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  • Excise return and instructions

    These instructions will help you complete your Excise return (NAT 4285, PDF 1.48MB)This link will download a file.

    The return can be completed online. If you can't open the form, save it to your computer first and open it from there. Once you have completed your excise return, follow the instructions at Lodging your return to send it to us through the Business Portal.

    When to use this return

    Use this return to:

    • report excise liabilities arising under a periodic settlement permission. Returns need to be lodged for every period (generally weekly or monthly, in accordance with your periodic settlement permission), even if you haven't delivered any goods for the period.
    • request authorisation to deliver excisable goods into home consumption.

    On this page:

    See also:

    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's not compulsory to provide the Australian business number (ABN) or excise identification number (EIN) for the person or business that is liable to pay excise duty. However, this will help us to process your return quickly.

    If the business is a trust, enter the ABN or EIN of the trustee in its capacity as trustee for the trust.

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

    Lodgment details

    Question 3

    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 a specified period (settlement period)
    • defer lodging your excise return and paying excise duty until a specified date.

    You must lodge an excise return (usually weekly or monthly) detailing the deliveries you made during the settlement period, and pay excise duty on these goods.

    Provide your permission number and the settlement period in the space provided.

    If you have not delivered any excisable goods into home consumption during the settlement period, indicate the lodgment is a nil return.

    If you do not have a periodic settlement permission

    If you do not have a periodic settlement permission, you must lodge an 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 will issue you with a delivery authority allowing you to physically move the goods from the licensed premises and deliver them for domestic consumption.

    Indicate if the required payment has been made and, if so, the date it was made. Provide the establishment number in the space provided.

    Product details

    You can enter excisable goods of different types (for example, beer, spirits and fuel) on the same return.

    Excisable goods are classified with tariff item numbers in the schedule to the Excise Tariff Act 1921. Complete a separate line (only one line) for each tariff item number.

    If you do not know which tariff item applies, refer to the applicable excise rates or contact us about excise and EEGs.

    Label A: Tariff item

    You need to enter the tariff item differently to how it is listed in the schedule, as shown in the examples below.

    Tariff Items

    Tariff item in schedule

    Enter item at Label A as

    3.1

    0301

    3.10

    0310

    10.3

    1003

    10.30

    1030

    10.19A

    1019A

    Excise duty on:

    • beer is determined by the strength of the product and the size of the container
    • other alcoholic beverages is calculated on the labelled strength or actual strength of the product, whichever is higher.

    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. 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 two decimal places.

    Provide the total quantity of the blend at label B.

    Label C: Statistical quantity for blended fuel

    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 do not know which excise duty rate applies, refer to the applicable excise rates or Contact us.

    Provide the relevant rate of excise duty for your product at label D.

    Label E: Excise amount

    The excise amount is the excise liability (if any) for each line you've entered on your return. When you fill in the form online, the excise amount for each line 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, deduct any excise duty previously paid and provide the net amount at label E.

    Reporting and paying when your settlement period overlaps with an excise duty rate change

    If excise duty rates change for your excisable goods during your settlement period, you will need to lodge either:

    • a single excise return – with different product lines for products delivered before the rate change and products delivered from the date of the rate change
    • two separate excise returns – one for products delivered before the rate change, and one for products delivered from the date of the rate change.

    Rate changes occur due to:

    • an annual increase in the excise duty on biodiesel and ethanol (from 1 July 2016 – Excise Tariff Amendment (Ethanol and Biodiesel) Bill 2015)
    • the indexation of alcohol and fuel goods every six months in February and August by reference to CPI (consumer price index)
    • government changes to duty rates.

    Example

    LPG2Go is a licensed excise manufacturer delivering LPG for transport use. They hold a PSP with a settlement period that commences each Saturday and concludes at midnight on the following Friday. LPG2Go delivers LPG seven days a week.

    For the weekly settlement period starting 29 July 2017, LPG2Go delivers 50,000 litres of LPG. 8,000 litres are delivered on Monday 31 July 2017 and 42,000 litres are delivered from 1 August 2017 to 4 August 2017.

    The rate of excise duty for transport LPG (item 10.19A in the schedule to the Excise Tariff Act) increases on Tuesday 1 August 2017 from 13.1 cents per litre to 13.2 cents per litre.

    LPG2Go has two options in reporting the LPG delivered into home consumption.

    Option 1: Lodge a single excise return

    LPG2Go lodges an excise return using separate product line entries for transport LPG delivered at the old excise duty rate and at the new rate.

    Single excise return for settlement period: 29/07/2017 to 04/08/2017

    Line no.

    Tariff item

    Quantity

    Units

    Duty rate

    Excise amount

    001

    1019A

    8,000

    Litres

    $0.131

    $1,048.00

    002

    1019A

    42,000

    Litres

    $0.132

    $5,544.00

    Option 2: Lodge two excise returns

    LPG2Go lodges two excise returns, one for LPG delivered at the rate that applied until 31 July 2017, and one for LPG delivered at the rate that applied from 1 August 2017.

    Excise return for settlement period: 29/07/2017 to 31/07/2017

    Line no.

    Tariff item

    Quantity

    Units

    Duty rate

    Excise amount

    001

    1019A

    8,000

    Litres

    $0.131

    $1,048.00

    Excise return for settlement period: 01/08/2017 to 04/08/2017

    Line

    Tariff item

    Quantity

    Units

    Duty rate

    Excise amount

    001

    1019A

    42,000

    Litres

    $0.132

    $5,544.00

     

    End of example

    Excise duty summary

    Total excise amount

    This is the total of all excise duty amounts from each line in the excise amount fields (label E). When you fill in the form online, the total excise amount is calculated for you.

    Approved credits

    Approved credits are amounts of excise duty that result from lodging an excise drawback or refund claim, or an excise amendment. After these credits are approved, you can choose to have the amounts paid directly to you or offset against your future excise liability. If you choose to offset, show the amount at the Excise duty summary.

    Total amount

    This is the amount of excise due for this return. It is the total excise amount less any approved credits.

    You must pay this amount to us.

    Declaration

    You, or a person who is your agent, must sign the declaration.

    If you lodge this return via the Business Portal, your AUSkey will be accepted as your electronic signature. You will not need to sign the declaration on the return.

    See also:

    Lodging your return

    You can lodge your return online using the Business Portal. Simply follow these steps:

    1. Fill in the return form
    2. Save the completed return as a PDF to your system
    3. Log in to the Business Portal
    4. Select the MailExternal Link service
    5. Create a New messageExternal Link
    6. Select Excise returns from the Excise subject list
    7. Attach the return and any additional documents
    8. Select Send.

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

    Tracking progress of your return

    You can track progress of your return using the Your dealings with the Tax Office function of the Business Portal.

    You can also view your accounts to see the financial outcome of your return.

    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 return, see Business Portal HelpExternal Link.

    For help with lodging your excise return through the Business Portal, call us on 13 28 66.

    For information about excise or excise returns, contact us.

    Last modified: 22 May 2019QC 21424