| Title | Schedule 2âExtending 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 2âExtending support for craft brewers
1 Paragraph 77FC(a)
Omit âdelivered for home consumption (beer packaged in an individual container exceeding 48 litres)â, substitute âentered for home consumptionâ.
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.