Private ruling: Excise remission scheme for manufacturers of alcoholic beverages
Date of advice: 14 February 2025
Published: 24 March 2025
Ruling period: XX XXX 20XX to XX XXX 20XX
Date scheme commenced: XX XXX 20XX

Ruling: Q1: Do subsequent processes undertaken on your alcoholic beverages constitute manufacture? | A1: No.

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.

Relevant legislative provisions: Excise Regulation 2015 Schedule 1 Clause 2 Item 10