Excise (Alcoholic Strength of Excisable Goods) Determination 2019 (Cth)

Legislative Instrument

Excise (Alcoholic Strength of Excisable Goods) Determination 2019

I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901.

Signed by Timothy Dyce Deputy Commissioner of Taxation Dated: 01 March 2019

1. Name of determination This determination is the Excise (Alcoholic Strength of Excisable Goods) Determination 2019.

2. Commencement This determination commences on the day after it is registered on the Federal Register of Legislation.

3. Application This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement.

4. Revoking previous determination This instrument repeals and replaces Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) (F2009L00998), registered on 12 March 2009.

5. Determination Sampling and Analysis

5.1 The alcoholic strength of alcoholic excisable goods must be measured by analysing samples of the product after it has reached its final alcoholic strength.

5.2 Packaged alcoholic excisable goods may either be:

5.2.1 sampled in the header vessel immediately prior to packaging; or

5.2.2 sampled directly from the packaging line.

5.3 Bulk alcoholic excisable goods may be sampled at any point after reaching final alcoholic strength.

5.4 For non-commercial beer produced at BOPS, it is sufficient to use the strength obtained from the test brews of each recipe, as opposed to sampling each batch produced. The strength of the recipes should be re-established where there is a change to the recipe.

5.5 Where sampling is required, sufficient samples must be taken to ensure an accurate actual strength of the alcoholic excisable good is established.