Complete this section of the return if you have a periodic settlement permission (PSP) and are lodging a periodic return.
A PSP enables you to deliver goods for home consumption throughout a specified period (usually weekly) as stated on your permission, and then lodge a single return and pay the required duty by the day specified in your PSP.
Provide your permission number and the settlement period in the space provided.
If you have not delivered any excisable goods into home consumption during the settlement period, indicate in the space provided that the lodgment is a nil return. The requirement to lodge a nil return may be included as a condition on your periodic settlement permission.
Complete this section of the return if you do not have a periodic settlement permission and are lodging a prepayment return.
You must seek our permission to deliver the goods and prepay excise duty before delivering the goods. You need to do this each time you want to deliver goods into home consumption.
Indicate if the required payment has been made and, if so, the date it was made. You have to pay at the same time as you lodge the return or permission to deliver will not be given.
Provide the establishment ID in the space provided.
Product details
You can enter excisable goods of different types on the same return. For example, beer, spirits, tobacco and fuel can be entered on the same return.
Excisable goods are classified to tariff items in the schedule to the Excise Tariff Act 1921. Each tariff item has a number allocated to it. You need to complete a separate line for each tariff item number.
The schedule lists the tariff item numbers, descriptions of the items and the applicable rates of excise duty.
The tariff item numbers for liquefied petroleum gas (LPG) and liquefied natural gas (LNG) are the same whether the fuel is delivered for transport use or for non-transport use; however the duty rates are different. To clearly identify these fuels, you need to include an instrument code at label C for non-transport LPG and LNG. For more information, see Label C: LPG and LNG for non-transport use only.
Line number
Number each line you complete in sequential order, starting at 001. Attach as many extra product details pages as necessary to enter all your excisable goods.
Label A: Tariff item
Provide the tariff item number for each excisable good at label A on the return in line with the following examples:
Tariff item in schedule
|
Label A
Tariff item
|
3.1
|
0301
|
3.10
|
0310
|
10.5
|
1005
|
10.28
|
1028
|
10.19A
|
1019A
|
|
If you do not know the applicable tariff item:
|
The excise tariff item number for LPG (10.19A) or LNG (10.19B) is the same, whether the fuel is used for transport (or mixed) use, or for non-transport use. To differentiate the uses, you will need to add a code at label C for amounts delivered for non-transport use. For more information, see Label C: LPG and LNG for non-transport use only.
The excise tariff item for beer is determined by the strength of the product and the size of the container. Excise duty on alcoholic beverages is calculated on the labelled strength or actual strength of the product, whichever is higher.
Label B: 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 label 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.
Examples of dutiable units are:
- 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 on the return.
Label B: Quantity in dutiable units (blended fuels including biofuel blends)
Blended fuels are those products listed under tariff item numbers 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 on the return.
Label C: Statistical quantity for blended fuel
Excise tariff items for blended fuel also have a second measurement unit type, known as 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.
LPG and LNG for non-transport use only - code to use for these products (refer to Label A: Tariff item)
From 1 July 2012 to 30 June 2013, a partial remission applies to the excise duty rate for LPG or LNG that is used or supplied for non-transport use only. When recording amounts for these fuels delivered in this period, include the following instrument code in label C:
- LPG for non-transport use only, the instrument code is LPGR
- LNG for non-transport use only, the instrument code is LNGR.
Example - from 1 July 2012
Line no.
|
Tariff item
|
Quantity
|
Units
|
Statistical quantity
|
Duty rate
|
Excise amount
|
001
|
1019A
|
2,000
|
Litres
|
LPGR
|
$0.0368
|
$73.60
|
|
There is no instrument code required for LPG or LNG delivered for transport or mixed use.
|
Label D: Rate
Each excise tariff item listed in the tariff schedule has a rate of excise duty specified.
|
If you do not know the applicable rate of duty:
|
Provide the relevant rate of excise duty for your product at label D.
Label E: Excise amount
Calculate the excise amount for each line by multiplying the quantity in dutiable units (label B) by the rate of excise duty (label D).
The excise amount represents the excise liability (if any) for each line. Provide this figure at label E.
If you are reporting blended excisable products, you should deduct any excise duty previously paid.
At the bottom of the table, calculate the total excise amount payable ($).
Reporting and paying when your settlement period overlaps with an excise duty rate change
If your settlement period overlaps with an excise duty rate change on your excisable goods, then you will need to lodge either:
- a single excise return with different product lines - one covering the product delivered before the rate change and one covering product delivered from the change at the new duty rate
- two separate excise returns - one for the products delivered before the rate change, and one for the products delivered from the date of the rate change.
A rate change occurs due to either:
- an annual increase in the excise duty on transport gaseous fuels from 1 July 2012 to 1 July 2015
- the indexation of tobacco and alcoholic goods every six months on 1 February and 1 August.
Example
LPG2Go is a licensed excise manufacturer delivering LPG for transport use. They hold a PSP with a settlement period that commences each Saturday and concludes at midnight on the following Friday. LPG2Go delivers LPG seven days a week.
For the settlement period starting 30 June 2012, LPG2Go delivers 50,000 litres of LPG. 8,000 litres are delivered Saturday 30 June 2012 and 42,000 litres are delivered from 1 July 2012 to 6 July 2012.
The rate of excise duty for LPG (item 10.19A in the schedule to the Excise Tariff Act) increases on Sunday 1 July 2012 from 2.5 cents per litre to 5.0 cents per litre.
In its excise return for the settlement period 30 June 2012 to 6 July 2012, LPG2Go has two options in reporting the LPG delivered into home consumption.
Option 1 - lodging an excise return using separate product line entries for LPG delivered at the old rate and at the new rate:
Line no.
|
Tariff item
|
Quantity
|
Units
|
Duty rate
|
Excise amount
|
001
|
1019A
|
8,000
|
Litres
|
$0.025
|
$200.00
|
002
|
1019A
|
42,000
|
Litres
|
$0.05
|
$2,100.00
|
Option 2 - lodging two separate excise returns, one for LPG delivered at the old rate and one for LPG delivered at the new rate:
Settlement period: 30/06/2012 to 30/6/2012
Line no.
|
Tariff item
|
Quantity
|
Units
|
Duty rate
|
Excise amount
|
001
|
1019A
|
8,000
|
Litres
|
$0.025
|
$200.00
|
Line
|
Tariff item
|
Quantity
|
Units
|
Duty rate
|
Excise amount
|
001
|
1019A
|
42,000
|
Litres
|
$0.05
|
$2,100.00
|
Total excise amount
Calculate the total excise amount payable. This is the total of all excise duty amounts that are included for each line in the excise amount fields (label E).
Approved credits
Approved credits are any amounts of excise duty that result from lodging an excise drawback or refund claim, or an amending return. When these credits are approved, you may choose to have this amount paid directly to you or have it offset against your future excise liability. If you choose to offset then show the amount here.
Total amount
This is the amount of excise due for this return. It is the total excise amount less any approved credits.
You must pay this amount 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 as we can check that all pages and lines are accounted for.
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 in the return is true and correct.
Send your completed application to us by either:
- faxing it to 1300 131 456
- mailing it to
Australian Taxation Office
PO Box 3007
PENRITH NSW 2740
Keep a copy for your records.
For more information about excise returns, contact us.
Last Modified: Wednesday, 26 September 2012