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Brewery Management
Here You'll find everything you need to manage your brewery, information on excise, brewing pitfalls and much more.
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Written by Microbrewing
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Thursday, 04 August 2011 10:41 |
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http://law.ato.gov.au/atolaw/view.htm?Docid=PAC/BL030002/1&PiT=99991231235958
+ Operative 28082009
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Tariff Item
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Sub item
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Unit
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Description of Goods
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Rate
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1
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Beer
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*
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1.1
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LAL
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Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres
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$37.63 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.2
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LAL
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Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres
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$7.51 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.5
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LAL
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Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
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$43.85 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.6
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LAL
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Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres
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$23.59 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.10
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LAL
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Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
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$43.85 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.11
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LAL
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Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres
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$30.86 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.15
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LAL
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Beer not exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment
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$2.64 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.16
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LAL
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Beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment
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$3.05 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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Written by Microbrewing
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Monday, 07 February 2011 17:49 |
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http://law.ato.gov.au/atolaw/view.htm?Docid=PAC/BL030002/1&PiT=99991231235958
+ Operative 28082009
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Tariff Item
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Sub item
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Unit
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Description of Goods
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Rate
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1
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Beer
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*
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1.1
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LAL
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Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres
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$36.71 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.2
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LAL
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Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres
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$7.33 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.5
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LAL
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Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
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$42.78 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.6
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LAL
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Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres
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$23.01 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.10
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LAL
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Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
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$42.78 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.11
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LAL
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Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres
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$30.11 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.15
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LAL
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Beer not exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment
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$2.58 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
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*
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1.16
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LAL
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Beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment
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$2.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds
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Written by Microbrewing
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Friday, 30 July 2010 06:59 |
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Duty rates applying to Excise items following the June 2010 CPI adjustment
Click for pdf
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Written by Microbrewing
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Thursday, 28 January 2010 12:32 |
 Press for pdf
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Written by Administrator
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Wednesday, 25 February 2009 17:16 |
 ATO's new introductory booklet 'Excise and Beer Manufacture'.
The booklet can be found at: http://ato.gov.au/businesses/
content.asp?doc=/content/00180139.htm&pc=
001/003/095/005/001&mnu=&mfp=&st=&cy=1
It is actually located under Excise (www.ato.gov.au/excise) > More > Beer.
The booklet was co-designed in collaboration with a number of microbrewers and one larger brewer to ensure the publication met the beer industry’s needs. It will be of specific use to potential beer manufacturers and those new to industry.
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