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  • Excise amendment

    How to complete the excise amendment form.

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    When to use this form

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Use this form to amend product details that you previously reported in an Excise return form.

    You can only claim a refund on this form where the difference between the original and amended product details results in a credit.

    For all other refund types refer to excise refund and drawbacks for excisable alcohol.

    The amendment form

    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 the questions before filling in the form, use the Print form with all questions button to print a copy.

    How to get the form

    Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

    To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps.

    • To download, right click on Excise amendment form (NAT 4286, PDF 1.43MB)This link will download a file.
    • Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
    • To open your saved form right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
    • Enable JavaScript if prompted before filling in the form. If JavaScript is not enabled, additional questions will not be populated and the form will be incomplete.
    • Once you've completed your form, save it using the Save form button at the end of the form.

    Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

    Your details

    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.

    It's not compulsory to provide your Australian business number (ABN), however it will help us process your amendment promptly.

    If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

    Your client account number is linked to your ABN and is used to identify your excise account with us.

    Original excise return lodgment details

    If you do not have a periodic settlement permission

    Provide the original return number you want to amend. This number is on your delivery authority.

    If you have a periodic settlement permission

    A periodic settlement permission (PSP) allows you to:

    • Deliver excisable goods into the Australian domestic market (for home consumption) over the specified settlement period.
    • Defer lodging your excise return and paying excise duty until a specified date.

    Provide your settlement permission number and the settlement period of the return you want to amend.

    Indicate if the return you are amending was a nil return (if you originally reported that no goods were delivered into home consumption during the settlement period).

    Reason for amendment

    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 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

    Excisable goods are classified with tariff item or subitem numbers in The Schedule to the Excise Tariff Act 1921 (the Schedule). Each tariff item has a number allocated to it. You need to complete a separate line for each tariff item number.

    Provide the tariff item number for each excisable good you are amending or adding at label A, as shown in the following examples.

    Tariff items

    Tariff item in Schedule

    Label A tariff item

    3.1

    0301

    3.10

    0310

    10.3

    1003

    10.30

    1030

    10.19A

    1019A

    If you don't know which tariff item applies, refer to Excise duty rates for alcohol, or Excise duty rates for fuel and petroleum products.

    Label B: Quantity in dutiable units

    The quantity in dutiable units is the amount or volume of product you have delivered into the Australian domestic market (for home consumption) and are liable to pay excise duty on. This is known as dutiable quantity.

    This field also includes the measurement unit you are using to report the volume (or mass). Most excise tariff items listed in the Schedule have a measurement unit specified for that type of good. This is known as a dutiable unit.

    The following are examples of dutiable units:

    • litres of alcohol
    • kilograms of compressed natural gas
    • litres of fuel (other than blended fuels).

    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

    The alcohol strength for all alcoholic beverages is calculated on the labelled strength or actual strength of the product, whichever is higher.

    Reporting dutiable quantity for:

    • alcohol - truncate to one decimal place
    • fuels - to the nearest litre or kilogram
    • crude and condensate - round kilolitres to one decimal place.

    Provide the quantity in dutiable units and select the unit type at label B.

    Quantity for 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.

    Label C: Statistical quantity for blended fuel

    Excise tariff items for blended fuel 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. You need to report this as a whole amount with no decimal places.

    Provide the statistical quantity of the product in litres at label C.

    Label D: Duty rate

    Each excise tariff item listed in the Schedule has a rate of excise duty.

    The duty rate for beer is determined by the strength of the product and the size and type of the container.

    For blended fuels the rate of duty is the amount of duty worked out under section 6G of the Excise Tariff Act 1921.

    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, the excise amount is calculated for you by multiplying the quantity in dutiable units (label B) by the rate of excise duty (label D).

    If you are reporting blended fuels, and you need to deduct any excise duty previously paid, for more information contact us. You may need to re-lodge your Excise return.

    Label F: Apply alcohol manufacturer remission

    If you are eligible for the alcohol remission scheme, select Yes for each line to which this applies. The remission amount (label F) will equal the excise amount (label E).

    If you are not eligible for the alcohol remission scheme, select No for each line to which this applies. The remission amount (label F) will be nil.

    If only some of your products are eligible for the alcohol remission scheme, ensure they are entered on separate lines and select:

    • Yes for eligible goods, and
    • No for goods that are not eligible.

    Note: You cannot apply more than $350,000 of the alcohol remission per financial year. If you obtained your manufacturer licence partway through a financial year, you would need to calculate an adjusted cap. Calculate the maximum remission for that year by multiplying $350,000 by the number of days in the financial year that you held your manufacturer licence divided by the number of days in the financial year.

