Lodging your excise return – 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.

You will generally need to lodge an excise return on either a prepayment basis or periodic settlement basis. If you have a periodic settlement permission from us, you can defer lodgment until after you deliver the excisable goods into the Australian market for home consumption.

Excise duty rates can change mid-way through your reporting period. When you lodge your excise return for that period, you can either lodge:

• one excise return and include separate lines for the excisable alcohol products you delivered into the Australian domestic market
  • before the date the excise duty rate changed
  • on or after the date the excise duty rate changed
   
• two excise returns, that is one each for the excisable alcohol products you delivered into the Australian domestic market in the part of the period
  • before the date the excise duty rate changed
  • on or after the date the excise duty rate changed.
   

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

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

Next step:

• Lodge your excise return
• Amend your excise return

Find out about:

• Paying excise duty on excisable alcohol
• Prepayment
• Periodic settlement permission
• Excise refunds and drawbacks for excisable alcohol
• Excise remissions for excisable alcohol
• Alcohol excise terms
• Excise on alcohol