Beer excise duty in Australia

In short, could you arrange that the Product ABV field be available data in the report called “Products sold (order lines) data explorer input options”?

In Australia, Excise payable is calculated on the total volume of alcohol sold not on individual products. Each month, we total up all types of products sold, and apply the excise calculation to work out the litres of alcohol (LALs), then apply appropriate code and rate for the particular type of alcohol and size/type of vessels.

To calculate the Lals we need the ABV on each product sold.

FYI the LALs calc is =(TRUNC(SUM(ABV-1.15)%*(Total Volume),1))

FYI the rate/codes and types are listed here on the ATO website (Excise duty rates for alcohol | Australian Taxation Office)

This would reduce our reporting effort in Oz.

1 Like

Thanks for the suggestion, Joan. For most products, this should be fairly simple to add, but how would you like the ABV to show for a mixed-pack of multiple beers at differing ABVs. Would a “weighted ABV” work?

For example, if you had a mixed pack of:

  • 3 x 440ml cans of 4% ABV
  • 3 x 440ml cans of 5% ABV

This would have a weighted ABV of 4.5%.

A more complex example would be a mixed pack of:

  • 2 x 440ml cans of 4% ABV
  • 4 x 440ml cans of 5% ABV

Resulting in a weighted ABV of 4.67%

If ABVs calculated in this way showed as the ABV for mixed-pack products, would this work for you?

Hi Luke, I replied privately with examples. regards Joan

1 Like