The easing of rules allowing venues to repackage duty-paid kegged beer and cocktails for takeaway is being extended until 31 January next year.
Venues previously had to have a manufacturer licence and pay additional excise duty on any beer repackaged into growlers, canimals or other containers within the venue.
Since 23 March the ATO has not been enforcing these rules, which would have placed financial and regulatory burdens on venues looking to sell kegged stock during the nationwide lockdowns. Now the ATO has extended this support arrangement to 31 January 2021 “in recognition of the ongoing impacts COVID-19 is having on the alcohol industry”. It previously only planned for the exemptions to be extended until 30th September 2020.
It applies to venues like clubs, pubs and restaurants that were told last year that they would need to have the manufacturers licence to offer repackaging options like growlers or face significant fines. These venues, which have been affected by COVID-19 restrictions, have been allowed to sell takeaway alcohol under some state liquor licensing arrangements.
The ATO will review the arrangements in January to determine whether an extension is required.