Private ruling: Excise remission scheme for manufacturers of alcoholic beverages
Date of advice: 13 July 2023
Published: 4 September 2023
Ruling period: 13 July 2023 to 12 July 2027
Date scheme commenced: 13 July 2023

Ruling: Q1: Are you eligible to apply the Excise remission scheme for manufacturers of alcoholic beverages in relation to products that are manufactured at the premises specified in your excise manufacturer licence? | A1: Yes, you are eligible to apply the Excise remission scheme for manufacturers of alcoholic beverages in relation to products that are manufactured at the premises specified in your excise manufacturer licence.

Relevant facts and circumstances: You are an alcohol manufacturer who has a liability to pay excise duty on an alcoholic beverage that you manufactured and entered for home consumption during the financial year. You are legally and economically independent of any other alcohol manufacturer that has received a remission under the Remission Scheme in respect of goods entered during the financial year. You fermented at least 70% of the alcohol content of the beverage on which you had an excise duty liability.

Relevant legislative provisions: Excise Regulation 2015 Schedule 1 2(1)