Commonwealth Coat of Arms of Australia

Excise Tariff Amendment (Supporting Craft Brewers) Act 2019

No. 48, 2019

An Act to amend the Excise Tariff Act 1921, and for related purposes

[Assented to 5 April 2019]

The Parliament of Australia enacts:

This Act is the Excise Tariff Amendment (Supporting Craft Brewers) Act 2019.

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. The whole of this Act	The day after this Act receives the Royal Assent.	6 April 2019

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

Excise Tariff Act 1921

1 Schedule (cell at table subitem 1.1, column headed “Description of goods”)

Repeal the cell, substitute:

Beer not exceeding 3% by volume of alcohol packaged in:

(a) an individual container of less than 8 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations

2 Schedule (cell at table subitem 1.2, column headed “Description of goods”)

Repeal the cell, substitute:

Beer not exceeding 3% by volume of alcohol packaged in:

(a) an individual container exceeding 48 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations

3 Schedule (cell at table subitem 1.5, column headed “Description of goods”)

Repeal the cell, substitute:

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in:

(a) an individual container of less than 8 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations

4 Schedule (cell at table subitem 1.6, column headed “Description of goods”)

Repeal the cell, substitute:

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in:

(a) an individual container exceeding 48 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations

5 Schedule (cell at table subitem 1.10, column headed “Description of goods”)

Repeal the cell, substitute:

Beer exceeding 3.5% by volume of alcohol packaged in:

(a) an individual container of less than 8 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations

6 Schedule (cell at table subitem 1.11, column headed “Description of goods”)

Repeal the cell, substitute:

Beer exceeding 3.5% by volume of alcohol packaged in:

(a) an individual container exceeding 48 litres; or

(b) an individual container:

(i) of at least 8 litres but not exceeding 48 litres; and

(ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations

7 Application

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

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.