If you've read older guides, you may have seen references to a "60% excise refund capped at $100,000". That arrangement has been superseded — and the current scheme is far more generous.
What changed
From 1 July 2021, the Excise Remission Scheme for manufacturers of alcoholic beverages replaced the earlier refund scheme. The headline differences:
- Full (100%) remission of excise duty, not 60%
- A cap of $350,000 per financial year, up from $100,000
- Generally applied as a remission through your return rather than a separate refund claim
What it means today
Eligible small distilleries can have all their excise duty remitted up to $350,000 each financial year — a major improvement. If you're working from old advice, make sure you're claiming under the current scheme.
Full detail in our Excise Remission Scheme guide and the compliance overview.
This article is general information, not tax or legal advice. Confirm your obligations with the ATO or a qualified adviser.
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