Beer has a specific meaning, that is, it must be a brewed
beverage that:
■ is the product of the yeast fermentation of an aqueous
extract of predominantly malted or unmalted cereals,
but may also contain other sources of carbohydrates
■ contains hops, or extracts of hops, so that the beverage
has no less than four International Bitterness Units or
other bitters. If it contains other bitters, the beverage
must have a bitterness comparable to that of a
beverage with no less than four International Bitterness
Units
■ may have spirit distilled from beer added to it if that
spirit adds no more than 0.5% to the final total volume
of alcohol
■ may have other substances, including flavours,
containing alcohol (other than beer spirit) added
to it but only if that alcohol adds no more than 0.5%
to the final total volume of alcohol
■ contains no more than 4% by weight of
monosaccharide and disaccharide (sugars)
■ does not contain any artificial sweeteners, and
■ has an alcohol content more than 1.15% by volume.
You need to make sure that your beer meets the defi nition
of beer for excise purposes. You should be able to
establish this from your manufacturing specifi cations and
processes and from standard industry information.
Products that clearly meet the defi nition will not require
testing. If you are unsure whether your product meets the
defi nition, you should have one brew tested and as long
as you continue to brew to that formula, you will not need
to undertake further testing unless directed by us. You will
need to do this for each type of beer you make where you
are unsure it will meet the defi nition.
As testing only covers certain elements of the defi nition,
you will not be able to prove your beverage meets the
defi nition completely through testing. You will need to
keep recipe sheets and formulas together with other
ingredient specifi cations in support of your beverage
meeting the defi nition.
For more information, phone us on 1300 137 290.