5. Determination5. Determination

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.

5.6 The alcoholic strength of a particular alcoholic excisable good:

5.6.1 is taken to be the average of the strength of all the sample measurements for that particular alcoholic excisable good;

5.6.2 is to be expressed as a percentage, if the alcohol were measured at a temperature of 20°C; and

5.6.3 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).

Measuring and Equipment

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.
5.8 The methods that may be used are: