Private ruling: Excise - definition of beer
Date of advice: 26 June 2023
Published: 21 August 2023
Ruling period: 1 July 2023 to 30 June 2024
Date scheme commenced: 1 July 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 three 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 an International Bitterness Units (IBU) measurement 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 beverages. 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: The Schedule to the Excise Tariff Act 1921