Document ID: chunk:federal_register_of_legislation:F2019L00431:body:0:p2
Version: federal_register_of_legislation:F2019L00431
Segment Type: other
Provision Reference: 
Character Range: 3159–5500

in a density meter; or

             5.8.4        any other method capable of measuring the alcoholic strength of an alcoholic excisable good to an accuracy of plus or minus 0.2 percentage points of the actual strength.

        5.9         Alcohol manufacturers producing less than 100,000 litres of fermented beverages (including beer) in a financial year may use a hydrometer and a formula to determine the alcoholic strength of each fermented beverage, provided the formula is supported by a documented testing process that shows the formula produces accurate results.

    Permitted Variations

        5.10    For the purposes of working out the excise duty payable on alcoholic excisable goods (excluding beer subject to secondary fermentation):

             5.10.1   if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies.

             5.10.2   if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.2 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.

        5.11    For the purposes of working out the excise duty payable on beer subject to secondary fermentation:

             5.11.1   if the actual strength does not exceed the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the labelled (or otherwise indicated) strength and the tariff classification applicable to that strength applies.

             5.11.2   if the actual strength exceeds the labelled (or otherwise indicated) strength by more than 0.3 percentage points, the strength is the actual strength and the tariff classification applicable to that strength applies.

    6.                  Definitions
    In this determination:

         alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921.

         BOPS means brew on premises shops.  BOPS are breweries licensed to provide to the public commercial facilities and equipment for the manufacture of beer for non-commercial purposes.

         strength means percentage by volume of alcohol at 20°C.