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Lodgment

Last updated 20 July 2021

Service standards

When you lodge your application, you can expect a decision within 28 days of us receiving all the necessary information.

Note: If your application is incomplete, we will contact you for more information. If the information is not provided after a reasonable period of time, you will have to reapply.

Before you lodge your application

Make sure you have included:

  • the application form completed in full and signed
  • a copy of the trust deed, partnership agreement or corporate constitutional documents, if required
  • a copy of your warehouse procedures, if required - see Question 17
  • all attachments requested in 'Section I: Attachments' – some documents requested as part of these attachments are also included above:  
    • the corporate membership structure, if required – Attachment A
    • any related companies (private warehouse applications only) – Attachment B
    • a copy of your financial statements and business plan – Attachment C
    • an A4 copy of your warehouse site plan marked as described in the instructions – Attachment D
    • evidence of physical separation and construction materials used to construct the premises, including photographs – Attachment E
    • an asbestos statement – Attachment F
    • details of the physical security of the premises, including photographs – Attachment G
    • a copy of the certificate of title or a rates notice if you own the premises – Attachment H
    • a copy of the schedule to the lease if you are leasing the premises – Attachment H
    • documentary evidence of details of your arrangement if you do not have a formal lease – Attachment H
    • details of the examination equipment you will provide us, including certificates of calibration for storage vessels – Attachment I
    • a copy of your insurance policy – Attachment J
    • details of your manual or electronic record-keeping systems – Attachment K.

We may ask you to provide additional documentation once we have received your application.

Lodging your application

Keep a copy of your completed application for your records and send the original with all necessary attachments to us by:

  • Online services for business
  • fax to 1300 130 916.
  • mail to
    Australian Taxation Office
    PO Box 3514
    ALBURY  NSW  2640

If you lodge your application via Online services for business, you will receive an instant receipt and your application will be actioned faster than if lodged via post.

To lodge via Online services for business, firstly save your completed application form as a separate document on your own computer. After you log into Online services for business:

  • Select Communication then Secure mail
  • Select New
  • From the Topic drop down list select: View more topics, then Excise, and Alcohol, fuel and petroleum products, tobacco, duty free store

Add your application form, and any documents we have asked for, as attachments. Complete the declaration before your send the form.

See also

QC23044