{"id":"F2019L00431","name":"Excise (Alcoholic Strength of Excisable Goods) Determination 2019","slug":"excise-alcoholic-strength-of-excisable-goods-determination-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99034,"registerId":"commonwealth-F2019L00431-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of determination","sectionType":"part","heading":"1. Name of determination","content":"## 1. Name of determination\n\nThis determination is the Excise (Alcoholic Strength of Excisable Goods) Determination 2019.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis determination commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement.","sortOrder":2},{"sectionNumber":"4. Revoking previous determination","sectionType":"part","heading":"4. Revoking previous determination","content":"## 4. Revoking previous determination\n\nThis instrument repeals and replaces Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) (F2009L00998), registered on 12 March 2009.","sortOrder":3},{"sectionNumber":"5. Determination","sectionType":"part","heading":"5. Determination","content":"Legislative Instrument\n\nExcise (Alcoholic Strength of Excisable Goods) Determination 2019\n\nI, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901.\n\nSigned by Timothy Dyce\n\nDeputy Commissioner of Taxation\n\nDated: 01 March 2019\n\n## 1. Name of determination\n\nThis determination is the Excise (Alcoholic Strength of Excisable Goods) Determination 2019.\n\n## 2. Commencement\n\nThis determination commences on the day after it is registered on the Federal Register of Legislation.\n\n## 3. Application\n\nThis determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement.\n\n## 4. Revoking previous determination\n\nThis instrument repeals and replaces Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) (F2009L00998), registered on 12 March 2009.\n\n## 5. Determination\n\n### Sampling and Analysis\n\n5.1 The alcoholic strength of alcoholic excisable goods must be measured by analysing samples of the product after it has reached its final alcoholic strength.\n\n5.2 Packaged alcoholic excisable goods may either be:\n\n5.2.1 sampled in the header vessel immediately prior to packaging; or\n\n5.2.2 sampled directly from the packaging line.\n\n5.3 Bulk alcoholic excisable goods may be sampled at any point after reaching final alcoholic strength.\n\n5.4 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.\n\n5.5 Where sampling is required, sufficient samples must be taken to ensure an accurate actual strength of the alcoholic excisable good is established.\n\n5.6 The alcoholic strength of a particular alcoholic excisable good:\n\n5.6.1 is taken to be the average of the strength of all the sample measurements for that particular alcoholic excisable good;\n\n5.6.2 is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and\n\n5.6.3 when calculating volume by reference to the specific gravity of alcohol, the calculation is to be made on the basis that the specific gravity of alcohol in relation to water is 0.79067 (based on a temperature of 20°C and in a vacuum).\n\n### Measuring and Equipment\n\n    5.7 The instruments used to measure the alcoholic strength of alcoholic excisable goods, including hydrometers, thermometers and weighing instruments, must conform to legal requirements pertaining to measurement.\n    5.8 The methods that may be used are:\n\n5.8.1 gas chromatography\n\n5.8.2 near infra-red spectrometry\n\n5.8.3 distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or\n\n5.8.4 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.\n\n    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.\n\n### Permitted Variations\n\n    5.10 For the purposes of working out the excise duty payable on alcoholic excisable goods (excluding beer subject to secondary fermentation):\n\n5.10.1 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.\n\n5.10.2 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.\n\n    5.11 For the purposes of working out the excise duty payable on beer subject to secondary fermentation:\n\n5.11.1 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.\n\n5.11.2 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.\n\n## 6. Definitions\n\nIn this determination:\n\nalcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921.\n\nBOPS 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.\n\nstrength means percentage by volume of alcohol at 20°C.","sortOrder":4},{"sectionNumber":"Sampling and Analysis","sectionType":"division","heading":"Sampling and Analysis","content":"### Sampling and Analysis\n\n5.1 The alcoholic strength of alcoholic excisable goods must be measured by analysing samples of the product after it has reached its final alcoholic strength.\n\n5.2 Packaged alcoholic excisable goods may either be:\n\n5.2.1 sampled in the header vessel immediately prior to packaging; or\n\n5.2.2 sampled directly from the packaging line.\n\n5.3 Bulk alcoholic excisable goods may be sampled at any point after reaching final alcoholic strength.\n\n5.4 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.\n\n5.5 Where sampling is required, sufficient samples must be taken to ensure an accurate actual strength of the alcoholic excisable good is established.\n\n5.6 The alcoholic strength of a particular alcoholic excisable good:\n\n5.6.1 is taken to be the average of the strength of all the sample measurements for that particular alcoholic excisable good;\n\n5.6.2 is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and\n\n5.6.3 when calculating volume by reference to the specific gravity of alcohol, the calculation is to be made on the basis that the specific gravity of alcohol in relation to water is 0.79067 (based on a temperature of 20°C and in a vacuum).","sortOrder":5},{"sectionNumber":"Measuring and Equipment","sectionType":"division","heading":"Measuring and Equipment","content":"### Measuring and Equipment\n\n    5.7 The instruments used to measure the alcoholic strength of alcoholic excisable goods, including hydrometers, thermometers and weighing instruments, must conform to legal requirements pertaining to measurement.