The ATO has extended its takeaway beer repackaging concession to 31 January 2022 to continue to support businesses in the alcohol industry affected by COVID-19. This arrangement was due to end this Sunday, 31 October.
Under this concession venues may repackage duty-paid kegged beer for takeaway sale in sealed containers (such as growlers) without the usual excise requirements.
This applies only to alcohol service venues facing COVID-19 restrictions, where businesses:
- are restricted to takeaway service only
- have to apply to the four-square metre rule
- have limits on the number of customers allowed in an enclosed space.