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Schedule 2—Extending support for craft brewers

Schedule 2 Extending support for craft brewers

   

Excise Act 1901

1  Paragraph 77FC(a)

Omit “delivered for home consumption (beer packaged in an individual container exceeding 48 litres)”, substitute “entered for home consumption”.

2  Paragraph 77FC(b)

Repeal the paragraph, substitute:

                     (b)  the beer is repackaged into sealed individual containers:

                              (i)  of less than 8 litres; or

                             (ii)  of at least 8 litres but not exceeding 48 litres and not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed for the purposes of subitem 1.1, 1.5 or 1.10 of that Schedule (if any);

3  Section 77FC (note)

Repeal the note, substitute:

Note 1:       Subitems 1.2, 1.6 and 1.11 of that Schedule set out the rates of duty for beer packaged in individual containers exceeding 48 litres or individual containers, of at least 8 litres but not exceeding 48 litres, and designed to connect to a pressurised gas delivery system, pump delivery system or other prescribed system (if any).

Note 2:       Subitems 1.1, 1.5 and 1.10 of that Schedule set out the rates of duty for beer packaged in individual containers of less than 8 litres or individual containers, of at least 8 litres but not exceeding 48 litres, and not designed to connect to a pressurised gas delivery system, pump delivery system or other prescribed system (if any).

4  Application provision

The amendments made by this Schedule apply in relation to beer entered for home consumption on or after 1 July 2019.