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  • Lodging, paying and rates – excisable alcohol

    Generally, if you hold an excise licence you need to lodge an excise return and pay excise duty before you deliver excisable products into the Australian domestic market.

    However, if you have a periodic settlement permission (PSP) from us, you can defer lodgment and payment until after you deliver the excisable product into the Australian domestic market.

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

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

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    What triggers an obligation to lodge and pay

    Examples of the activities that trigger an obligation to lodge an excise return and pay excise duty are when excisable goods are:

    • moved out of excise-licensed premises and delivered into the Australian domestic market
    • consumed at the excise-licensed premises
    • given away or donated
    • used for tastings with retail customers
    • used for samples (except for approved samples).

    Approved samples

    You may be able to deliver small samples of excisable alcohol products without payment of excise duty if you apply to us for approval.

    A small sample would normally consist of less than a saleable amount or an amount that is suitable for the purpose for which the sample is required, like testing and evaluation. For example, an excise-licensed spirit distiller providing a small sample of brandy to a winery so they can test if the brandy is suitable (age, colour and other characteristics) to use in fortifying wine.

    Pre-delivery samples (that is, samples that arrive separately to the bulk goods) of product provided to customers in order to secure an order for that product are not considered to be 'samples' that can be approved for delivery without the payment of duty.

    You don't include approved samples in your excise return. However, you must keep records of any approved samples you deliver.

    For more information and how to apply for approval:

    Prepayment

    Unless you have a PSP, you must lodge your excise return and pay 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 written delivery authority. This allows you to physically move the goods from the excise-licensed premises and deliver them into the Australian domestic market.

    Periodic settlement permission

    A PSP allows you to:

    • deliver excisable goods into the Australian domestic market over a specified period (settlement period)
    • defer when you lodge your excise return and pay 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 excise-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 excise-licensed premises.

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    Settlement period

    In all settlement period situations, payment of excise duty is due at the same time as 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 4.00pm on 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 2020, you must report them in your October 2020 excise return. By 4.00pm on 21 November 2020, you must:

    • lodge your October 2020 excise return
    • pay the excise duty.

    Not eligible for small business entity concessions

    If you're not eligible for the small business entity concessions, you can apply for a specific seven-day settlement period. By 4.00pm on the first business day after the end of the settlement period, you must:

    • lodge your excise return
    • pay the excise duty.

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    Last modified: 15 Sep 2020QC 63600