Issue
Can words other than 'Made in Australia' be approved to appear on a label on a bottle containing beer in relation to paragraph 213(1)(b) of the Excise Regulations 1925?
Decision
Yes. The words 'Made in Australia' do not need to appear on the label, but words that unambiguously indicate that the beer was made in Australia must appear on the label. Words such as 'Product of Australia' are acceptable whilst phrases such as 'Proud to be Australian' or 'From Australia' are not acceptable, as they do not necessarily indicate that the beer was made in Australia.
Facts
The label for a bottle or can of beer has the words or words similar to 'Proud to be Australian', 'From Australia', 'An Australian Company' or 'Bottled in Australia' appearing, but not the words 'Made in Australia'.
Reasons for Decision
Section 77C of the Excise Act 1901, requires that beer not be removed from a brewery unless it is marked or labelled in the prescribed manner. Paragraph 213(1)(b) of the Excise Regulations allows the Commissioner to approve words other than the words 'Made in Australia' if they indicate that the beer was made in Australia.
The purpose of requiring the label to show whether the beer was made in Australia is to indicate whether the beer is subject to excise duty or to customs duty. Any words that unambiguously indicate that the beer was made in Australia should therefore be approved. If the wording is such that in any reasonable person's mind there is doubt about whether the beer was made in Australia, the wording should not be accepted.
Examples of acceptable alternatives would be 'Product of Australia' or 'Australian made'.