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  • Application/renewal for a permit to receive concessional spirits

    Complete your Application/renewal for a permit to receive concessional spirits (NAT 3248, PDF 255KB)This link will download a file in Portable Document Format (PDF).

    When to use this application

    Use this application to apply for or renew a permit to receive concessional spirits.

    You will need to apply for a permit to receive concessional spirits if you intend to use concessional spirits for approved industrial, manufacturing, scientific, medical, veterinary or educational purposes of a commercial nature. The following are examples of approved purposes:

    • fortification of wines
    • manufacture of      
      • medicines including vaccines
      • essences and flavours
      • mouthwashes
      • printing inks
      • foodstuffs.

    Resale of concessional spirits is not an approved purpose under the concessional spirits scheme.

    When we say 'you' we are referring to the person or entity applying to hold the permit.


    For information about your privacy, refer to the full privacy statement at Respecting your privacy


    Section A: Type of application

    Question 1

    Confirm whether your application is an initial application or renewal.

    Section B: Applicant details

    Question 2

    Provide the legal name and trading name of the individual or business applying for the permit and the relevant Australian business number (ABN) or tax file number (TFN).

    It is not compulsory for you to provide your ABN or TFN but it will help us process your application promptly.

    Where possible, we like to do business with you online. If you would like to receive correspondence by email, provide an email address here.

    Section C: Authorised contact

    Question 3

    Provide the name, position and contact details of the person authorised to provide more information about this application or the operation of the business after we have granted a permit.

    Only primary contacts and authorised contacts can contact us on behalf of an entity. Your primary contact can nominate authorised contacts. For more information on primary contacts, refer to Primary contacts and authorised contacts

    Section D: Spirit details

    Question 4

    Provide the total quantity (litres) of spirits you intend to receive from the date of this application to the end of this calendar year (31 December).

    Questions 5-7

    Indicate for what purpose(s) and where the concessional spirits will be used. For each purpose, provide the quantity required and describe how the spirits will be used. Include the type of wine if selecting fortifying (eg grape wine, fruit wine etc).

    Question 8

    Provide details of your spirit activity during the last 12 months.

    This question is to be completed by applicants renewing an existing permit to receive concessional spirits. If you are applying for a new permit, skip this question and continue at section E: Licensed supplier details.

    Section E: Licensed supplier details

    Question 9

    Provide details of each licensed supplier from whom you will be receiving concessional spirits.

    A supplier must hold the appropriate licence for the resale of concessional spirit. To confirm a supplier's licence status, you can contact us on 1300 137 290.

    Section F: Declaration

    You, or a person who is authorised to act on your behalf, must sign the declaration. If the applicant is an entity, only a primary contact or a person authorised by a primary contact to act on behalf of the applicant (an authorised contact) may sign the declaration.

    If you lodge this application via the Business Portal your myGovID will be accepted as your electronic signature. You will not need to sign the declaration on the application form.

    Find out more

    Lodging your application

    Keep a copy of your completed application for your records and send the original to us by:

    • the Business Portal
    • fax to 1300 130 916
    • mail to
      Australian Taxation Office
      PO Box 3514
      ALBURY NSW 2640

    If you are a Business Portal user, you can lodge your application form via the Business Portal. You will receive an instant receipt and your application will be actioned faster than if lodged via post.

    To lodge via the Business Portal, firstly save your completed application form as a separate document on your own system. After you log into the Business Portal create a New message and select Alcohol, fuel and petroleum products, tobacco, duty free store from the Excise subject list. Add your application form as an attachment.

    Find out more:

    How we assess your application

    We have published guidelines that must be taken into account when deciding whether to grant an approval to receive concessional spirits.

    We may give approval, subject to conditions, including limits on quantity, for use of concessional spirit for the manufacture of non-beverage products, such as:

    • foodstuffs
    • vinegar
    • essences and flavours
    • internal medicines
    • mouthwashes

    We do not give approval for concessional spirit to be used either:

    • in the manufacture of excisable beverages
    • as fuel in internal combustion engines.

    Find out more:

    Last modified: 27 Mar 2020QC 16757