Private ruling: Excise - definition of beer
Date of advice: 23 July 2024
Published: 2 September 2024
Ruling period: 1 July 20YY to 30 June 20YY
Date scheme commenced: 1 July 20YY

Ruling: Q1: Do your products meet the definition of 'beer' as defined 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 two flavoured beverages (the products). Your planned production method has been provided. The products will have an International Bitterness Unit (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. The 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 (the Schedule).

Reasons for decision: Summary: As your products satisfy all the paragraphs within the definition of 'beer' in the Schedule, your products are considered to be 'beer'.