CIVIL LAW2
QUESTION 2:
Distillation Act 1901 and Distillation Regulations 19261 were the governing enactment
for the governance and administration of distilleries in Australia. It has been laid down by the
provisions of the Act that manufacturing of alcohol by the use of still of any capacity, the person
or the corporation involving in such business shall require an excise manufacture license2. Once
the application for the license has been applied, the premises shall be held for scrutiny. However,
the excise duty is generally applied on alcohol that is distilled irrespective of the fact whether the
person or corporation has the license to produce it or not. Nevertheless, producing alcohol
without an excise manufacturing license shall amount to severe penalties.
The current legislation in action repealing the above discussed regulations to lay down
the provisions for spirits is Liquor Act 2007 applicable in the State of New South Wales in
Australia.
Excise manufacturing license are granted under the authority of Australian Tax Officer3.
ATO is the concerned officer who consi0ders the circumstances. The validity of the license shall
be from the day it has been granted until the 30September after the date of second anniversary of
1 "Distillation Regulations", Legislation.Gov.Au (Webpage, 2019)
<https://www.legislation.gov.au/Details/C2004H01102>
2 "Licence To Manufacture Alcohol", Ato.Gov.Au (Webpage, 2019) <https://www.ato.gov.au/Forms/Licence-to-
manufacture-alcohol/>
3 "Stills And Distillation", Ato.Gov.Au (Webpage, 2019) <https://www.ato.gov.au/Business/Excise-and-excise-
equivalent-goods/Alcohol-excise/Spirits-and-other-excisable-beverages/Stills-and-distillation/>

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Civil Law Question 2022

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