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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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