Litre & Levy
This form captures brew notes and calculates excise duty payable for beer production in Australia.
Do not use for commercial or compliance purposes just yet as this product is still in production.
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About
Litre & Levy is an Australian beer excise duty calculator designed for homebrewers and small-scale brewers. It helps you estimate the excise duty payable based on your beer production details.
Please note that while this tool provides estimates, it is not a substitute for professional advice. Always consult with a tax professional or the Australian Taxation Office (ATO) for accurate and up-to-date information regarding excise duties.
How to calculate excise duty - AUSTRALIA
Find current excise rates here
Beer – formula for excise duty
The excise duty for beer is worked out on the alcoholic content above 1.15%:
Total volume (litres) of product × (alcohol strength – 1.15%) × current excise duty rate
Example: calculating excise duty for beer
Brewery Co delivers 10 cases of beer, each containing 24×355 ml bottles with 5% alcohol by volume into the Australian domestic market on 8 March 2023. The beer is classified to sub-item 1.10 in the Schedule to the Excise Tariff Act 1921 and has a duty rate of $57.79 per litre of alcohol (as at 1 February 2023).
The duty payable is calculated as follows:
- 10 cases × 24 bottles × 0.355 litres each = 85.2 litres
- 85.2 litres × (5% − 1.15%) = 3.28 LALs
- For the purpose of calculating duty payable, the LALs are truncated to one decimal place.
- 3.2 × $57.79 = $184.92
Overview
Section 1: Batch Information
- Product name
- Batch date
- OG / FG
- ABV
- Ingredients
Section 2: Brew Process
- Mash Temp
- Boil Time
- Fermentation Temp
- Yeast
- Notes
Section 3: Excise Calculation
- Duty rate
- Packaged litres
- LALs
- Duty payable
This gives the brewer a clear mental model:
- • "What beer did we make?"
- • "How did we brew it?"
- • "How much tax do we owe?"