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.parlinfoweb.aph.gov.au
[6]   Excise Act 1901 section 25
[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]   Excise Act 1901 section 77FC
[13]   This includes the blending of imported high strength neutral spirit with domestically produced high strength neutral spirit
[14]   Customs Act 1901 Part VAA
[15]   Excise Act 1901 section 27
[16]   Excise Act 1901 section 51
[17]   Excise Act 1901 subsection 4(1) definition of 'storage licence'.
[18]   Excise Act 1901 section 77FC
[19]   Excise Act 1901 section 53
[20]   Excise Act 1901 section 60
[21]   Excise Act 1901 section 62
[22]   Excise Act 1901 61A
[23]   Excise Act 1901 sections 26
[24]   Excise Act 1901 section 58 and section 61C
[25]   Excise Act 1901 section 54
[26]   Excise Act 1901 section 49
[27]   Excise Act 1901 section 52
[28]   Excise Act 1901 section 58 and section 61C
[29]   Excise Act 1901 section 54
[30]   Excise Act 1901 subsection 86(2)
[31]   Excise Act 1901 section 87
[32]   Crimes Act 1914 section 6
[33]   Criminal Code Act 1995 sections 11.1, 11.2 and 11.5
[34]   Excise Act 1901 section 87AA
[35]   Excise Act 1901 section 91
[36]   Excise Act 1901 section 46
[37]   Excise Act 1901 section 106
[38]   Excise Act 1901 section 50
[39]   Excise Act 1901 section 39E
[40]   Excise Act 1901 section 39O
[41]   Taxation Administration Act 1953 Schedule 1 Division 355
[42]   Taxation Administration Act 1953 Schedule 1 Schedule 1 item 6 in the table in subsection 350.
[43]   Taxation Administration Act 1953 Schedule 1 Subdivision 355-C
[44]   Excise Act 1901 section 39
[45]   Excise Act 1901 sections 25 & 117
[46]   Excise Act 1901 section 6A
[47]   Excise Act 1901 section 25
[48]   Excise Act 1901 section 26
[49]   Excise Act 1901 section 27
[50]   Excise Act 1901 section 117
[51]   Excise Act 1901 section 120(1)(vi)
[52]   Excise Act 1901 section 51
[53]   Excise Act 1901 section 49
[54]   Excise Act 1901 section 52
[55]   Excise Act 1901 section 92
[56]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[57]   Excise Act 1901 sections 39B and 39C
[58]   Excise Act 1901 paragraphs 39B(e) and 39B(f)
[59]   Excise Act 1901 subsection 39B(f)
[60]   Excise Act 1901 subsection 39A(2)(f); Income Tax Assessment Act 1997 section 995-1; Income Tax Assessment Act 1936 subsection 318(1)
[61]   Income Tax Assessment Act 1997 section 995-1 for definition of Relative for this purpose
[62]   Income Tax Assessment Act 1936 subsection 318(1)
[63]   Income Tax Assessment Act 1936 subsection 318(7)
[64]   Income Tax Assessment Act 1936 subsection 318(2)
[65]   Income Tax Assessment Act 1936 subsection 318(3)
[66]   Income Tax Assessment Act 1936 subsection 318(4)
[67]   Excise Act 1901 paragraph 39A(2)(fa)
[68]   Excise Act 1901 paragraphs 39A(2)(g) and 39A(2)(h)
[69]   Excise Act 1901 paragraph 39A(2)(i)
[70]   Excise Act 1901 paragraph 39A(2)(ia)
[71]   Note this does not indicate that a licence would be granted to produce or manufacture for personal use as other factors may result in refusal to grant a licence.
[72]   Excise Act 1901 paragraph 39(2)(j)
[73]   Excise Act 1901 paragraph 39A(2)(k)
[74]   Excise Tariff Act 1921 section 5
[75]   Excise Act 1901 paragraph 39A(2)(l)
[76]   Martino and Australian Taxation Office [2002] AATA 1242 .
[77]   Excise Act 1901 paragraph 39G(1)(k)
[78]   Excise Act 1901 subsection 39D(4) & section 39DA
[79]   Excise Act 1901 subsection 39D(1)
[80]   Excise Act 1901 subsection 39D (3)
[81]   Excise Act 1901 section 39Q
[82]   Excise Act 1901 sections 16 to 22
[83]   Excise Act 1901 section 39Q
[84]   Excise Act 1901 subsection 39F(4)
[85]   Excise Act 1901 section 120
[86]   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.
