Advice under development – excise issues

On 28 August 2024, the Australian Taxation Office (ATO) published a revised draft Determination titled ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921. The document sets out the Commissioner's view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for it to meet the definition of 'beer'.