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  • ATO action to reduce the gap

    We have increased our activities to reduce the alcohol tax gap. We are implementing strategies around the improved identification, prevention and correction of non-compliance, particularly focusing on illicit alcohol activity.

    Our activities include but are not limited to:

    • web guidance on the types of activities involving excisable alcohol that attract our attention, including the consequences of non-compliance and where to go to for help – see What attracts our attention – illicit alcohol
    • Taxpayer Alert TA 2021/1 – Retail sale of illicit alcohol, which specifically focuses on arrangements where alcohol retailers are knowingly or recklessly purchasing illicit alcohol for the purposes of resale, including the consequences for entities engaging in these arrangements
    • proactively engaging with key stakeholders in the alcohol industry at all points of the alcohol supply chain about their obligations in relation to the purchase and sale of excisable alcohol on which duty has not been properly paid
    • monitoring and analysing information we receive on entities that may not be compliant with their obligations, particularly where non-compliance is deliberate, and taking compliance action where required
    • issuing demands in relation to unpaid duty, including to individuals
    • working closely with other government agencies, including the Australian Border Force, to enable a cross agency approach to addressing the illegal manufacture, importation and sale of alcohol in Australia
    • escalating serious breaches of the excise laws for criminal prosecution.

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      Last modified: 19 Oct 2021QC 63955