Section F: Excise payment details

Question 19

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 selling excisable products where no excise is payable (for example, to diplomatic and consular personnel or to the navy under item 18 of the excise tariff), you are still required to nominate a preferred option.

If you are not responsible for settling excise liability, answer 'no' and provide details. If it is an individual who is responsible, complete question 19a. If it is not an individual who is responsible, complete question 19b.

Question 20

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 21

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

Question 22

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: 13 Feb 2015QC 16933