drinkers and smokers to balance the budget, page-25

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    http://www.ato.gov.au/content/66216.htm

    To distil alcohol, you MUST have permission!

    To get permission, it appears that there are a lot of, and probably expensive, prerequisites to be met, before getting permission.

    Then with the excise payable to the ATO at $20 on a 700ml. 40proof bottle, hardly worth the effort.

    To use a still LEGALLY, to save money doesn't appear viable. No wonder some people have (illegal) stills.



    The following is what you need to know before you can obtain or use a still or stills. There are a number of requirements you need to meet.

    Do you need permission for a still?
    If you are not a licensed excise manufacturer and the still has a capacity of more than five litres, you need permission for the still regardless of what the equipment will be used for.


    Download an Application for permission - still (NAT 71905) form in Portable Document Format [PDF, 105kB]. Complete this form to apply for permission.



    If you are a licensed excise manufacturer you can buy, import, manufacture, dispose of, possess, own or sell a still without permission.

    If you are not a licensed excise manufacturer you can buy, import, manufacture, dispose of, possess, own or sell a still without permission if:

    the still has a capacity of five litres or less, and
    it will not be used to distil alcohol.

    You will have committed an offence and penalties may apply if you do not have the appropriate permission.



    What is defined as alcohol in relation to distilling?
    Alcohol includes spirits, ethyl alcohol and ethanol. It does not include methanol, propenol, isopropenol and butanol.

    Do you need a licence to distil alcohol?
    If you want to distil alcohol you must hold an excise manufacturer licence prior to distilling alcohol, regardless of the size or capacity of the still. Licence application forms are available at www.ato.gov.au/excise

    What if you want to distil alcohol at home?
    If you have a still at home, you must hold an excise manufacturer licence before you can distil alcohol. Excise licences are only granted to applicants who can demonstrate they meet the requirements set out in the Excise Act 1901. These include the need for physically secure premises (to prevent any other person having access to the licensed area), skills and experience in distillation, having professionally calibrated volume and alcoholic strength measuring equipment and an approved record keeping system.

    You must pay excise duty on any alcohol you produce. The current rate is in excess of $71 per litre of alcohol. For example, on a 700ml bottle of vodka at an alcoholic strength of 40% the excise duty would be approximately $20 per bottle.


    The distillation of alcohol is controlled by excise law and administered by us. If you distil alcohol without a licence you will have committed an offence, and penalties may apply.



    Can you use your still other than for the distillation of alcohol?
    You can use your still for a variety of purposes including the distillation of essential oils or for purifying water. You need to have permission for the still for these activities if it has a capacity of more than five litres.
 
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