Excise Act 1901
This Determination may be cited as the Excise Act (Alcoholic strength of ready to drink beverages and liqueurs) Determination 2003.
This Determination commences on and from the date of publication of the Determination in the Gazette.
In this Determination: • CEO means the Commissioner of Taxation; • liqueur means a beverage classified to subitem 2(G) of the Schedule to the Excise Tariff Act 1921 ; • ready to drink beverage means a beverage classified to subitem 1(D) of the Schedule to the Excise Tariff Act 1921 ; • strength means the percentage by volume of alcohol at 20 degrees Celsius.
This Determination applies to ready to drink beverages and liqueurs entered for home consumption on or after the date of commencement of the Determination.
(a) You must ascertain the alcoholic strength of ready to drink beverages and liqueurs by one or more of the following processes: (i) by the use of gas chromatography; (ii) by the use of near infra red spectrometery; or (iii) by distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter. (b) You must calibrate the accuracy of the measuring instruments (eg, volumetric glassware, hydrometer, pycnometer, thermometer) at intervals of one year or less, against standard instruments that have been certified by an independent authority approved by the National Association of Testing Authorities (NATA). The standard instruments must be calibrated by an independent NATA approved authority at intervals of five years or less.
(a) You must ascertain the alcoholic strength of ready to drink beverages and liqueurs by analysing samples taken after the beverage has been manufactured to its final strength. Sufficient samples must be taken from each run to ensure the strength measured in accordance with paragraph 6(b) accurately reflects the true strength of the beverage. (b) You must analyse the samples with the approved calibrated equipment. The alcoholic strength of the beverage is taken to be the average of the strength of all the readings. The alcoholic strength calculated is to be expressed as the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius. Calculation by reference to the specific gravity of alcohol is to be made on the basis that, at a temperature of 20 degrees Celsius and in a vacuum, the specific gravity of alcohol in relation to water is 0.79067.
For the purposes of working out the excise duty payable: (a) If the actual strength of the beverage does not exceed the labelled strength by more than 0.2%, the strength is taken to be the labelled strength. (b) If the strength of the beverage exceeds the labelled strength by more than 0.2%, the strength is the actual strength.
MARGOT RUSHTON
Delegate of the Commissioner of Taxation