{"id":"F2019L00430","name":"Excise (Volume – Alcoholic Excisable Goods) Determination 2019","slug":"excise-volume-alcoholic-excisable-goods-determination-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99031,"registerId":"commonwealth-F2019L00430-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 (Volume – Alcoholic 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 (Volume - Alcoholic excisable goods) Determination 2009 (No. 1)) (F2009L00992), registered on 13 March 2009.","sortOrder":3},{"sectionNumber":"5. Determination","sectionType":"part","heading":"5. Determination","content":"Legislative Instrument\n\nExcise (Volume – Alcoholic 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 (Volume – Alcoholic 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 (Volume - Alcoholic excisable goods) Determination 2009 (No. 1)) (F2009L00992), registered on 13 March 2009.\n\n## 5. Determination\n\n### Sampling and analysis\n\n5.1 Sufficient samples must be taken from each production or packaging run to ensure the average fill volume of the samples taken accurately reflects the average fill volume of all the containers.\n\n### Measuring and equipment\n\n5.2 The instruments and processes used to measure the volume of alcoholic excisable goods must conform with legal requirements pertaining to measurements, and consistently produce an accurate result.\n\n5.3 Measurement of volume must be corrected to 20º Celsius.\n\n### Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods\n\n5.4 For alcoholic excisable goods packaged in a bulk container:\n\n5.4.1 if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents;\n\n5.4.2 if the volume of the contents is nominated and:\n\n5.4.2.1 the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume;\n\n5.4.2.2 the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is the actual volume.\n\n5.5 For alcoholic excisable goods not packaged in a bulk container:\n\n5.5.1 if the volume of the contents is not indicated on the container, the dutiable volume is the actual volume of the contents;\n\n5.5.2 if the volume of the contents is indicated on the container and:\n\n5.5.2.1 the actual volume of the contents does not exceed 101.5% of the indicated volume, the dutiable volume is the indicated volume;\n\n5.5.2.2 the actual volume of the contents exceeds 101.5% of the indicated volume, the dutiable volume is the actual volume.\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\nbulk container means a container that has the capacity to hold more than 2 litres of liquid.\n\ncontainer means any article capable of holding liquids.","sortOrder":4},{"sectionNumber":"Sampling and analysis","sectionType":"division","heading":"Sampling and analysis","content":"### Sampling and analysis\n\n5.1 Sufficient samples must be taken from each production or packaging run to ensure the average fill volume of the samples taken accurately reflects the average fill volume of all the containers.","sortOrder":5},{"sectionNumber":"Measuring and equipment","sectionType":"division","heading":"Measuring and equipment","content":"### Measuring and equipment\n\n5.2 The instruments and processes used to measure the volume of alcoholic excisable goods must conform with legal requirements pertaining to measurements, and consistently produce an accurate result.\n\n5.3 Measurement of volume must be corrected to 20º Celsius.","sortOrder":6},{"sectionNumber":"Permitted variations for the purposes of","sectionType":"division","heading":"Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods","content":"### Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods\n\n5.4 For alcoholic excisable goods packaged in a bulk container:\n\n5.4.1 if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents;\n\n5.4.2 if the volume of the contents is nominated and:\n\n5.4.2.1 the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume;\n\n5.4.2.2 the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is the actual volume.\n\n5.5 For alcoholic excisable goods not packaged in a bulk container:\n\n5.5.1 if the volume of the contents is not indicated on the container, the dutiable volume is the actual volume of the contents;\n\n5.5.2 if the volume of the contents is indicated on the container and:\n\n5.5.2.1 the actual volume of the contents does not exceed 101.5% of the indicated volume, the dutiable volume is the indicated volume;\n\n5.5.2.2 the actual volume of the contents exceeds 101.5% of the indicated volume, the dutiable volume is the actual volume.","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\nbulk container means a container that has the capacity to hold more than 2 litres of liquid.\n\ncontainer means any article capable of holding liquids.","sortOrder":8}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2009 determination with identical substantive provisions. The scope remains limited to measurement methodology and volume tolerances for excise duty calculation on alcoholic beverages. No expansion beyond the original purpose."},"complexity_factors":["Short document (approximately 1,000 words)","Only 3 defined terms in the interpretation section","Simple conditional structure with clear binary outcomes (if X then Y, else Z)","No cross-references to other legislation beyond naming the parent Excise Act and Excise Tariff Act","Straightforward mathematical calculations (101% and 101.5% thresholds)","Minimal nesting of conditions (only one level deep)","Repetitive structure between bulk and non-bulk container rules makes it longer than necessary but not more complex"],"plain_english_summary":"This law prescribes how alcohol manufacturers and importers must measure drink volumes for calculating excise duty: use proper equipment, sample batches, and adjust volumes to 20°C. It sets tolerances so small overfills aren’t taxed (up to 101% for >2 L containers, 101.5% for ≤2 L). It affects breweries, distilleries, importers and the ATO, ensuring consistent taxation, preventing under‑declaring and reducing disputes."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument repeals and replaces the 2009 determination (cl 4) and applies to alcoholic excisable goods entered for home consumption on or after commencement (cl 3). The instrument itself sets measurement, sampling and permitted-variation rules but does not, on its face, expand or narrow the class of goods subject to excise; any substantive scope change would require comparison with the repealed 2009 text, which is not provided here."},"complexity_factors":["Representative sampling requirement to reflect average fill across a production or packaging run (cl 5.1) increases operational and record-keeping burden.","Measurement instruments and processes must ‘conform with legal requirements pertaining to measurements’—references to external trade/measurement law create cross-regulatory compliance and potential interpretive discretion (cl 5.2).","Mandatory temperature correction to 20°C requires either temperature control or calculation adjustments when measuring volume (cl 5.3).","Different permitted-variation thresholds for bulk (>2 L) and non-bulk containers (101% v 101.5%) require separate operational rules and decision logic (cls 5.4–5.5; defn of bulk container).","Treatment of ‘nominated’ or ‘indicated’ volume versus ‘actual’ volume determines which figure is dutiable and therefore directly affects excise payable, creating an incentive to optimise declared volumes within tolerance bands (cls 5.4.1–5.4.2; 5.5.1–5.5.2).","Definitions are concise but rely on external tariff classification (tariff items 1–3 of the Excise Tariff Act 1921) which links this instrument to other statutory material (Definitions).","Instrument replaces a prior 2009 determination (cl 4) — implementers must check transitional or historical practices for consistency.","Low textual complexity but operational complexity arises from implementing accurate measurement, sampling design and temperature correction in production environments (cls 5.1–5.3)."],"plain_english_summary":"This determination sets rules for measuring and calculating the excise dutiable volume of alcoholic excisable goods, requiring representative sampling, legally compliant measuring equipment and temperature correction to 20°C. It applies to alcoholic goods entered for home consumption. Producers, packagers and importers who pay excise must measure and report volumes; duty is calculated using nominated/indicated or actual volumes depending on specified tolerances (different tolerances for bulk containers over 2 L and for non‑bulk), creating discrete compliance and equipment costs."}},"importantCases":[],"_links":{"self":"/api/acts/excise-volume-alcoholic-excisable-goods-determination-2019","history":"/api/acts/excise-volume-alcoholic-excisable-goods-determination-2019/history","analysis":"/api/acts/excise-volume-alcoholic-excisable-goods-determination-2019/analysis","conflicts":"/api/acts/excise-volume-alcoholic-excisable-goods-determination-2019/conflicts","importantCases":"/api/acts/excise-volume-alcoholic-excisable-goods-determination-2019/important-cases","documents":"/api/acts/excise-volume-alcoholic-excisable-goods-determination-2019/documents"}}