Takeaway beer excise concession extended

The Australian Taxation Office (ATO) is once again moving to support businesses through the COVID-19 pandemic by extending the takeaway beer repackaging concession from 31 January 2022 to 30 April 2022.

This concession allows alcohol service venues facing COVID-19 restrictions to repackage excise duty-paid kegged beer for takeaway sale in sealed containers (such as growlers) without needing:

• an excise manufacturer licence
• to pay further excise duty.

The ATO said that it understands many businesses in the alcohol service industry have been facing difficulties due to COVID-19 restrictions.

This concession applies to alcohol service venues operating under COVID-19 restrictions, for example where they:

• are restricted to takeaway service only
• have to apply to the four-square metre rule
• have limits on the number of customers allowed in an enclosed space.

These changes have been published on the ATO’s website, at Excise on alcohol.