[87]   Excise Act 1901 subsection 39L(4)
[88]   Excise Act 1901 subsection 39L(3)
[89]   Excise Act 1901 subsections 39G(1) and 39L(1)
[90]   Excise Act 1901 section 39K
[91]   Excise Act 1901 subsection 39K(6)
[92]   Excise Act 1901 subsection 39N(2)
[93]   Excise Act 1901 section 77F
[94]   Excise Act 1901 section 39Q
[95]   Excise Act 1901 subsections 39J(2) and 39L(5)
[96]   Excise Act 1901 section 39P
[97]   Excise Act 1901 paragraph 39K(1)(a)
[98]   Excise Act 1901 paragraph 39K(1)(b)
[99]   Excise Act 1901 subsection 39M(1)
[100]   Excise Act 1901 section 77E
[101]   This does not mean movement within the bounds of your licensed premises, rather movement from licensed premises to another place.
[102]   Excise Act 1901 section 61A
[103]   Excise Act 1901 sections 16 to 22
[104]   Excise Act 1901 section 60
[105]   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.
[106]   Excise Act 1901 section 117A
[107]   Excise Act 1901 section 61A
[108]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[109]   Excise Tariff Act 1921 subsection 5(1)
[110]   Excise Act 1901 section 61
[111]   Excise Act 1901 section 61C
[112]   Excise Act 1901 paragraph 58(1)(a)
[113]   Excise Act 1901 section 61C
[114]   Excise Act 1901 paragraph 61C(1)(a)
[115]   Excise Act 1901 subsection 61C(1A)
[116]   Excise Act 1901 subsection 61C(1B)
[117]   Excise Act 1901 subparagraphs 61C(1)(b)(i) and 61C(1)(b)(ii).
[118]   Excise Act 1901 subparagraph 61C(1)(b)(ii).
[119]   Defined in subsection 4(1) of the Excise Act by reference to section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997 .
[120]   Excise Act 1901 subsections 61C(1C), (1D) and (1E) and subsections 61(5) to (7).
[121]   Excise Act 1901 paragraph 61C(1C)(b)
[122]   Excise Act 1901 paragraphs 162C(1)(d), 162C(1)(e) or 162C(1)(f)
[123]   Excise Act 1901 paragraph 61C(3)(a).
[124]   Section 61C(3)(g).
[125]   . Acts Interpretation Act 1901 section 2B.
[126]   Excise Act 1901 paragraphs 61C(3)(c) and 61C(3)(g)
[127]   Excise Act 1901 paragraphs 61C(3A)
[128]   Excise Act 1901 paragraph 61C(8)(a), 61C(8)(b) and 61C(8)(c)
[129]   Excise Act 1901 paragraph 61C(8)(a), 61C(8)(b) and 61C(8)(c)
[130]   Excise Act 1901 paragraphs 61C(8)(d) and 61C(8)(e)
[131]   Excise Act 1901 subsection 61C(9)
[132]   Excise Act 1901 section 58
[133]   See www.ato.gov.au for the latest version of the Schedule to the Excise Tariff Act.
[134]   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.
[135]   Preamble in the Schedule to the Excise Tariff Act 1921
[136]   Excise Act 1901 section 65
[137]   'appropriate authority' means a verifying or authorising authority appointed by the Chief Meteorologist, an authority accredited by the National Association of Testing Authorities (NATA), or a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory.
[138]   'appropriate authority' means a verifying or authorising authority appointed by the Chief metrologist, an authority accredited by the National Association of testing Authorities, or a person who holds, or an employee of a person who holds, a servicing licence under the Trade Measurement Act of the relevant State or Territory.
[139]   Note that where a brewery produces beer for commercial purposes and provides facilities for people to make beer for non-commercial purposes, the volume of the beer produced for non-commercial purposes is not included in brewery's production total for the purposes of 100,000 litre limit.