\n    5.8 The methods that may be used are:\n\n5.8.1 gas chromatography\n\n5.8.2 near infra-red spectrometry\n\n5.8.3 distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter; or\n\n5.8.4 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.\n\n    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.","sortOrder":6},{"sectionNumber":"Permitted Variations","sectionType":"division","heading":"Permitted Variations","content":"### Permitted Variations\n\n    5.10 For the purposes of working out the excise duty payable on alcoholic excisable goods (excluding beer subject to secondary fermentation):\n\n5.10.1 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.\n\n5.10.2 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.\n\n    5.11 For the purposes of working out the excise duty payable on beer subject to secondary fermentation:\n\n5.11.1 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.\n\n5.11.2 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.","sortOrder":7},{"sectionNumber":"6. Definitions","sectionType":"part","heading":"6. Definitions","content":"## 6. Definitions\n\nIn this determination:\n\nalcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921.\n\nBOPS 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.\n\nstrength means percentage by volume of alcohol at 20°C.","sortOrder":8}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: establishing technical standards for measuring alcoholic strength for excise duty purposes. It replaces a 2009 determination with substantially similar content, updating only minor details (such as the BOPS provision and small manufacturer exemption). There is no scope creep into unrelated areas of excise administration."},"complexity_factors":["Only 3 defined terms in the interpretation section ('alcoholic excisable goods', 'BOPS', 'strength')","Straightforward structure with clear numbered sections (5.1 through 5.11)","Limited cross-referencing — only references to the Excise Act 1901 (empowering provision) and Excise Tariff Act 1921 (defining goods covered)","Simple conditional logic with binary outcomes (if actual strength exceeds labelled strength by X, then Y; otherwise Z)","No nested exceptions or complex definitional chains","Practical, technical content (sampling methods, temperature standards) but presented in plain procedural terms","Document contains significant duplication (entire sections repeated verbatim), suggesting formatting issues in the source but not adding legal complexity"],"plain_english_summary":"This law standardises how alcohol strength is measured for excise duty, affecting large manufacturers, small producers (under 100,000 L/yr), and brew‑on‑premises shops. It mandates sampling after final strength, approved testing methods (or a hydrometer option for small producers), and lets BOPS rely on test recipes.\n\nIt also creates small tolerances for label/measurement variance so tax is usually charged on labelled strength, ensuring consistent, fair duty calculations tied to alcohol content measured at 20°C."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument expressly repeals and replaces the 2009 Determination (see 4) but the text does not state a change to the categories of goods covered. It applies to 'alcoholic excisable goods' entered for home consumption and references tariff items 1–3 of the Excise Tariff Act 1921 (see 3 and Definitions), so no material scope change is apparent from this instrument alone."},"complexity_factors":["Technical measurement rules (temperature at 20°C and specific gravity fixed at 0.79067) increase precision requirements (see 5.6.2–5.6.3).","Multiple acceptable analytical methods (GC, NIR, distillation, or other methods accurate to ±0.2 percentage points) create options but require validation and capability (see 5.8).","Different tolerance thresholds for tariff treatment: ±0.2% general rule and ±0.3% for beer subject to secondary fermentation, affecting tax outcomes (see 5.10–5.11).","Sampling rules vary by packaging type and scale (packaged, bulk, BOPS) and require operational changes to production and quality control (see 5.2–5.4).","Special allowance for small producers (<100,000 L) to use hydrometer plus a documented formula imposes record‑keeping and testing obligations (see 5.9).","Averaging of sample measurements to determine ‘strength’ ties excise to laboratory processes and sampling frequency (see 5.5–5.6.1).","Mandate that measuring instruments conform to legal measurement requirements adds regulatory compliance and potential calibration/certification costs (see 5.7).","Tariff classification and excise payable are directly linked to measured/labelled strength, creating financial incentives to manage labelling and production tolerances (see 5.10–5.11).","The instrument repeals a 2009 Determination, which may require operators to review and adjust practices even if substantive scope is unchanged (see 4)."],"plain_english_summary":"This determination fixes how the alcoholic strength of excisable drinks is measured for excise duty: it requires sampling after final strength, specifies where and how samples may be taken, lists acceptable analytical methods, sets measurement conventions (20°C and a specific gravity constant) and allows small producers and BOPS limited alternative approaches. Manufacturers, brew-on-premises operators and the tax authority are affected because the measured strength determines tariff classification and excise payable; compliance requires testing, equipment and record-keeping."}},"importantCases":[],"_links":{"self":"/api/acts/excise-alcoholic-strength-of-excisable-goods-determination-2019","history":"/api/acts/excise-alcoholic-strength-of-excisable-goods-determination-2019/history","analysis":"/api/acts/excise-alcoholic-strength-of-excisable-goods-determination-2019/analysis","conflicts":"/api/acts/excise-alcoholic-strength-of-excisable-goods-determination-2019/conflicts","importantCases":"/api/acts/excise-alcoholic-strength-of-excisable-goods-determination-2019/important-cases","documents":"/api/acts/excise-alcoholic-strength-of-excisable-goods-determination-2019/documents"}}