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  • Application for approval to use spirits

    You need a permit to use concessional spirits if you intend to use them for an approved commercial purpose – such as an industrial, manufacturing, scientific, medical, veterinary, or educational purpose. Approved purposes include:

    • fortification of wines
    • manufacture of
      • medicines, including vaccines
      • essences and flavours
      • mouthwashes
      • printing inks
      • foodstuffs.
       

    Resale of concessional spirits is not an approved purpose under the concessional spirits scheme.

    To apply for a permit to use concessional spirits, you need to complete and lodge an Application for approval to use spirits (NAT 3248) form.

    You can also use this form to:

    • renew an existing permit that is about to expire
    • amend the details on an existing permit.

    Contact us about excise and to talk to someone about applying for a permit.

    On this page:

    How we assess your application

    We must take into account published guidelines when deciding whether to grant an approval to use concessional spirits. This includes limits on quantity.

    Subject to conditions, we may approve the use of concessional spirits for the manufacture of non-beverage products, such as:

    • foodstuffs
    • vinegar
    • essences and flavours
    • internal medicines
    • mouthwashes.

    We don't give approval for concessional spirits to be used:

    • in the manufacture of excisable beverages except in limited circumstances
    • as fuel in internal combustion engines.

    The application form

    The Application for approval to use spirits form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to save the form to your desktop first, then use Adobe ReaderExternal Link software to view the form.

    Because this is an electronic form, you can type your answers straight into the boxes provided.

    Some questions will only be displayed if we need you to answer them. If you want to see all of the questions before filling in the form, use the Print form with all questions button to print a copy.

    Follow the instructions below to download the form to your desktop:

    Next steps:

    Instructions for completing the application form

    These instructions will help you to complete the Application for approval to use spirits (NAT 3248) form.

    Find out about:

    Type of application

    Question 1

    If you're applying to renew or amend your permit, provide your permit number.

    Applicant details

    Question 2

    It's not compulsory to provide your Australian business number (ABN) or tax file number (TFN). However, providing these details will help us to process your application faster.

    If the application is made for a trust, the applicant is the trustee. The ABN is the trustee's ABN in its capacity as trustee for the trust.

    Spirit details

    Question 4

    Provide the total quantity (litres) and strength (alcohol percent by volume) of spirits you intend to use for the period specified in your application.

    Question 5

    Indicate how you intend to use the concessional spirits you receive. For each use, provide the quantity of spirits you require. If the spirits will be used to fortify wine, include the type of wine (for example, grape wine or fruit wine).

    Question 7

    The standard of security we require is generally the same as the normal commercial standard. However, this can depend on the nature and quantity of the goods you manufacture and store.

    The type of information you should provide includes details about:

    • the locks or bars on doors and windows
    • the burglar alarms, security lighting, security guard patrols or closed-circuit TV cameras that make it likely that any unauthorised access will be noticed
    • your gate security system that identifies
      • all people entering and leaving the site and confirms their right to do so
      • the type and quantity of goods entering and leaving the site
       
    • your surveillance system and procedures to handle and retain information from your surveillance system
    • your access control procedures – for example, limited distribution of keys and access swipe cards or codes
    • your security procedures when breaches are detected – for example, whether a back-to-base system is activated.

    We may ask you to supply photos to support the details provided.

    Licensed supplier details

    Question 11

    Provide details of each licensed supplier from whom you will be receiving concessional spirits. A supplier must hold the appropriate licence for the resale of concessional spirits. You can phone us on 1300 137 290 to confirm a supplier's licence status.

    Declaration

    You, or a person who is authorised to act on your behalf, must sign the declaration. If the applicant is an entity, only a primary contact or a person authorised by a primary contact to act on behalf of the applicant (an authorised contact) may sign the declaration.

    If you lodge this application via Online services for business, your electronic credential will be accepted as your electronic signature. You will not need to sign the declaration on the application form.

    See also:

    Lodging your application

    Before you lodge your Application for approval to use spirits form, make sure you have completed all the relevant sections.

    You can lodge your form either:

    Lodge via Online services for business

    If you use Online services for business to lodge your application, it will be processed faster than if you lodge by mail. Follow these steps to lodge via Online services for business:

    • Save the completed application form as a PDF (portable document format) on your computer
    • Log in to Online services for business
    • Select Communication, then Secure Mail service
    • Select New
    • Select View more topics from the topic list
    • Select Excise from the topic list then select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list
    • Attach your application form, the plan of the premises as described above and any other attachments
    • Tick the declaration box, and select Send

    You'll receive a receipt number once you've lodged your application.

    For help with lodging your application through Online services for business, phone us on 13 28 66.

    Track your application progress

    You can track the progress of your application by selecting Communication and Your dealings.

    Lodge by mail

    You can mail your completed application to:

    Australian Taxation Office
    PO Box 3514
    ALBURY NSW 2640

    Service standards

    You can expect a decision on your application within 28 days of us receiving all the necessary information.

    If your application is incomplete, we will contact you for more information. If the information isn't provided after a reasonable period, we may refuse your application. We'll ask you to reapply when you can provide the information we need.

    Last modified: 21 May 2021QC 16757