Manufacture and Sale of stills and distillation equipment

Hi

We are writing to you as you may be manufacturing or selling stills and distillation equipment.

You have certain responsibilities if you are manufacturing or selling this type of equipment. The Australian Taxation Office is here to help you meet your obligations.

You can sell a still that has a capacity of 5 litres or less without our permission.

If the capacity of a still is over 5 litres you need our permission to:

• Manufacture the still
• Move or set up the still
• Buy or sell the still
• Import the still
• Have possession, custody or control of the still.

You could face penalties of up to $8,500 or more if you sell, manufacture, store or possess stills or distilling equipment which has a capacity of five litres or more without permission. If you do not have permission to manufacture and sell stills you should contact us to apply for permission or arrange disposal of the distillation equipment.

It is illegal for your customers to distil alcohol without an excise manufacturer licence. Your customers can find further information about the law surrounding distilling spirits at ato.gov.au/business/excise-and-excise-equivalent-goods/stills-and-distilling-alcohol/

For further information

You can contact us for permission or further information by:

• phoning 1300 137 290 and selecting option 1 between 8.00am and 6.00pm, Monday to Friday
• emailingalcohol@ato.gov.au
• visiting ato.gov.au and searching for QC 18495

Regards

James O’Halloran
Deputy Commissioner of Taxation