Private ruling: Excise manufacture
Date of advice: 14 April 2026
Published: 29 June 2026
Ruling period: DD MM YYYY - DD MM YYYY
Date scheme commenced: DD.MM.YYYY

Ruling: Q1: Does the use of nitrogen as a stabilisation step in the canning process constitute the manufacture of a new or different alcoholic beverage? | A1: No.


Relevant legislative provisions: Excise Act 1901 Section 4