Private ruling: Excise - definition of beer
Date of advice: 21 July 2023
Published: 11 September 2023
Ruling period: 4 August 2023 to 30 June 2024
Date scheme commenced: 4 August 2023

Ruling: Q1: Do your products meet the definition of 'beer' in the Schedule to the Excise Tariff Act 1921 ? | A1: Your products meet the definition of 'beer' as defined in the Schedule to the Excise Tariff Act 1921 .

Relevant facts and circumstances: You plan to manufacture flavoured beverages (the products). Your planned production method has been provided. The products are the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals. The products will have International Bitterness Units (IBU) measurements of not less than 4.0. The products will not exceed 4.0% by weight of sugars. The products will not contain artificial sweetener. Flavourings will not add more than 0.5% alcohol to the total volume of the final products. Spirit distilled from beer will not be added at any time during the production process. The products will contain more than 1.15% by volume of alcohol.

Relevant legislative provisions: Excise Tariff Act 1921 The Schedule