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  • Supplying or reselling concessional spirits

    If you supply or resell concessional spirits, you will need to make sure you understand and meet your excise obligations. These include:

    • holding the correct licence
    • reporting deliveries
    • record keeping.

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    Licence obligations

    If you supply or resell concessional spirits, you must hold an excise manufacturer or storage licence.

    If you don't take physical possession of the spirits (for example, you are acting as an agent), you don't need an excise licence. However, you may still require a periodic settlement permission.

    A manufacturer licence will also allow you to:

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

    A storage licence will also allow you to:

    • store spirits
    • repack spirits
    • export spirits.

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

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    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
    • lodge an excise return to report your deliveries.

    You report either before delivery or periodically after delivery (if you have a periodic settlement permission).

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    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 – you can't supply more than the quantity on the permit though (subitems 3.5 and 3.7)
    • the following professionals and institutions (subitem 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 (subitem 3.8).

    You still require a concessional spirit permit if you are a manufacturer and you supply the concessional spirit to yourself for use.

    See also:

    • EXC 2014/2 Excise (Concessional spirits – class of persons) Determination 2014 (No. 1) defines educational, medical and government institutions

    Evidence required before supply

    Before you supply concessional spirits (other than denatured spirit), you must have evidence that the user can receive the concessional spirits. Examples include:

    • a current concessional spirits permit (if applicable) – a copy is sufficient
    • 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 third parties and need to know about their approvals to receive concessional spirits, you can contact us.

    Approved formulas for denatured spirits

    Approved formulas for denatured spirits (subitem 3.8) specify the minimum quantity of denaturant that must be used to supply denatured spirits.

    If you use a different formula, 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 a quantity of alcohol at a strength of 5% by volume in terms of
      • smell
      • taste
      • toxicity.

    We will write to you to advise you of the outcome of your application.

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    See also:

    • EXC 2016/10 Excise (Denatured spirits) Determination 2016 (No. 3)
    Last modified: 03 Aug 2022QC 63550