Litre & Levy
This form captures brew notes and calculates excise duty payable for beer production in Australia.
Public demo of a client tool.
All data is stored locally in your browser's storage and is not sent to any server.
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?"