whether or not they are sold directly from the manufacturing premises. Between 1 July 2012 to 30 June 2017, 'eligible breweries' were able to claim a refund of 60% of the duty paid on beer manufactured and sold directly from the manufacturing premises, up to $30,000 per year. Prior to 1 July 2012, in relation to beer manufactured at a 'microbrewery', individual claims for refunds were calculated at 60% of the duty paid up to a maximum of $10,000

[182] Excise Regulation 2015 section 6: 'alcohol manufacturer'

[183] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 21

[184] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 21(e)

[185] Excise Regulation 2015 Schedule 1, subclause 1(1), table item 21(e)

[186] Excise Act 1901 section 79 and Excise Regulation 2015 section 14

[187] Excise Regulation 2015 subsection 16(1)

[188] Excise Regulation 2015 subsection 16(2)

[189] Excise Regulation 2015 subsection 16(3)

[190] Excise Act 1901 section 80

[191] Excise Act 1901 section 160A

[192] Excise Act 1901 section 64

[193] Excise Regulation 2015 Schedule 1, clause 2

[194] Excise Regulation 2015 section 55

[195] Excise Regulation 2015 section 10

[196] Excise Regulation 2015 section 11

[197] Excise Regulation 2015 subsection 16(1), table item 3

[198] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[199] Excise Act 1901 paragraph 120(1)(vi)

[200] The term used in Excise Act 1901 section 58 is 'entry for home consumption'.

[201] For example, a decision not to issue a movement permission under Excise Act 1901 section 61A

[202] Objections are governed by Part IVC of the Taxation Administration Act 1953 (TAA)

[203] These are conducted in the Administrative Appeals Tribunal or the Federal Court

[204] Excise Act 1901 section 39Q

[205] Excise Act 1901 paragraph 162C(1)(c)

[206] Excise Act 1901 paragraph 162C(1)(d)(e) and (f)

[207] Excise Act 1901 paragraphs 162C(1)(i) and (j)

[208] Excise Act 1901 paragraph 162C(1)(g)

[209] Excise Act 1901 paragraph 162C(1)(h)

[210] Taxation Administration Act 1953 section 14ZU

[211] Excise Act 1901 section 5 and Crimes Act 1914 section 4D

[212] Excise Act 1901 section 127A

[213] Excise Act 1901 section 116

[214] Excise Act 1901 section 151

[215] Excise Act 1901 Part XA

[216] Excise Act 1901 subsections 117(2) and 117B(2)

[217] Excise Act 1901 section 129B

[218] Excise Act 1901 section 6B

[219] Excise Tariff Act 1921 Preamble to the schedule

[220] Excise Act 1901 paragraph 120(1)(iiia)

[221] Excise Act 1901 section 77FC

[222] Assuming beer delivered in bulk containers greater than 48 litres at rates applicable from 5 February 2018

[223] Excise Act 1901 section 53

[224] Excise Act 1901 section 60

[225] Excise Act 1901 section 62

[226] Excise Act 1901 section 39D

[227] Excise Act 1901 section 58 and section 61C

[228] Excise Act 1901 section 54

[229] Excise Act 1901 section 61

[230] Excise Act 1901 section 26

[231] Excise Act 1901 section 27

[232] Excise Act 1901 section 86

[233] Excise Act 1901 section 53

[234] Excise Act 1901 section 49

[235] Excise Act 1901 section 52

[236] Excise Act 1901 section 60

[237] Excise Act 1901 section 50

[238] Excise Act 1901 section 77D

[239] Excise Act 1901 section 50

[240] Excise Act 1901 section 50

[241] Excise Act 1901 subsection 86(2)

[242] Excise Act 1901 section 87

[243] Crimes Act 1914 section 6

[244] Criminal Code Act 1995 The Schedule sections 11.1, 11.2 and 11.5

[245] Excise Act 1901 section 87AA

[246] Excise Act 1901 section 91

[247] Excise Act 1901 section 46

[248] Excise Act 1901 section 106

[249] Excise Act 1901 section 25

[250] Excise Act 1901 section 26

[251] Excise Act 1901 section 27

[252] Excise Act 1901 section 117A

[253] Excise Act 1901 section 61A

[254] Excise Act 1901 section 61

[255] Excise Act 1901 section 77E

[256] Excise Act 1901 section 61C

[257] Excise Act 1901 section 117B

[258] Excise Act 1901 section 51

[259] Excise Act 1901 paragraph 120(1)(vi)

[260] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[261] Excise Act 1901 section 49

[262] Excise Act 1901 section 52

[263] Excise Act 1901 section 92

[264] Excise Act 1901 subsection 4(1) - check this should say 'bulk container'

[265] Excise Act 1901 subsection 4(1)

[266] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C)

