What has changed
The Australian Taxation Office (ATO) has issued an addendum to Excise Ruling ER 2023/1, published on 15 July 2026. The addendum is referenced as ER 2023/1A1.
The ruling provides official ATO guidance on the meaning of legally and economically independent for excise purposes, which determines eligibility for the excise remission available to distillers and brewers.
The addendum updates the ruling to reflect amendments made to the Excise Regulation 2015 by the Excise Amendment (Remission Increase for Distillers and Brewers) Regulations 2025. The increase itself was legislated by the Government in 2025; this addendum brings the ATO's ruling into line with it.
The key practical change
The maximum annual excise remission available to eligible distillers and brewers has increased from $350,000 to $400,000 per financial year. This change applies from 1 July 2026.
The remaining changes in the addendum are minor wording and punctuation corrections with no practical effect on the ruling's operation.
Eligibility
The $400,000 annual cap applies only to producers the ruling classifies as legally and economically independent. The full criteria for that classification are set out in the consolidated version of ER 2023/1.
Key actions
- Distillers and brewers claiming the excise remission are required to note that the maximum annual remission cap is now $400,000 from 1 July 2026, and review whether this affects excise calculations for the relevant financial years.
- The addendum is available at ER 2023/1A1, and the consolidated version of ER 2023/1, which incorporates it, is available at ER 2023/1.
- Businesses that are uncertain whether they qualify as legally and economically independent for excise remission purposes are directed to the full ruling for the applicable criteria.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.