Legalities of Ethanol Distillation - Page 2

Gil Hardwick · #11 (**permalink**) 14th May 2007, 08:32 PM

Just so you all know, the legalities concerning home distillation are not concerned with Drug and Alcohol, but the Customs and Excise. They want their pound of flesh.

The assumption, however, is that you are making it for sale. No matter your still capacity, if you sell it you are in strife.

I have had the police here in my house, joking with me about the copper tank in the bathroom with the column on top and all the hoses and tubing running of it.

But no, I have never managed to get more than 2 litres out of the one batch, though I could probably go three.

And BTW Chris, I should have guessed you'd be onto it by now . . .

Gil

TroyH · #12 (**permalink**) 18th May 2007, 09:51 PM

Hrm, hadn't seen this before. Quite interesting. The quote below is from the following page on the ATO website. Schedule - (1 February 2007)

For interest, the end use of the ethanol impacts who's jurisdiction you fall under (i.e. chemical reagent, fuel or beverage will fall under different "departments" so to speak.)

edited to fit inside 10,000 characters:

Quote:

“Beer” means a brewed beverage which –
(a) is the product of the yeast fermentation of an aqueous extract of malted or unmalted cereals, whether or not containing other sources of carbohydrates;
(b) contains hops, or extracts thereof, or other bitters;
(c) has not had added to it, at any time, any alcohol from any other source; and
(d) contains more than 1.15% by volume of alcohol.
“Brandy” means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.
“Grape wine” has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999.

"Other Excisable Beverage" means any beverage containing more than 1.15% alcohol by volume, but does not include:
(a) beer; or
(b) brandy; or
(c) wine.

“Wine” has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999.
Items 1 to 3 of this Schedule do not include any liquor which has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor which is, or which contains, any spirit obtained by distillation.
A reference to alcohol shall be read as a reference to ethyl alcohol.
Tariff Item
Sub item
Unit

Description of Goods

Rate

1

Beer

*

1.10
LAL
Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres
$38.20 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
*

1.11
LAL
Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres
$26.89 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
*

1.15
LAL
Beer not exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment
$2.30 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
*

1.16
LAL
Beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment
$2.66 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
*
2

LAL
Other excisable beverages not exceeding 10% by volume of alcohol
$38.20 per litre of alcohol

3

Spirits; Other excisable beverages exceeding 10% by volume of alcohol

*

3.1
LAL
Brandy
$60.42 per litre of alcohol
*

3.2
LAL
Other excisable beverages exceeding 10% by volume of alcohol
$64.72 per litre of alcohol

3.5
LAL
Spirit that:
(a) a person has an approval, under section 77FD of the Excise Act 1901 , to use for fortifying Australian wine or Australian grape must; and
(b) is otherwise covered by the approval
Free

3.6
LAL
Spirit that:
(a) is for use by a person who is included in a class of persons determined under section 77FE of the Excise Act 1901 ; and
(b) if a quantity is specified in a determination under that section in relation to the person - does not exceed that quantity; and
(c) is for an industrial, manufacturing, scientific, medical, veterinary or educational purpose
Free

3.7
LAL
Spirit that:
(a) a person has an approval, under section 77FF of the Excise Act 1901 , to use for an industrial, manufacturing, scientific, medical, veterinary or educational purpose; and
(b) is otherwise covered by the approval
Free

3.8
LAL
Spirit denatured according to a formula determined under section 77FG of the Excise Act 1901 , other than spirit for use as fuel in an internal combustion engine
Free
*

3.10
LAL
Spirits not elsewhere included
$64.72 per litre of alcohol

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