    Example: licence obtained partway through the year

    Brewery Co obtained their excise manufacturer licence on 1 March 2022. They held the licence for 122 days in the 2022 financial year. Brewery Co's adjusted cap is:

    $350,000 x 122/365 days = $116,986.30

    End of example
    What to do when you reach the cap

    Once you have reached the $350,000 (or adjusted) cap in a financial year, you can no longer apply the alcohol remission scheme. This means you must select No for all product reported for the rest of the financial year.

    If you reach your cap partway through a reporting period, you will need to use separate lines and select:

    • Yes for eligible product lines up to the cap amount
    • No for the remaining product lines.

    You will need use separate lines, even if the product is the same tariff item.

    Excise duty summary

    The amounts in the 'Excise duty summary' are automatically calculated from the 'Product details' table.

    Total excise amount

    This is the total of all the excise duty amounts (label E) from each line in the 'Product details' table.

    All excise amounts entered on the 'Original details' lines are totalled in the 'Original' column. All excise amounts entered on 'Amended details' lines are totalled in the 'Amended' column.

    Total alcohol manufacturer remission

    This is the total of all the alcohol remission scheme amounts (label F) from each line in the 'Product details' table.

    All alcohol manufacturer remission amounts on 'Original details' lines are totalled in the 'Original' column. All alcohol manufacturer remission amounts on 'Amended details' lines are totalled in the 'Amended' column.

    You must monitor the amount of alcohol remission you have applied during the financial year. Once you have reached a total remission amount of $350,000 (or adjusted amount), you can no longer apply the remission to any goods entered into the Australian domestic market (for home consumption) for the remainder of the financial year.

    Total excise duty payable

    This is the total excise duty payable for all lines from the original return and for all lines that have been amended. It is the sum of the total excise amount less any amounts applied under the alcohol remission scheme.

    Difference

    This amount is the difference between the amended and original total excise duty payable.

    If the amended total is more than the original total, the amount shown as the difference is the amount you must pay to us. If the original return has not been paid, pay the amended total excise duty payable rather than the difference.

    If the amended total is less than the original total, the amount will be shown as a credit.

    Have you paid the excise duty from your original return?
    • Select No The amount of credit difference will be applied to your excise liability.
    • Select Yes To apply for a refund of the excise duty overpaid you must provide some additional information.
    Date the duty was paid

    Select the date that the duty payable on the original return was paid.

    Reason for the refund claim

    Provide a reason for the refund application.

    Note: There is a 12 month limit for lodging most refund claims, including where the duty has been paid in error. Any refund amount may be offset against other tax debts or some Australian Government debts.

    Declaration

    You, or a person who is authorised to act on your behalf, must complete the declaration. If the business is an entity, the declaration can only be completed by a primary contact or an authorised contact.

    If you lodge this amendment via Online services for business, your electronic credential will be accepted as your electronic signature.

    Lodging your amendment

    Keep a copy of your completed amendment form for your records and lodge the original including any attachments through:

    • secure mail in Online services for business
    • practice mail in Online services for agents
    • mail to

    Australian Taxation Office
    PO Box 3007
    PENRITH  NSW  2740

    Lodge via Online services for business

    If you use Online services for business to lodge your amendment, it is more secure and will be processed faster than if you lodge by mail.

    Follow these steps to lodge through secure mail in Online services for business:

    1. Fill in the return form
    2. Save the completed form as a PDF to your computer
    3. Log in to Online services for business
    4. Select Communication, then Secure Mail
    5. Select New message
    6. Select View more topics from the Topic list
    7. Select Excise from the Other topics list
    8. Select Excise returns from the Subject list
    9. Attach the amendment form and any attachments
    10. Provide your contact details and complete the declaration
    11. Select Send.

    You will receive a receipt number once you've lodged your amendment.

    Tracking your amendment progress

    You can track the progress of your amendment in Online services for business. Select Your dealings from the Communication menu.

    You can also view your excise account to see the financial outcome of your amendment.

    Lodge through Online services for agents

    Follow these steps to lodge through practice mail in Online services for agents:

    1. Select Communication, then Practice mail
    2. Create a New message
    3. Select View more topics from the Topic list
    4. Select Excise from the Other topics list
    5. Select Collections returns from the Subject list
    6. Select I am enquiring on behalf of client from the Enquiry type
    7. Search for and select your client
    8. Attach the amendment form and any attachments
    9. Provide your contact details and complete the declaration
    10. Select send.

    You will receive a receipt number once the message has successfully been sent.

    Service standards

    You can expect your amendment to be processed within 28 days of us receiving all the necessary information.

    If your amendment is incomplete, we will contact you for more information. If the information is not provided after a reasonable period, you must relodge the amendment.

    Contact us

    If you need more information, you can contact us or visit:

    Last modified: 19 Dec 2022QC 21422