Excise amendment instructions
These instructions will help you complete the Excise amendment form (NAT 4286).
Complete an Excise amendment form to amend product details you previously reported in an Excise return. To change other details you provided, you need to lodge a new Excise return form (NAT 4285).
The Excise amendment 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 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.
How to get the form
Warning:
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed).
- To download, right click on the link below and select Save target as (or a similar option depending on your internet browser) to save it to your computer.
- Excise amendment form (NAT 4286, PDF 1.42MB)This link will download a file.
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- Once you've completed your form, save it using the Save form button at the end of the form.
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Your details
Question 1
Provide the legal name of the person or business liable to pay excise duty. Do not provide a business name if it's different to the legal name. A business name is a name registered with the Australian Securities and Investments Commission.
Question 2
It is not compulsory to provide the Australian business number (ABN) or excise identification number (EIN) for the person or business liable to pay excise duty, but it will help us process your amendment quickly.
If the business is a trust, enter the ABN or EIN of the trustee in its capacity as trustee of the trust.
Question 3
Your client account number is linked to your ABN or EIN and is used to identify your excise account with us.
Original excise return lodgment details
Question 4
If you have a periodic settlement permission
A periodic settlement permission (PSP) enables you to deliver goods for home consumption (that is, into the Australian domestic market) throughout a specified period (usually weekly or monthly) as stated on your permission.
Provide your permission number and the settlement period of the return you want to amend.
Indicate if the return you are amending was a nil return (that is, you originally reported that no goods were delivered into home consumption during the settlement period).
If you do not have a periodic settlement permission
Provide the original return number of the return you want to amend. This number is on your delivery authority.
Question 5
Describe the reason for the amendment – for example, detection of an error in transcribing the quantity dispatched.
Product details
You need to provide the product details you reported in your original excise return as well as the amended (or additional) product details.
Complete a separate set of product details (with original details and amended details) for each tariff item you are amending or adding.
Original details
Add the line number from the original excise return in which the error occurred and copy the line details as reported in your original return.
Amended details
Line number
If you are amending an error, quote the original line number in which the error occurred and provide the amended details.
If you are adding a new line, use the next number in the sequence from the original return to provide the additional details.
Label A: Tariff item
Provide the tariff item number for each excisable good you are amending or adding at label A, as shown in the table below.
Tariff items
Tariff item
|
Label A tariff item
|
3.1
|
0301
|
3.10
|
0310
|
10.3
|
1003
|
10.30
|
1030
|
10.19A
|
1019A
|
See also
Label B: Quantity in dutiable units (other than blended fuels)
The quantity in dutiable units (or dutiable quantity) is the amount or volume of product you have delivered into home consumption and are liable to pay excise duty on.
Most excise tariff items listed in the tariff schedule have a specified measurement unit known as a dutiable unit. Dutiable units include:
- kilograms of compressed natural gas
- litres of fuel (other than blended fuels)
- litres of alcohol.
As excise duty is not payable on the first 1.15% of alcohol content in beer, use the following formula when calculating the dutiable quantity of beer products:
Total litres of beer × (alcohol strength − 1.15%) = dutiable quantity
For products other than alcohol, report dutiable quantity to two decimal places. For alcohol products, report to one decimal place.
Provide the quantity in dutiable units at label B.
Label B: Quantity in dutiable units (blended fuels including biofuel blends)
Blended fuels are products listed under tariff item numbers 10.7, 10.12 and 10.30.
The dutiable quantity for blended fuels is the total quantity of the blend in litres, regardless of whether duty has been paid.
Report dutiable quantity for blended fuels to two decimal places.
Provide the total quantity of the blend at label B.
Label C: Statistical quantity (for blended fuel including biofuel blends)
Excise tariff items for blended fuel also have a second measurement unit type, known as statistical quantity.
The statistical quantity is the proportion of the blended product which is biodiesel, ethanol or water. Report this as a whole amount with no decimal places.
Provide the statistical quantity of the product at label C.
Label D: Duty rate
Each excise tariff item listed in the tariff schedule has a rate of excise duty.
If you don't know which tariff item applies, refer to the applicable excise rates
If you need further help, you can contact us about excise and EEGs.
Provide the relevant rate of excise duty for your product at label D.
Label E: Excise amount
The excise amount is the amended excise liability (if any) for each line entered on the form. When you fill in the form online, for products other than blended fuels, the excise amount is calculated for you (multiplying the quantity in dutiable units (label B) by the rate of excise duty (label D).
If you are reporting blended fuels, deduct any excise duty previously paid and provide the net amount at label E.
Excise duty summary
Total amended excise amount
This is the total excise duty for this settlement period. It may not represent the amount of excise owing, or previously overpaid, as a result of the amendments made on the form.
Total amount owing or overpaid
If there is an overall credit, state which of the following payment methods you would prefer:
- refund the amount (by cheque or electronic funds transfer [EFT])
- apply the amount to existing or future liability.
If the amendment results in a credit, the amount you receive may differ from the total amount calculated. This will occur when it is necessary to adjust for other tax debts or some Australian Government debts.
If the amendment results in a debit, the amount shown as the total amount is the amount you must pay to us.
Bank account details
Complete this section if you expect to receive a refund of excise duty. The bank account must be held in the name of the person or business that paid the excise duty.
Declaration
You, or a person who is your agent, must sign the declaration.
If you lodge this form 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 form.
See also
Lodging your amendment
You can lodge your amendment online using Online services for business
- Fill in the amendment form
- Save the completed form as a PDF to your computer
- Log in to Online services for business
- Select Communication
- Select Secure Mail
- Select New
- Select View more topics
- Select Excise
- Select Excise returns
- Attach your form and any additional documents
- Complete the declaration and select send.
You will receive a receipt number once you've lodged your amendment.
Tracking progress of your amendment
You can track progress of your excise amendment using the 'Your dealings with the Tax Office' function of Online services for business.
You can also view your accounts to see the financial outcome of your amendment.
Service commitments
Our commitments to service set out the timeframes you can expect when you deal with us.
More information
If you need help tracking your excise amendment, see Online services for business.
For help with lodging your excise return through Online services for business, call us on 13 28 66
For information about excise or excise returns and amendments, contact us.
Instructions to help you to complete the 'Excise amendment' form (NAT 4286).