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  • Section F: Storage details

    Question 18

    Select the best descriptions of your proposed activities.

    Question 19

    Provide details of the skills and experience you have available to enable you to carry out the activities indicated at question 18. You or your employees may have the skills and experience, or you may have engaged a consultant or business associate to work alongside you.

    Include details of:

    • experience in the activities indicated at question 18
    • educational qualifications relevant to the activities indicated at question 18
    • experience in dealing with excise matters, for example, lodging returns or movement permissions
    • previous dealings with us about the payment of excise duty
    • relevant knowledge of the industry.

    Question 20

    Indicate if you are the owner of the products to be stored at your premises. If you are not the owner of the products, provide the following information, where known:

    • the owner's name and their ABN
    • details of your arrangement with them
    • specific products involved.

    Question 21

    If you intend to move excisable products from your licensed premises to other licensed premises underbond, provide details of who you will be distributing to and a description of the products you wish to move.

    Underbond means under ATO control, that is, product on which excise is payable but has not been paid.

    You will also need a movement permission from the ATO. You can apply for a movement permission by completing an application form, available at Moving excisable goods or by phoning us

    Question 22

    Provide details of the type of products, for example beer or spirits (like vodka or gin), as well as the total quantity of products, you expect will move through your storage premises in any 12 month period.

    Question 23

    If you are selling concessional spirits, list the types of products, for example whether undenatured, denatured or specially methylated, and the total quantity of each of those products, you expect to sell in any 12 month period.

    Question 24

    If you intend to repackage any excisable products, provide a description of the product including package type and size.

    Question 25 (a)

    Indicate how you will accurately measure the volume and alcoholic strength of bulk alcohol corrected to 20°C that you receive, deliver or repackage

    To correctly report your liability for excise duty, you need to be able to determine the volume and alcoholic strength of the bulk alcohol to a reasonable standard of accuracy. Excise (Volume – Alcoholic excisable goods) Determination 2019 and Excise (Alcoholic Strength of Excisable Goods) Determination 2019 provide rules that govern the measurement of the volume and alcoholic strength of alcoholic excisable goods and also provide a means for working out the duty payable when there are variations.

    Volume

    Equipment used to measure the volume must comply with legal requirements that relate to measurements and consistently produce an accurate result.

    For more information about the legal requirements of measurements, contact the National Measurement InstituteExternal Link.

    Strength

    Equipment used to measure the alcoholic strength must comply with legal requirements that relate to measurements. For more information about the legal requirements of measurements, contact the National Measurement InstituteExternal Link.

    Methods that may be used are:

    • gas chromatography
    • near infra-red spectrometry
    • distillation followed by the gravimetric measurement of the distillate or by measurement in a density meter
    • any other method that can measure the alcoholic strength of a product to an accuracy of + or − 0.2 percentage points of the actual strength.

    Question 25 (b)

    If you are repackaging alcoholic products or beverages, describe how you will determine the volume of your final fill of the repackaged products corrected to 20°C.

    Refer to question 25(a) for information on volume measurement.

    Question 26

    Indicate if the measuring equipment you intend to use to determine your excise liability has been professionally calibrated. Measuring equipment includes equipment used to measure alcoholic strength, weight, volume and temperature.

    Where obtained, submit a copy of the certificate or certificates of calibration with your application. 

    Last modified: 22 May 2019QC 16999