[267] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1; Caltex Australia Petroleum Pty Ltd v. Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v. Chief Executive Officer of Customs [2001] FCA 1287

[268] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[269] Excise Act 1901 section 77FK

[270] Excise Act 1901 section 25

[271] A volatile oil obtained from a natural vegetable product by steam distillation. Often mixed with high strength spirit and other substances to manufacture flavourings, essences, scents or toilet preparations

[272] Excise Act 1901 section 25

[273] Excise Act 1901 section 77FK

[274] Excise Act 1901 section 27

[275] See ATO ID 2011/48 Excise and the number of premises specified in a licence to manufacture

[276] Excise Act 1901 section 77FF: specific approval to use spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose. For more information see Chapter 13 - Concessional spirit .

[277] Excise Ruling ER 2012/1 Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts, see paragraphs 31-35

[278] Excise Act 1901 section 50

[279] Excise Act 1901 section 60

[280] Excise Act 1901 section 50

[281] Excise Act 1901 section 53

[282] Excise Act 1901 section 60

[283] Excise Act 1901 section 62

[284] Excise Act 1901 section 39D

[285] Excise Act 1901 section 58 and section 61C

[286] Excise Act 1901 section 54

[287] Excise Act 1901 section 61

[288] Excise Act 1901 section 26

[289] Excise Act 1901 section 27

[290] Excise Act 1901 section 86

[291] Excise Act 1901 section 53

[292] Excise Act 1901 section 49

[293] Excise Act 1901 section 52

[294] Excise Act 1901 subsection 86(2)

[295] Excise Act 1901 section 87

[296] Crimes Act 1914 section 6

[297] Criminal Code Act 1995 The Schedule, sections 11.1, 11.2 and 11.5

[298] Excise Act 1901 section 87AA

[299] Excise Act 1901 section 91

[300] Excise Act 1901 section 46

[301] Excise Act 1901 section 106

[302] Excise Act 1901 section 25

[303] Excise Act 1901 section 26

[304] Excise Act 1901 section 27

[305] Excise Act 1901 section 117A

[306] Excise Act 1901 section 61A

[307] Excise Act 1901 section 61

[308] Excise Act 1901 section 117B

[309] Excise Act 1901 section 51

[310] Excise Act 1901 section 77FK

[311] Excise Act 1901 section 49

[312] Excise Act 1901 section 52

[313] Excise Act 1901 section 92

[314] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C of Excise Act 1901

[315] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1; Caltex Australia Petroleum Pty Ltd v. Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v. Chief Executive Officer of Customs [2001] FCA 1287

[316] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[317] See Chapter 10 - Beer for information on how beer is defined for tariff purposes

[318] Wine as defined in subdivision 31-A of A New Tax System (Wine Equalisation Tax) Act 1999

[319] Excise Act 1901 section 4

[320] The Schedule to the Excise Tariff Act 1921

[321] Some products such as rum, whisky, gin and ouzo are spirits and also meet the definition of OEB. This means they are covered by both parts of Item 3 in the Schedule to the Excise Tariff Act. At the sub-heading level they are covered by subitem 3.2 in the Schedule to the Excise Tariff Act, or if they meet the conditions for concessional spirits then they may be covered by subitems 3.5, 3.6, 3.7 or 3.8 in the Schedule to the Excise Tariff Act. Brandy can also be classified to these subitems if the conditions are met

[322] Excise Act 1901 subsections 58(4) and (5)

[323] Excise Act 1901 subsection 77FI(1)

[324] Excise Act 1901 section 77FL

[325] Excise Act 1901 section 53

[326] Excise Act 1901 section 60

[327] Excise Act 1901 section 62

[328] Excise Act 1901 section 39D

[329] Excise Act 1901 section 58 and section 61C

[330] Excise Act 1901 section 54

[331] Excise Act 1901 section 61

[332] Excise Act 1901 section 26

[333] Excise Act 1901 section 27

[334] Excise Act 1901 section 86

[335] Excise Act 1901 section 53

[336] Excise Act 1901 section 49

[337] Excise Act 1901 section 52

[338] Excise Act 1901 section 50

[339] Excise Act 1901 subsection 86(2)

[340] Excise Act 1901 section 87

[341] Crimes Act 1914 section 6

[342] Criminal Code Act 1995 sections 11.1, 11.2 and 11.5

[343] Excise Act 1901 section 87AA

[344] Excise Act 1901 section 91

[345] Excise Act 1901 section 46

[346] Excise Act 1901 section 106

[347] Excise Act 1901 section 25

[348] Excise Act 1901 section 26

[349] Excise Act 1901 section 27

[350] Excise Act 1901 section 117A

[351] Excise Act 1901 section 61A

[352] Excise Act 1901 section 61

[353] Excise Act 1901 section 61C

[354] Excise Act 1901 section 117B

[355] Excise Act 1901 section 51

[356] Excise Act 1901 paragraph 120(1)