[140]   Excise Act 1901 section 77FA
[141]   Excise Tariff Act 1921 section 6A
[142]   Excise Act 1901 section 59 and subsection 61C(3)(g)
[143]   For an explanation of customs and excise tariff proposals, see www.parlinfoweb.aph.gov.au
[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 section 154
[150]   Excise Act 1901 section 60
[151]   ATO Interpretative Decision ATOID 2004/61 Excise Excise: goods given away without payment of excise duty; but see How do I deliver samples? in Chapter 7 - Remissions, refunds, drawbacks and exemptions .
[152]   ATO Interpretative Decision ATOID 2001/595 Excise Excise: Liability to pay an amount equal to the excise duty on excisable goods stolen from the premises of a licensed excise manufacturer or a licensed storage place.
[153]   ATO Interpretative Decision ATOID 2004/62 Excise: goods sold without payment of excise duty.
[154]   Excise Act 1901 section 162C
[155]   ATO Interpretative Decision ATOID 2005/226 Excise: cancellation of periodic settlement permission.
[156]   Excise Act 1901 paragraphs 162C(1) (d), (e) and (f).
[157]   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.
[158]   ATO Interpretative Decision ATOID 2004/114 Excise Payment of excise duty: lodgement of periodic settlement permissions - public holidays.
[159]   Excise Act 1901 paragraphs 61C(3)(a), (b), (c) and (g).
[160]   Excise Act 1901 section 61
[161]   Excise Act 1901 section 61C
[162]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[163]   Excise Act 1901 section 120(1)(vi)
[164]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[165]   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 .
[166]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[167]   Excise Act 1901 section 78
[168]   Excise Regulations 1925 paragraph 50(1)(a)
[169]   The Macquarie Dictionary - Macquarie Multimedia Version 5.0.0
[170]   Excise Regulations 1925 paragraph 50(1)(b)
[171]   Excise Regulations 1925 paragraph 50(1)(ta)
[172]   Excise Regulations 1925 paragraph 50(1)(a)
[173]   Excise Regulations 1925 paragraph 50(1)(b)
[174]   Excise Regulations 1925 paragraph 50(1)(c)
[175]   Excise Regulations 1925 paragraph 50(1)(d)
[176]   Minister of State does not include State Ministers.
[177]   Excise Regulations 1925 paragraph 50(1)(db)
[178]   Excise Regulations 1925 paragraph 50(1)(k); regulation 56
[179]   With effect from 1 July 2012. Prior to 1 July 2012, Prior to 1 July 2012, in relation to beer manufactured at a microbrewery, individual claims for refund were calculated at 60% of the duty paid up to a maximum of $10,000
[180]   Excise Regulations 1925 paragraph 50(1)(zzd); regulation 52AAA
[181]   Excise Regulations 1925 regulation 2AB
[182]   Excise Regulations 1925 paragraph 50(1)(tb)
[183]   Excise Act 1901 section 79 and Excise Regulations 1925 subregulation 76(2)
[184]   Excise Regulations 1925 subregulation 78A(1)
[185]   Excise Regulations 1925 subregulation 78A(4)
[186]   Excise Regulations 1925 regulation 78B
[187]   Excise Act 1901 section 80
[188]   Excise Act 1901 section 160A
[189]   Excise Act 1901 section 64
[190]   Excise Regulations 1925 regulation 50A
[191]   Excise Regulations 1925 regulation 186
[192]   Excise Regulations 1925 regulation 50A and Schedule 1
[193]   Excise Regulations 1925 Schedule 1, item 6.
[194]   Excise Regulations 1925 regulations 51 and 52
[195]   Excise Regulations 1925 regulation 53
[196]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[197]   Excise Act 1901 section 120(1)(vi)
[198]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[199]   For example, a decision not to issue a movement permission under Excise Act 1901 section 61A.
[200]   Objections are governed by Part IVC of the Taxation Administration Act 1953 (TAA).
[201]   These are conducted in the Administrative Appeals Tribunal or the Federal Court.
