{"id":"F2024L01498","name":"Excise (Concessional Spirits – Class of Persons) Determination 2024","slug":"excise-concessional-spirits-class-of-persons-determination-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442648,"registerId":"F2024L01498-fast-fetch-1775957614413","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise (Concessional Spirits – Class of Persons) Determination 2024","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nExcise (Concessional Spirits – Class of Persons) Determination 2024\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.\n\nDated  4 November 2024\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Classes of persons\n\n7  Maximum quantity of spirit\n\nSchedule 1—Repeals\n\nExcise (Concessional spirits – class of persons) Determination 2014 (No.1)\n\n \n\n \n\n1  Name\n\n  This instrument is the Excise (Concessional Spirits – Class of Persons) Determination 2024.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- The whole of the instrument 1 January 2025. 1 January 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under section 77FE of the Act.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Excise Act 1901.\n\neducation institution has the meaning given by section 195-1 of the GST Act.\n\ngovernment related entity has the meaning given by section 195-1 of the GST Act.\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nhealth care practitioner means a person who:\n\n (a) is a health practitioner as defined in section 3 of the Therapeutic Goods Act 1989; or\n\n (b) belongs to a class of persons specified in column 2 of item 4 in Schedule 8 to the Therapeutic Goods Regulations 1990.\n\nhealth facility means a health, aged care or other facility that employs at least one health care practitioner in their capacity as a health care practitioner.\n\nhospital has the meaning given by subsection 121-5(5) of the Private Health Insurance Act 2007.\n\ninstitute of medical research means an entity whose principal activity is medical research as defined in section 4 of the National Health and Medical Research Council Act 1992, and which is:\n\n (a) established by or under a law of the Commonwealth, or a State or Territory;\n\n (b) accredited by the National Health and Medical Research Council (NHMRC); or\n\n (c) affiliated with an Australian university or hospital.\n\nmedical institution means:\n\n (a) a hospital;\n\n (b) a health facility; or\n\n (c) an institute of medical research.\n\nTariff Act means the Excise Tariff Act 1921.\n\nveterinary practitioner means a person registered under relevant Commonwealth, State or Territory laws to practice veterinary sciences or veterinary surgery.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Classes of persons\n\n  The classes of persons determined for the purposes of subitem 3.6 of the Schedule to the Tariff Act are:\n\n (a) health care practitioners;\n\n (b) veterinary practitioners;\n\n (c) medical institutions;\n\n (d) government related entities; and\n\n (e) education institutions.\n\n7  Maximum quantity of spirit\n\n  For the purposes of subitem 3.6 of the Schedule to the Tariff Act, a person included in the class of persons specified in column 1 of an item in the following table must not use more than the quantity of spirit specified in column 2 of that item in a calendar year for an industrial, manufacturing, scientific, medical, veterinary or educational purpose.\n\n \n\n| Item | Column 1 – class of persons | Column 2 – maximum quantity of spirit |\n| --- | --- | --- |\n| 1 | Health care practitioners | 200 litres |\n| 2 | Veterinary practitioners | 200 litres |\n| 3 | Medical institutions | 1,000 litres |\n| 4 | Government related entities | 1,000 litres |\n| 5 | Education institutions | 1,000 litres |\n\n\nNote : See section 77FH of the Act, which is about the payment of duty equivalent if spirit is delivered to a person included in a class determined under this instrument and the person does not use the spirit for an industrial, manufacturing, scientific, medical, veterinary or educational purpose.\n\n\n\n\nSchedule 1—Repeals\n\nExcise (Concessional spirits – class of persons) Determination 2014 (No.1)\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"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":"This is a straightforward remake of the 2014 determination with updated legislative references. The scope remains tightly focused on defining eligible recipients and quantity limits for concessional spirits. No expansion beyond the original purpose of administering the excise concession in section 77FE of the Excise Act 1901."},"complexity_factors":["Short instrument — only 7 substantive sections plus a repeal schedule","Minimal conditional logic — straightforward table-based quantity limits with no nested exceptions","Definitions rely heavily on external legislation (GST Act, Therapeutic Goods Act, Private Health Insurance Act, NHMRC Act) rather than creating new defined terms","Only 7 defined terms in section 4, most being simple references to other Acts","Single operational mechanism — a determination of classes and a quantity table","No complex cross-referencing between multiple parts of the instrument itself"],"plain_english_summary":"This law lets specified professionals and organisations buy high‑strength spirits at a reduced excise rate when used for bona fide work purposes (medical, scientific, veterinary, manufacturing or educational) rather than drinking. Eligible groups include health and veterinary practitioners, medical institutions, certain government bodies and education institutions, each subject to annual volume limits.\n\nMisuse triggers payment of the full tax (a “duty equivalent”). The 2024 instrument updates references and definitions, replacing the 2014 determination."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument expressly repeals the Excise (Concessional spirits – class of persons) Determination 2014 (Schedule 1) and restates the classes eligible for concessional spirit and the maximum annual quantities for each class (sections 6–7). The Deputy Commissioner of Taxation made the instrument under s77FE of the Excise Act (section 3). Persons who receive spirit must not exceed the listed quantities each calendar year for the specified purposes; if spirit is delivered but not used for those purposes a duty equivalent may be payable (note to section 7 referring to s77FH). Whether the substantive scope differs from the 2014 determination cannot be determined from this instrument alone because the prior text is not reproduced here; what is clear from this instrument is that eligible classes and numeric annual caps are the operative criteria going forward."},"complexity_factors":["Cross‑references to multiple statutes and provisions: made under s77FE of the Excise Act 1901 (section 3); operates for purposes of subitem 3.6 of the Tariff Act 1921 (sections 6–7); definitions reference the GST Act, Therapeutic Goods Act, NHMRC Act and Private Health Insurance Act (section 4).","Differentiated, per‑class annual quantity caps requiring annual accounting and tracking by recipients (section 7 table).","Detailed definitional tests for membership of classes (eg. institute of medical research, health care practitioner, medical institution) which import external accreditation, registration or statutory definitions (section 4).","Compliance and enforcement linkage to payment of a duty equivalent if Spirit is not used for the stated purposes (noted after section 7; refers to s77FH of the Act).","Formal commencement and repeal mechanics: a single fixed commencement date and express repeal of the 2014 Determination (section 2 and Schedule 1).","Low drafting complexity but practical compliance burden: proving eligible purpose and monitoring aggregate annual use creates administrative and record‑keeping obligations for beneficiaries."],"plain_english_summary":"This determination names which people and organisations can receive concessional (excise‑free) spirit for industrial, scientific, medical, veterinary or educational uses and sets annual quantity caps for each class. It applies to health and veterinary practitioners, medical institutions, government‑related entities and education institutions, and limits use to between 200 and 1,000 litres per calendar year depending on the class."}},"importantCases":[],"_links":{"self":"/api/acts/excise-concessional-spirits-class-of-persons-determination-2024","history":"/api/acts/excise-concessional-spirits-class-of-persons-determination-2024/history","analysis":"/api/acts/excise-concessional-spirits-class-of-persons-determination-2024/analysis","conflicts":"/api/acts/excise-concessional-spirits-class-of-persons-determination-2024/conflicts","importantCases":"/api/acts/excise-concessional-spirits-class-of-persons-determination-2024/important-cases","documents":"/api/acts/excise-concessional-spirits-class-of-persons-determination-2024/documents"}}