Lodging, paying and rates – excisable fuel and petroleum products
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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Prepayment
Unless you have a PSP, you must lodge your 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 written delivery authority. This allows you to physically move the goods from the 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.
Each settlement period (weekly or monthly) you must:
- lodge an excise return detailing the deliveries you made during the settlement period
- pay excise duty on these 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
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 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. From 1 July 2021, businesses with an aggregated turnover of $10 million or more but less than $50 million may also be eligible to report and pay their excise obligations monthly.
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 delivered 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 excise return
- pay the excise duty.
Not eligible for small business entity concessions
If you're not eligible for small business entity concessions and you:
- don't deal in transport of gaseous fuels, you can apply for a specific seven-day settlement period – you must lodge your excise return and pay the excise duty by 4.00pm on the first business day after the end of the settlement period.
- deal in transport gaseous fuels, you can apply to us to defer reporting and paying excise duty on your transport gaseous fuels – you must lodge your excise return and pay the excise duty by 4.00pm on the sixth business day after the end of your nominated seven-day settlement period.
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Businesses holding an excise licence need to lodge an excise return and pay duty before you deliver the product into the Australian market for home consumption.