If you have a periodic settlement permission, provide your settlement permission number and the period end date of the original return that you want to amend.
Indicate in the space provided if the return you are amending was a nil return (that is, you reported originally there was no movement of excisable goods during the settlement period).
Provide the original return number of the return you want to amend. This number is on your delivery authority.
6. Reason for amendment
Provide an explanation for the amendment - for example, a change to the tariff classification, volume or statistical quantity.
Section C: Product details
The product details are separated into two parts:
- product details as previously reported
- amended product details.
You need to complete a separate set of product details for each tariff item that is being amended or added.
Product details as previously reported
Only complete this section if you need to amend an error in the product details that were reported in the original excise return.
Use the original line number in which the error occurred and copy the line details as reported in your original return to labels A to E on the amending excise return.
Amended product details
Complete this section if you are:
- amending an error in the product details reported in your original excise return
- adding a new line.
If you are amending an error, use the original line number in which the error occurred and provide the amended details at labels A(a) to E(a).
If you are adding a new line, use the next number in the sequence used in the original return. Provide the product details at labels A(a) to E(a) for each additional line.
Attach as many extra product detail pages as necessary to enter all the amended details.
Label A (a): Tariff item
Provide the tariff item number for each excisable good at label A (a) on the amending return in accordance with the following examples:
Tariff item in schedule
Label A Tariff item
From 1 July 2012 to 30 June 2013, a partial remission applies to the excise duty rate for liquefied petroleum gas (LPG) or liquefied natural gas (LNG) used or supplied for non-transport use only. For these products, place the relevant instrument code after the tariff item details at label A:
- LPG for non-transport use only, the instrument code is LPGR
- LNG for non-transport use only, the instrument code is LNGR.
Label B (a): Quantity in dutiable units (other than blended fuels)
The quantity in dutiable units is the amount or volume of product that you have delivered into home consumption and are liable to pay excise duty on, if applicable. This is known as the dutiable quantity.
This field also includes the measurement unit you are using to report the volume. Most excise tariff items listed in the tariff schedule have a measurement unit specified for that type of good. This is known as a dutiable unit.
The following are examples of dutiable units:
- sticks of cigarettes or cigars
- kilograms of tobacco or compressed natural gas
- litres of fuel (other than blended fuels)
- litres of alcohol.
As excise duty is not payable on the first 1.15% of alcohol content in beer, use the following formula when calculating the dutiable quantity of beer products:
Dutiable quantity should be reported to two decimal places. However, for alcohol products, reporting to one decimal place is acceptable.
Provide the quantity in dutiable units at label B (a).
Label B (a): Quantity in dutiable units - blended fuels (including biofuel blends)
Blended fuels are those products listed under tariff items 10.7, 10.11, 10.12 and 10.30.
Dutiable quantity for blended fuels is the total quantity of the blend in litres regardless of whether duty has or has not been paid.
Dutiable quantity for blended fuels should be reported to two decimal places.
Provide the total quantity of the blend at label B (a).
Label C (a): Statistical quantity (blended fuel including biofuel blends)
Excise tariff items for blended fuel also have a second measurement unit type, known as the statistical quantity.
The statistical quantity is the proportion of the blended product which is biodiesel, ethanol or water.
Provide the statistical quantity of the product at label C (a).
Label D (a): Rate
Each excise tariff item listed in the tariff schedule has a rate of excise duty specified.
Provide the relevant rate of excise duty for the product at label D (a).
Label E (a): Amended excise amount
Calculate the amended excise amount due and provide that figure at label E (a).
Label T: Total
The total is calculated by subtracting the amended excise amount at label E (a) from the previously reported excise amount at label E. You must indicate if this results in a credit.
Section D: Excise duty summary
Total amended excise amount
Add up all the amended amounts shown at label E (a) for each line under the product details.
This is the total excise duty attributed to these lines for this settlement period. However, it may not necessarily represent the amount of excise owing or previously overpaid as a result of these amendments.
Add up all the amounts shown at label T for each line on the previous page or pages. This will give the total difference between the original excise amount reported and the amended excise amount.
This figure represents the total excise duty owing or overpaid as a result of these amendments.
If the amending return is correcting more than one line (including adding new lines), you must ensure that you treat debit and credit adjustments accordingly, so that you correctly calculate the net difference.
If there is an overall credit, indicate which of the following payment methods you would prefer:
- refund of the amount (by cheque or electronic funds transfer [EFT])
- apply the amount to existing or future liability.
If the amendment results in a credit, the amount you receive may differ from the total amount calculated if it is necessary to make adjustments for other tax debts or some Australian Government debts.
If the amendment results in a debit, the amount shown as the total amount is the amount you must pay to us.
Number of product lines completed for this return / Total number of pages submitted
Provide the number of product lines completed and the total number of pages submitted. This helps us process the return by enabling us to check that all pages and lines are accounted for.
Complete this section if you expect to receive a payment for the refund of excise duty. You should provide your Australian bank account details to have your refund paid directly to you. It is faster and simpler to have your refund paid this way.
Section F: Declaration
The declaration must be signed by a person authorised to complete the return. By signing the return, you are also making a declaration that the information contained in the amending return is true and correct.
Provide a daytime phone number in case we need to contact you.
Send you completed application to us by:
- fax to 1300 131 456
- mail to
Australian Taxation Office
PO Box 3007
PENRITH NSW 2740
Keep a copy for your records.
For more information about amending excise returns, contact us.
Last Modified: Thursday, 20 September 2012