Private ruling: Excise - definition of beer
Date of advice: 4 April 2022
Published: June 2022
Ruling period: 4 April 20XX to 3 April 20XX
Date scheme commenced: 4 April 20XX

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