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  • Reporting excise and paying duty

    If you have an excise licence, you need to:

    • calculate your excise liability
    • lodge an excise return, and
    • pay duty on either a prepayment basis or periodic settlement basis.

    On this page:

    Periodic settlement permission

    A periodic settlement permission (PSP) allows you to:

    • deliver excisable goods into the Australian domestic market (for home consumption) over a specified period (settlement period)
    • defer lodging your excise return and paying excise duty until a specified date.

    For each settlement period (usually weekly or monthly) you must:

    • lodge an excise return detailing the deliveries you made during the settlement period
    • pay excise duty on the excisable goods.

    You must lodge a return for each settlement period, even if you haven’t delivered any goods in that period.

    We generally issue a PSP as part of the excise licensing process, based on your business. However if you don't need an excise licence, or you want to pay excise duty on goods delivered from someone else’s premises, you should contact us.

    In some cases, we'll grant a PSP on the condition that you pay an amount as security. We'll send you a form setting out the amount we require.

    If your licensed premises is covered by another entity's PSP, the other entity must lodge the excise return and pay the excise duty for goods they deliver into the Australian domestic market from your licensed premises.

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    Settlement period

    Excise duty is due at the same time you lodge your excise return.

    Eligible for small business entity concessions

    If you're eligible for the small business entity concessions, you may be able to report and pay your excise obligations monthly. Broadly, to be eligible you need to have an aggregated annual turnover less than $10 million.

    Under a monthly arrangement, we require you to report and pay excise duty by the 21st day of the month following delivery of the goods into the Australian domestic market.

    For example, if you deliver goods into the Australian domestic market during October 2019, you must report them in your October 2019 excise return. By 21 November 2019, you must:

    • lodge your October 2019 excise return
    • pay the excise duty.

    Not eligible for small business entity concessions

    If you're not eligible for the small business entity concessions and don't deal in transport gaseous fuels, you can apply for a specific seven-day settlement period. By the first business day after the end of the settlement period, you must:

    • lodge your excise return
    • pay the excise duty.

    If you're not eligible for the small business entity concessions and you deal in transport gaseous fuels, you can apply to defer reporting and paying excise duty on your transport gaseous fuels. By the sixth business day after the end of your nominated seven-day settlement period, you must:

    • lodge your excise return
    • pay the excise duty.

    In all settlement period situations, payment of excise duty is due at the same time as lodgment of your excise return.

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    Prepayment

    Unless you have a PSP, you must lodge an excise return and prepay excise duty before you deliver excisable goods into the Australian domestic market. Once we've received payment and approved your return, we'll issue you with a delivery authority. This allows you to physically move the goods from the licensed premises and deliver them for domestic consumption.

    Lodging or amending an excise return

    Details of how to lodge (or amend) an excise return are in the forms and their accompanying instructions.

    If you have to pay excise duty but don't have an excise licence, PSP or movement permission, you’ll need to complete a Registration for excise payments form (NAT 16623) before lodging an excise return.

    Next steps:

    See also:

    Last modified: 24 Apr 2020QC 21389