[202]   Excise Act 1901 section 39Q
[203]   Excise Act 1901 paragraph 162C(1)(c)
[204]   Excise Act 1901 paragraph 162C(1)(d)(e) and (f)
[205]   Excise Act 1901 paragraphs 162C(1)(i) and (j) and Excise Regulations 1925 regulation 247
[206]   Excise Act 1901 paragraph 162C(1)(g)
[207]   Excise Act 1901 paragraph 162C(1)(h)
[208]   Taxation Administration Act 1953 section 14ZU
[209]   Excise Act 1901 section 5 and Crimes Act 1914 section 4D
[210]   Excise Act 1901 section 127A
[211]   Excise Act 1901 section 116
[212]   Excise Act 1901 section 151
[213]   Excise Act 1901 Part XA
[214]   Excise Act 1901 subsections 117(2) and 117B(2)
[215]   Excise Act 1901 section 129B
[216]   Excise Act 1901 section 6B
[217]   Excise Tariff Act 1921 Preamble to the schedule
[218]   Excise Act 1901 paragraph 120(1)(iiia)
[219]   Excise Act 1901 section 77FC
[220]   Process by which beer continues to ferment and mature slowly in the bottle or cask. (The finished product is known as naturally conditioned beer.)
[221]   Assuming beer delivered in bulk containers greater than 48 litres at rates applicable from 1 February 2011.
[222]   ATO Interpretative Decision ATOID 2005/45 Excise: excisable goods delivered in error and returned to stock.
[223]   ATO Interpretative Decision ATOID 2005/46 Excise: misunderstood ordering - have the goods left the CEO's control?
[224]   ATO Interpretative Decision ATOID 2005/47 Excise: unsold duty paid goods - can they be returned to stock?
[225]   Excise Act 1901 section 53
[226]   Excise Act 1901 section 60
[227]   Excise Act 1901 section 62
[228]   Excise Act 1901 section 39D
[229]   Excise Act 1901 section 58 and section 61C
[230]   Excise Act 1901 section 54
[231]   Excise Act 1901 section 61
[232]   Excise Act 1901 section 26
[233]   Excise Act 1901 section 27
[234]   Excise Act 1901 section 86
[235]   Excise Act 1901 section 53
[236]   Excise Act 1901 section 49
[237]   Excise Act 1901 section 52
[238]   Excise Act 1901 section 60
[239]   Excise Act 1901 section 50
[240]   Excise Act 1901 section 77D
[241]   Excise Act 1901 section 50
[242]   Excise Act 1901 section 50
[243]   Excise Act 1901 subsection 86(2)
[244]   Excise Act 1901 section 87
[245]   Crimes Act 1914 section 6
[246]   Criminal Code Act 1995 sections 11.1, 11.2 and 11.5
[247]   Excise Act 1901 section 87AA
[248]   Excise Act 1901 section 91
[249]   Excise Act 1901 section 46
[250]   Excise Act 1901 section 106
[251]   Excise Act 1901 section 25
[252]   Excise Act 1901 section 26
[253]   Excise Act 1901 section 27
[254]   Excise Act 1901 section 117A
[255]   Excise Act 1901 section 61A
[256]   Excise Act 1901 section 61
[257]   Excise Act 1901 section 77E
[258]   Excise Act 1901 section 61C
[259]   Excise Act 1901 section 117B
[260]   Excise Act 1901 section 51
[261]   Excise Act 1901 section 120(1)(vi)
[262]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[263]   Excise Act 1901 section 49
[264]   Excise Act 1901 section 52
[265]   Excise Act 1901 section 92
[266]   Excise Act 1901 subsection 4(1)
[267]   Excise Act 1901 subsection 4(1)
[268]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[269]   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 .
[270]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[271]   Excise Act 1901 section 77FK
[272]   Excise Act 1901 section 25
[273]   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.
[274]   Excise Act 1901 section 25
[275]   Excise Act 1901 section 77FK
[276]   Excise Act 1901 section 27
[277]   See ATOID 2011/48 Excise and the number of premises specified in a licence to manufacture
[278]   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.
[279]   With the repeal of the Distillation Act 1901 from 30 June 2006, there is no requirement for spirit used in fortifying wine to be 74% strength.