[357] Excise Act 1901 section 77FL

[358] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[359] Excise Act 1901 section 49

[360] Excise Act 1901 section 52

[361] Excise Act 1901 section 92

[362] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C)

[363] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1; Caltex Australia Petroleum Pty Ltd v. Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v. Chief Executive Officer of Customs [2001] FCA 1287

[364] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[365] Excise Act 1901 section 24 and Customs Act 1901 Part VAA

[366] Section 77FM of the Excise Act provides that spirit blending is manufacture so the result of blending imported spirit other spirits in Australia is excisable spirit

[367] See Excise (Concessional spirits - class of persons) Determination 2014 (No.1)

[368] Excise Act 1901 section 50

[369] Excise Act 1901 sections 77FD (fortifying spirit) or 77FF (use for industrial, etc. purpose)

[370] Excise Act 1901 section 16

[371] Excise Act 1901 section 20

[372] Excise Act 1901 section 77FH

[373] This will be a condition of your permission to receive fortifying spirit

[374] Excise Act 1901 section 77FH

[375] If the spirit was denatured to an approved formula, then you would purchase spirit that was classified to subitem 3.8 in the Schedule to the Excise Tariff Act and there would be no limits on the volume you could purchase

[376] Excise Act 1901 subsection 77FF(5); Excise concessional spirit approvals guidelines 2016 (No. 2)

[377] Excise Act 1901 subsection 77FF(3)

[378] Excise Act 1901 section 77FH

[379] Explanatory Statement to Excise (Denatured spirits) Determination 2016 (No. 3)

[380] Excise Act 1901 section 77FJ

[381] Excise Act 1901 section 117

[382] Excise Act 1901 section 25

[383] Excise Act 1901 section 26

[384] Excise Act 1901 section 27

[385] Excise Act 1901 section 77FJ

[386] Excise Act 1901 section 117A

[387] Excise Act 1901 section 61A

[388] Excise Act 1901 section 61

[389] Excise Act 1901 section 61C

[390] Excise Act 1901 section 51

[391] Excise Act 1901 paragraph 120(1)(vi)

[392] Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)

[393] Excise Act 1901 section 49

[394] Excise Act 1901 section 52

[395] Excise Act 1901 section 92

[396] Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C)

[397] See R v. Lyons (1906) 3 CLR 770; Collector of Customs (NSW) v. Southern Shipping Co Ltd (1962) 107 CLR 279; Carmody v. F C Lovelock Pty Ltd (1970) 123 CLR 1; Caltex Australia Petroleum Pty Ltd v. Commissioner of Taxation [2008] FCA 1951; and Moama Refinery Pty Ltd v. Chief Executive Officer of Customs [2001] FCA 1287

[398] The term used in Excise Act 1901 section 58 is 'entry for home consumption'

[399] Quoting is a mechanism to relieve or defer wine tax on wine to a later dealing or to give effect to exemption from wine tax for a particular supply of wine. The only form of quotation is the quotation by an entity, registered for GST, of their ABN

[400] A New Tax System (Wine Equalisation Tax) Act 1999 Division 7

[401] Taxation Administration Act 1953 section 382-5

[402] Wine Equalisation Tax Ruling WETR 2009/1 Wine equalisation tax: the operation of the wine equalisation tax system

[403] WETR 2009/2 Wine equalisation tax: operation of the producer rebate for other than New Zealand participants

[404] Wine Equalisation Tax ruling WETR 2006/1: the operation of the producer rebate for producers of wine in New Zealand

[405] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-1

[406] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-2; A New Tax System (Wine Equalisation Tax) Regulations 2000 regulation 31-2.01

[407] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-3; A New Tax System (Wine Equalisation Tax) Regulations 2000 regulation 31-3.01

[408] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-4; A New Tax System (Wine Equalisation Tax) Regulations 2000 regulation 31-4.01

[409] ATO Interpretative Decision ATO ID 2003/951 Excise: Addition of sugar to fruit wine.

[410] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-5

[411] ATO Interpretative Decision ATO ID 2009/15 Wine Equalisation Tax: cider manufacture - adding sugar to apple juice prior to fermentation

[412] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-6; A New Tax System (Wine Equalisation Tax) Regulations 2000 regulation 31-6.01; the Regulations for mead changed on 9 June 2005

[413] A New Tax System (Wine Equalisation Tax) Act 1999 section 31-7

[414] A New Tax System (Wine Equalisation Tax) Regulations 2000 regulations 31-2.01, 31-4.01 and 31-6.01

[415] Standard 4.5.1 of the Australia New Zealand Food Standards Code