Are Growlers Legal?

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Beer packaged in containers exceeding 48 litres attracts a lower rate of excise duty than beer in containers not exceeding 48 litres.

Simple solution, make growlers 48L ;)
 
Section 77FC of the Excise Act covers this. It states that repackaging from 48 L or larger into packages less than 48 L is taken to be the manufacture of beer. Repackaging beer would not normally constitute 'manufacture' within the ordinary meaning of that term.

The problem with that, as I pointed out, is the double applied excise. Once for 50 L package at the brewery, then again at the point of repackaging for the 2 L package. Double dipping!

i'd call it being spitroasted by the government, copping one in the mouth whilst being rear ended, without any lube

typical of our tax laws, like commonwealth taxing of employee benfits with fbt and the state contemporaneously taxing them with payroll tax

or what about taxing a tax ... like charging stamp duty on the gst portion of a contract

a practical illustration of some of the many reasons that lead people to have philosophical differences with taxes
 
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