[280]   ATO Interpretative Decision ATOID 2009/7
[281]   Excise Act 1901 section 50
[282]   Excise Act 1901 section 60
[283]   Excise Act 1901 section 50
[284]   Excise Act 1901 section 53
[285]   Excise Act 1901 section 60
[286]   Excise Act 1901 section 62
[287]   Excise Act 1901 section 39D
[288]   Excise Act 1901 section 58 and section 61C
[289]   Excise Act 1901 section 54
[290]   Excise Act 1901 section 61
[291]   Excise Act 1901 section 26
[292]   Excise Act 1901 section 27
[293]   Excise Act 1901 section 86
[294]   Excise Act 1901 section 53
[295]   Excise Act 1901 section 49
[296]   Excise Act 1901 section 52
[297]   Excise Act 1901 subsection 86(2)
[298]   Excise Act 1901 section 87
[299]   Crimes Act 1914 section 6
[300]   Criminal Code Act 1995 sections 11.1, 11.2 and 11.5
[301]   Excise Act 1901 section 87AA
[302]   Excise Act 1901 section 91
[303]   Excise Act 1901 section 46
[304]   Excise Act 1901 section 106
[305]   Excise Act 1901 section 25
[306]   Excise Act 1901 section 26
[307]   Excise Act 1901 section 27
[308]   Excise Act 1901 section 117A
[309]   Excise Act 1901 section 61A
[310]   Excise Act 1901 section 61
[311]   Excise Act 1901 section 117B
[312]   Excise Act 1901 section 51
[313]   Excise Act 1901 section 77FK
[314]   Excise Act 1901 section 49
[315]   Excise Act 1901 section 52
[316]   Excise Act 1901 section 92
[317]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[318]   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 .
[319]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[320]   See Chapter 10 - Beer for information on how beer is defined for tariff purposes.
[321]   Wine as defined in subdivision 31-A of A New Tax System (Wine Equalisation Tax) Act 1999
[322]   Excise Act 1901 section 4
[323]   The Schedule to the Excise Tariff Act 1921.
[324]   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.
[325]   Excise Act 1901 subsections 58(4) and (5)
[326]   Excise Act 1901 subsection 77FI(1)
[327]   Excise Act 1901 section 77FL
[328]   Excise Act 1901 section 53
[329]   Excise Act 1901 section 60
[330]   Excise Act 1901 section 62
[331]   Excise Act 1901 section 39D
[332]   Excise Act 1901 section 58 and section 61C
[333]   Excise Act 1901 section 54
[334]   Excise Act 1901 section 61
[335]   Excise Act 1901 section 26
[336]   Excise Act 1901 section 27
[337]   Excise Act 1901 section 86
[338]   Excise Act 1901 section 53
[339]   Excise Act 1901 section 49
[340]   Excise Act 1901 section 52
[341]   Excise Act 1901 section 50
[342]   Excise Act 1901 subsection 86(2)
[343]   Excise Act 1901 section 87
[344]   Crimes Act 1914 section 6
[345]   Criminal Code Act 1995 sections 11.1, 11.2 and 11.5
[346]   Excise Act 1901 section 87AA
[347]   Excise Act 1901 section 91
[348]   Excise Act 1901 section 46
[349]   Excise Act 1901 section 106
[350]   Excise Act 1901 section 25
[351]   Excise Act 1901 section 26
[352]   Excise Act 1901 section 27
[353]   Excise Act 1901 section 117A
[354]   Excise Act 1901 section 61A
[355]   Excise Act 1901 section 61
[356]   Excise Act 1901 section 61C
[357]   Excise Act 1901 section 117B
[358]   Excise Act 1901 section 51
[359]   Excise Act 1901 section 120(1)(vi)
[360]   Excise Act 1901 section 77FL
[361]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[362]   Excise Act 1901 section 49
[363]   Excise Act 1901 section 52
[364]   Excise Act 1901 section 92
[365]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[366]   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 .
[367]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[368]   Excise Act 1901 section 24 and C ustoms Act 1901 Part VAA
[369]   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.
[370]   See Excise (Class of persons - educational institutions) Determination 2006 (No. 1 ) , Excise (Class of persons - government institutions) Determination 2006 (No. 2 ) and Excise (Class of persons - medical institutions) Determination 2006 (No. 3)
[371]   Excise Act 1901 section 50
[372]   Excise Act 1901 sections 77FD (fortifying spirit) or 77FF (use for industrial, etc. purpose)
[373]   Excise Act 1901 section 16
[374]   Excise Act 1901 section 20
[375]   Excise Act 1901 section 77FH
[376]   This will be a condition of your permission to receive fortifying spirit.
