Excise

Beer Cartel has an Excise Storage Licence. It is the only way for us to legally & financially viably fill growlers. The excise storage licence allows us to receive & store kegs under bond (without the excise paid) for the purpose of filling growlers.

In order to be able to purchase from a brewery under bond a Movement Permission must be in place with that brewery. A Movement Permission allows beer that hasn't had the excise paid to leave the brewery. Usually for beer to leave the brewery excise must be paid first. Beer Cartel has Movement Permissions in place with the following breweries:

Mountain Culture

White Bay

Yulli's

Modus

Quakers Hat

One Drop

Nomad

Batch

Grifter

Sauce

Riverside

Lord Nelson

Frenchies

Beer Cartel has a Periodic Settlement Permission which allows us to pay the excise monthly as opposed to every time a growler & squealer is filled. The excise needs to be paid before the 20th of the following month i.e. the excise for January needs to be paid before February 20th.

All documentation regarding the excise licence and excise returns can be found in SHARED DRIVE > BEER CARTEL > PRODUCTS > GROWLERS > EXCISE.

Calculating Excise & Submitting an Excise Return

• 1. The growler & squealer sales for the month need to be downloaded from RSA. To Do this follow the following steps:

     1. Go to Manage > Report > Report Generator

     2. Select Sales by Totals, click all and then yes

     3. In Step 2, select the required dates

     4. In Step 4 under list > In Department, type BC Growlers

     5. Click report in bottom right corner

     6. Copy the data to an excel spreadsheet from the following columns, Number, Description and QTY Sold

     7. Save data to the monthly excise folder as located below

  2. In the Beer Cartel Shared Drive > Products > Growlers > Excise > Monthly Excise there is an Excise Calculations spreadsheet

  3. Copy the beer & litres columns from the RSA report into the matching columns in the spreadsheet

  4. Check the excise rate for Tariff Sub Item 1.10 and enter into spreadsheet rows for the month being calculated.

  5. https://www.ato.gov.au/Business/Excise-and-excise-equivalent-goods/Alcohol-excise/Excise-rates-for-alcohol

  6. Create a new folder for the month in monthly excise

  7. Download the Excise Return form to the new folder in monthly excise .

  8. https://www.ato.gov.au/Forms/Instructions-on-how-to-lodge-an-excise-return

  9. Copy the details from the previous months return and then copy in the numbers from the Calculations spreadsheet.

  10. Save the form to the appropriate month folder in monthly excise

  11. Pay the applicable amount per the Excise Return form.

  12. Pay to ATO via BPAY Biller Code: 75556, Customer Reference number: 4656033099224960

1. Email the return to [email protected] with the following details:

2. Subject: Excise Return - Beer Cartel - MONTH YEAR

3. Hi,

4. Please find attached the excise return for Beer Cartel for MONTH YEAR

5. The funds have been transferred.

6. ABN: 65 603 309 922

https://www.loom.com/share/668db99878ee4c0ca3f9d788956658c4