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  • Supplying or reselling concessional spirits

    If you supply or resell concessional spirits you must hold an excise manufacturer or storage licence, unless you don't take physical possession of the spirits (in which case there are special reporting requirements).

    You must also have a manufacturer licence to:

    • reduce the strength of spirits
    • add colourings or other chemicals to spirits.

    You must have a storage licence to:

    • store spirits
    • repack spirits
    • sell spirits to ships for first aid purposes
    • export spirits.

    If you have two or more premises from which you supply concessional spirits you must have a licence for each.

    On this page:

    Reporting deliveries of concessional spirits without an excise licence

    If you want to supply or resell concessional spirits without an excise licence (on the basis that you don't take physical possession) you must be registered for excise and lodge an excise return to report your deliveries of concessional spirits. You report either before delivery or periodically after delivery (if you have a periodic settlement permission).

    Next steps:

    Who you can supply

    You can supply concessional spirits to:

    • any person or business who holds a current concessional spirits permit and nominates you as a supplier, provided you don't supply more than the quantity on the permit (items 3.5 and 3.7)
      • before supplying the spirits you must obtain and keep a copy of their current permit as evidence that they are entitled to receive concessional spirits
    • the following professionals and institutions (item 3.6):
      • health care practitioners
      • veterinary practitioners
      • medical, government and educational institutions.
    • anyone for any purpose if the spirits are denatured to a formula we have approved (item 3.8).

    Evidence required before supply

    Before supplying concessional spirits (other than denatured spirit), you must have evidence that the user is entitled to receive the concessional spirits. For example:

    • a current concessional spirits permit (if applicable) – copy allowed
    • a registration certificate or registration number for a health practitioner (pharmacist, doctor, chiropractor, dentist, osteopath, physiotherapist or registered nurse) or veterinary practitioner registered under state or territory law
    • a Therapeutic Goods Act 1989 (TGA) exemption certificate for a health care practitioner (acupuncturist, herbalist, homeopath or naturopath) or evidence of membership with an approved practitioner organisation.
    • an official letterhead or purchase order from a medical or educational institution or government agency
    • a certificate of registration or accreditation from an educational institution.

    If you're dealing with another entity and need to know about their approvals to receive concessional spirits, you can contact us about excise and EEG's for this information.

    See also:

    • EXC 2014/2 defines educational, medical and government institutions.

    Approved formulas for denatured spirits (item 3.8)

    Approved formulas specify the minimum quantity of denaturant that must be used to supply denatured spirits.

    If your formula is not one of the approved formulas, you may apply to us in writing to have your formula approved. Your application should include all of the following:

    • details of the formula
    • specifications for the denaturants used
    • technical specifications for the effects of the denaturant in terms of smell, taste and toxicity in a quantity of alcohol at a strength of 5% by volume.

    We will advise you of the outcome of your application in writing.

    See also:

    Records you need to keep

    As a supplier of concessional spirits, you must keep normal business records for five years, including:

    • the quantity and alcoholic strength of all spirits received and/or produced
    • your individual sales or distribution records showing, where applicable:    
      • the name and address of your customer
      • evidence that your customer is a permit holder or an approved professional or institution
      • cumulative sales you have made to customers subject to annual limits
      • the quantity and alcoholic strength of spirits you've sold or distributed
      • the amount and alcoholic strength of your stock on hand
      • copies of excise returns that you've lodged.

    We recommend you conduct monthly stocktakes and maintain a running balance of spirits on hand.

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    Last modified: 04 Jan 2016QC 39870