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  • Section F: Excise liability details

    Question 22

    Describe how you will assess the excise liability on the goods manufactured. The measuring equipment (such as weights and scales) that you use to calculate the excise duty must be calibrated to industry standards. You may be asked to submit copies of your certificates of calibration.

    Question 23

    If you are responsible for settling the excise liability, answer 'Yes' to this question and then choose one of the two payment options:

    • Periodic payment where excise duty can be deferred for a set period of time. This is usually on a weekly basis.
    • Payment prior to clearance where excise duty must be paid prior to the movement of excisable products from the licensed premises.

    If you are not responsible for settling excise liability, answer 'No' and provide details. If an individual is responsible, complete question 23a. If it is not an individual who is responsible, complete question 23b.

    Question 24

    If you are eligible for the small business entity concession, indicate whether you are applying for weekly or monthly settlement of your liability.

    If you are ineligible for the small business entity concession, you must choose weekly.

    Question 25

    Indicate the day you would like to lodge your weekly excise return and pay excise duty.

    Question 26

    Indicate whether you have obtained commercial insurance that includes an amount to cover any excise duty payable in the event of theft or loss of products, which are in your possession, custody or control. As part of the application process we may request further details.

    Last modified: 06 Feb 2015QC 16929