The ATO has relaxed the rules around alcohol repackaging that would normally require an excise manufacture licence and the payment of excise duty.
The department noted: "The ATO recognises the exceptional circumstances the alcohol service industry is facing as a result of COVID-19 restrictions and also acknowledge that states and territory liquor licensing requirements have been relaxed to allow the sale of takeaway alcoholic beverages."
In the current circumstances, the ATO will not take compliance action in the following circumstances:
- Where closed alcohol service venues are in possession of duty-paid kegged beer which they repackage and sell in sealed containers (such as growlers).
- Where alcohol service venues use duty-paid alcoholic beverages to make ‘cocktails’ for takeaway sale in sealed containers.
The new alcohol repackaging regulations apply until June 30, 2020, to provide licensed venues with a means of selling stock on hand.
Pubs and bars have been seeking ways to move stock following the March 23 national shutdown.
The Toxteth Hotel in the inner-Sydney suburb of Glebe, for example, is selling kegs of beer and espresso martinis to nearby residents to “help through the home isolation”.
And Momento Hospitality has turned the warehouse behind the Bella Vista Hotel in Sydney’s north-west into a contactless, drive-through shop – called Essentials Express at Bella (pictured main) – stocking alcohol (including a range of signature cocktails), fresh produce, prepared meals and groceries.
The initiative has kept more than a dozen staff employed, plus helped move through stock for suppliers.
Cocktail delivery has also become a revenue stream for bars.
For example, award-winning bartender Matt Bax at Bar Americano in Melbourne is offering Americanos, Brooklyns, Negronis, specialised glassware and more; while fellow Melburnian The Everleigh is offering freshly shaken cocktails, home delivered within an hour.
And bar patrons in Hobart can get their favourite Rude Boy fried chicken and cocktails delivered to their door (above).
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