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  • Excise on beer - Australian Taxation Office
    Beer is generally subject to excise duty Other than in limited circumstances, you need an excise licence to manufacture it Manufacturing includes all the processes used to produce beer
  • When is a beer a beer? New ATO guidance causes headaches for . . .
    Overview — excise duty and rates applicable to beer Excise is a tax on petroleum, fuel, tobacco and alcohol (excluding wine) products that are manufactured or produced in Australia
  • Alcohol available for consumption in Australia, Beer available for . . .
    For all commercial, domestically produced beer, the first 1 15% of alcohol content does not attract an excise To adjust for this, an average alcohol strength of beer in each excise category is sought from major producers in the beer industry
  • Excise on alcohol - Australian Taxation Office
    Check the current excise duty rates for alcohol on beer, spirits and other excisable beverages Work out the excise duty you need to pay on alcohol using the volume and strength of your final product How to lodge an excise return and pay excise duty on alcohol and alcohol products How to claim a refund, drawback or remission on excisable alcohol
  • An In-Depth Review of Excise Duties in Australia - Clear Tax
    Spirits, beer and other excisable beverages are excisable alcohol products When produced or manufactured in Australia, these are subject to excise duty (excise tax) However, you must keep in mind that when it comes to wine, you need to pay WET (wine equalisation tax) instead of excise duty
  • Alcohol taxation in Australia - pbo
    Estimates of the effective rates on excisable products in 2014–15 range from as low as $1 71 per litre of alcohol for low-strength non-commercial beer to $79 38 per litre of alcohol for spirits and ready-to-drink beverages
  • Alcohol excise and key terms | Australian Taxation Office
    Beer, spirits and other excisable beverages are all excisable alcohol products They are generally subject to excise duty if you manufacture or produce them in Australia Wine is subject to wine equalisation tax and not excise duty
  • When is beer… “beer”? Defining alcoholic beverages . . . - KHQ Lawyers
    Beverages with an alcohol content of greater than 1 15% may be subject to excise duty (if manufactured in Australia) or customs duty (if imported) The types of beverages captured by excise regulation generally include beer, spirits, liqueurs and pre-mixed spirits, and may extend to some flavoured ciders and ‘ready-to-drink’ products
  • SMART Business Solutions - Exise Tax Explained
    Beer, Spirits and Other Excisable Beverages are all excisable alcohol products They are generally subject to excise duty if you manufacture or produce them in Australia Wine is subject to WET and not excise duty If you donate excisable goods such as beer or spirits, they are still subject to excise duty
  • Excise duty – are you fully aware of your obligations?
    Thankfully for most small operators, due to small producer concessions, they are not required to pay excise or Wine Equalisation Tax (WET) to the government However, for excise in particular, the concessions on excise payment do not remove the requirement to report and maintain records on the production of licenced products





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