A friend of mine recently called and asked about homebrew specific laws from OLGR (NSW). The below is the basics of it and assumes you do not have a company, ABN and reside in NSW. That is, a homebrewer. Though some laws are federal.
You can NOT sell your beer to anybody.
You can NOT profit in any way, shape or form.
You can NOT use the beer to barter with, or exchange for any goods or services.
You can NOT use the beer to barter with, or exchange for any goods or services.
I found this bit interesting. A lot of things get sold/given away here, in return for "a bottle of your finest"...
Youz are all crooks!
This is not unique to beer, it is for anything. The basic idea is that payment of any good or service must have a monetary value which must be declared to the tax man.
In my opinion though, the tax man is only concerned with systematic rorting and wouldn't ever take action against the Aussie standard of giving your mate a 6 pack or a carton for helping you move house.
I think it's more about not having a license to sell alcohol, than it is about tax.
But I agree 1000000% that there is absolutely no way anyone would give a **** about us swapping a few beers for anything except big piles of money.
These days in Australia money is more important than a few pesky laws.
Tell that to the ATO when I asked whether we, or the breweries, could pay the package excise on 50L kegs so that growlers could be filled from 50L kegs. They flat out said no, and if anyone is caught doing so, the place and the brewery would be significantly fined.
So to summarise:
Offered ATO more money.
They rejected it.
30L kegs are taxed exactly the same as bottled product, which is what a growler/squealer is. You are basically re-packaging a beer, so it has to fall under the exact same excise, or you are committing tax fraud.
The only way to fill from 50L's, is if you have an excise license (such as a brewery, because shops cannot get them), and you pay excise based on re-filling. I don't know exactly how it works, since it is completely irrelevant to us at this stage, but I know a few breweries do it this way.
Enter your email address to join: