During COVID-19 restrictions, some state and territory liquor licensing requirements were relaxed to allow the sale of takeaway alcoholic beverages.
The ATO assisted businesses by allowing flexibility for alcohol repackaging under specific situations that would normally have required an excise manufacturer licence and payment of excise duty. These situations were where alcohol service venues:
- repackaged duty-paid kegged beer for takeaway sale in sealed containers (such as growlers)
- used duty-paid alcoholic beverages to make ‘cocktails’ for takeaway sale in sealed containers.
This arrangement applied from 23 March 2020 until 31 January 2021.
After 31 January 2021, if you wish to continue repackaging alcohol for sale in takeaway, sealed containers, you will need to apply to us for the appropriate excise licence and permissions.