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  • 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

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    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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    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 10.710.12 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

    1. Fill in the amendment form
    2. Save the completed form as a PDF to your computer
    3. Log in to Online services for business
    4. Select Communication
    5. Select Secure Mail
    6. Select New
    7. Select View more topics
    8. Select Excise
    9. Select Excise returns
    10. Attach your form and any additional documents
    11. 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.

    Last modified: 29 Apr 2021QC 21422