100g ABC Refinery Gold Bar

The 100g ABC Refinery Gold Bar

The 100g ABC Refinery gold bar is a minted bar produced by Australia's only independent LBMA-accredited gold and silver refinery. At 999.9 fineness (99.99% pure gold) and 100 grams (3.2151 troy ounces), it represents a significant investment in a compact, internationally recognised format. ABC Refinery, which has been operating since 1978 as part of the Pallion group, holds LBMA Good Delivery, COMEX Good Delivery, and Shanghai Gold Exchange accreditation, giving its bars acceptance across all major international bullion markets.

Unlike the 100g ABC cast bar, this minted version is produced by cutting from rolled gold sheet and striking with a die, resulting in a uniform, polished finish with precisely defined edges and sharp hallmark detail. Minted bars carry a modest premium over cast bars due to the additional manufacturing steps, but their consistent appearance and exact dimensional tolerances make them the preferred format for investors who value presentation and standardised packaging.

The 100g weight class sits at a favourable point on the gold bar premium curve. Premiums of 2-4% above spot are typical, a substantial improvement over 1 oz bars at 3-5% and only marginally higher than kilo bars at 1-2%. For investors with the capital for a 100g purchase but not a kilo, this format captures most of the available premium efficiency. The 100g format is particularly popular in European and Asian markets where metric weights are the natural denomination.

100g ABC Refinery Minted Bar Specifications

Each bar carries the ABC Bullion swan logo, the refinery name, weight statement, purity mark, and a unique serial number. The minted production process ensures consistent dimensions and a mirror-like surface finish. Bars at this weight are typically sealed in tamper-evident packaging, which preserves the bar's condition and maintains chain-of-custody assurance for resale.

ABC Refinery's assaying laboratories hold both NATA (National Association of Testing Authorities) and ISO accreditation, providing independent verification of the purity stamps on every bar they produce. The company was also the first Australian refinery to obtain COMEX Good Delivery accreditation for gold, adding to its international credentials alongside the LBMA listing.

Tax Position for 100g ABC Refinery Gold Bars

Australia

This is the primary market for ABC Refinery bars. Investment-grade gold bars at 99.5%+ purity are GST-free under Australian tax law, and ABC Refinery explicitly markets its products as meeting this threshold. The bar qualifies as gold in "investment form" (bars, ingots, or coins carrying a mark guaranteeing fineness). Capital gains on sale are assessable, with a 50% CGT discount available to individuals holding the bar for more than 12 months.

United Kingdom

Gold bars at 995+ fineness are VAT-exempt on purchase. The bar is not CGT-exempt, since bars have no UK legal tender status. Gains above the £3,000 annual allowance are taxed at 18-24% depending on income. For UK investors concerned about CGT, gold coins with legal tender status offer an advantage that no bar product can match.

United States

ABC Refinery's LBMA accreditation and 999.9 purity satisfy IRS requirements for IRA-eligible gold. The bar must be held by an approved custodian. Capital gains are taxed at up to 28% (collectibles rate). State sales tax exemptions apply in roughly 35 states.

Canada, Singapore, Hong Kong

Canada exempts gold at 99.5%+ purity from GST/HST. Singapore classifies qualifying gold as Investment Precious Metals, exempt from GST. Hong Kong levies no tax of any kind on gold purchases or gains. All three jurisdictions treat this bar favourably.

100g ABC Minted Bar vs Other 100g Gold Bars

The closest comparison is the 100g ABC cast bar, produced by the same refinery in a different format. Cast bars have a rougher surface finish and carry slightly lower premiums, reflecting the simpler production process. Both bars share the same 999.9 purity, ABC Bullion hallmark, and LBMA accreditation. The choice between them is aesthetic and economic: the minted bar for presentation and standardisation, the cast bar for the lowest available premium from ABC.

Internationally, the 100g Valcambi bar leads the market with over 60 active dealers, offering competitive premiums from the world's largest precious metals refinery. The 100g PAMP Fortuna bar commands a brand premium for its iconic Lady Fortuna design and VeriScan authentication. The 100g Perth Mint bar is the other major Australian competitor, backed by the Government of Western Australia with wider international brand recognition than ABC.

The ABC minted bar's primary strength is its position in the Australian domestic market, where ABC Bullion operates retail stores in Sydney, Melbourne, and Brisbane alongside its online platform. Australian investors benefit from a direct, GST-free domestic supply chain without import logistics. The triple accreditation (LBMA, COMEX, SGE) ensures global acceptability for investors who may later sell internationally, though Swiss-branded bars tend to be more immediately recognisable in European and North American dealer networks.