Private ruling: Remission scheme
Date of advice: 21 November 2025
Published: 5 January 2026
Ruling period: XX XXX 20XX to XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Have you manufactured an alcoholic beverage for the purposes of the Remission scheme? | A1: No.

Relevant facts and circumstances: You hold an excise manufacturer licence. You manufacture spirit by a process of distillation. The spirits are distilled to approximately xx% Alcohol by Volume (ABV). You intend to transfer the spirit underbond to a bottling facility where it will be diluted from xx% ABV to xx% ABV and packaged into xxxmL bottles. The bottling facility is not covered by your excise manufacturer licence. The finished beverage will then be transferred back underbond to your licensed premises and entered for home consumption.

Relevant legislative provisions: Excise Act 1901 section 4 | Excise Act 1901 section 77A | Excise Tariff Act 1921 Schedule | Excise Regulation 2015 section 6 | Excise Regulation 2015 Schedule 1(2)(1)