[377]   Excise Act 1901 section 77FH
[378]   Excise (Class of persons - educational institutions) Determination 2006 (No.1)
[379]   Excise (Class of persons - government institutions) Determination 2006 (No.2 )
[380]   Excise (Class of persons - medical institutions) Determination 2006 (No.3)
[381]   Excise (Class of persons - health care practitioners) Determination 2006 (No.4)
[382]   Excise (Class of persons - veterinary practitioners) Determination 2006 (No.5)
[383]   Excise (Class of persons - health care practitioners) Determination 2006 (No.4)
[384]   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.
[385]   Excise Act 1901 subsection 77FF(5); Excise concessional spirit approvals guidelines 2006 (No. 1) .
[386]   Excise Act 1901 subsection 77FF(3)
[387]   Excise Act 1901 section 77FH
[388]   Explanatory Statement to Excise (Denatured spirits) Determination 2006 (No. 2).
[389]   Excise Act 1901 section 77FJ
[390]   Excise Act 1901 section 117
[391]   Excise Act 1901 section 25
[392]   Excise Act 1901 section 26
[393]   Excise Act 1901 section 27
[394]   Excise Act 1901 section 77FJ
[395]   Excise Act 1901 section 117A
[396]   Excise Act 1901 section 61A
[397]   Excise Act 1901 section 61
[398]   Excise Act 1901 section 61C
[399]   Excise Act 1901 section 51
[400]   Excise Act 1901 section 120(1)(vi)
[401]   Excise Act 1901 paragraphs 120(1)(iv) and 120(2)(b)
[402]   Excise Act 1901 section 49
[403]   Excise Act 1901 section 52
[404]   Excise Act 1901 section 92
[405]   Note the legislation uses the term 'delivered for home consumption' (see for example sections 61 and 61C).
[406]   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 .
[407]   The term used in Excise Act 1901 section 58 is 'entry for home consumption'.
[408]   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.
[409]   A New Tax System (Wine Equalisation Tax) Act 1999 Division 7
[410]   Taxation Administration Act 1953 section 382-5
[411]   Wine Equalisation Tax Ruling WETR 2009/1 Wine equalisation tax: the operation of the wine equalisation tax system
[412]   WETR 2009/2 Wine equalisation tax: operation of the producer rebate for other than New Zealand participants.
[413]   Wine Equalisation Tax ruling WETR 2006/1 : the operation of the producer rebate for producers of wine in New Zealand
[414]   A New Tax System (Wine Equalisation Tax) Act 1999 section 31-1
[415]   A New Tax System (Wine Equalisation Tax) Act 1999 section section 31-2; A New Tax System (Wine Equalisation Tax) Regulations 2000regulation 31-2.01
[416]   A New Tax System (Wine Equalisation Tax) Act 1999 section section 31-2; A New Tax System (Wine Equalisation Tax) Regulations 2000regulation 31-3.01
[417]   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
[418]   ATO Interpretative Decision ATOID 2005/62 Excise Wine Equalisation Tax: whether a beverage made by the addition of grape spirit or neutral spirit to fruit juice is 'wine'. A beverage made by the addition of grape spirit or neutral spirit to fermented fruit juice is not 'fruit or vegetable wine' if the fruit juice before the addition of the spirit contained less than 8% alcohol by volume.
[419]   ATO Interpretative Decision ATOID 2003/951 Excise: Addition of sugar to fruit wine.
[420]   A New Tax System (Wine Equalisation Tax) Act 1999 section 31-5
[421]   ATO Interpretative Decision ATOID 2009/15 Wine Equalisation Tax: cider manufacture - adding sugar to apple juice prior to fermentation
[422]   A New Tax System (Wine Equalisation Tax) Act 1999 section 31-6; A New Tax System (Wine Equalisation Tax) Regulations 2000regulation 31-6.01; the Regulations for mead changed on 9 June 2005.
[423]   A New Tax System (Wine Equalisation Tax) Act 1999 section 31-7
[424]   A New Tax System (Wine Equalisation Tax) Regulations 2000. Regulations 31-2.01, 31-4.01 and 31-6.01
[425]   Standard 4.1.1 of the Food Standards Code.
Excise guidelines for the alcohol industry
  Date: Version:
You are here 1 July 2013 Original document
  1 July 2015 Updated document
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  25 February 2022 Updated document
  1 July 2024 Current document

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