Title Schedule 2—Extending support for craft brewers
Database Bills & Legislation
Long Title a Bill for an Act to amend the law relating to superannuation, taxation, corporations, financial services, consumers, competition and statistics, and for related purposes
Date 03-04-2019 09:23 PM
Source House of Reps
Parl No. 45
Bill Number 22/19
Bill Type Government
Portfolio Treasury
Reps Bill Code T
Status Act
System Id legislation/bills/r6278_aspassed/0001


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.