To support businesses in the alcohol industry facing difficulties in trading due to COVID-19 restrictions, the Australian Taxation Office (ATO) has introduced some key changes regarding takeaway beer and mixed drinks.

Takeaway beer

From 29 July to 31 October 2021, alcohol service venues facing COVID-19 restrictions can repackage duty-paid kegged beer for takeaway sale in sealed containers (such as growlers), without needing:

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

This applies to alcohol service venues operating under the following COVID-19 restrictions:

• being able to offer takeaway service only
• implementing the four-square metre rule
• having limits on the number of customers allowed in an enclosed space.

Takeaway mixed alcoholic beverages

The ATO has updated their ongoing position for when takeaway mixed alcoholic beverages are not considered a manufacture that excise requirements apply to.

The following situation is not considered to be manufacture of a new excisable alcohol product that requires an excise manufacturer licence, or that further excise duty applies to:

• where a bartender uses excise or customs duty-paid alcohol to prepare mixed alcoholic beverages (for example, cocktails) for a customer to take away in a sealed, single-serve container and consume soon after purchase
• the container cannot be one designed for medium to long-term storage, such as the types of cans or bottles that are used in manufacturing Ready-To-Drink beverages (RTDs).

For more information on these changes, view the ATO’s website here.

If you have any questions regarding any of the new changes or how they may affect your business, please contact Jacob Lea on 03 5443 0344.