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  • Advice under development – excise issues

    Effect of COVID-19 on our work

    Our public advice and guidance program continues to have a focus on COVID-19 related issues, including:

    • consideration of tax and super issues arising from the impacts of COVID-19 on the community, and
    • providing practical guidance on the tax and super aspects of the Government’s economic response.

    However, we have returned to our ongoing program of work and are updating the status of issues listed on the Program.

    If you are concerned about the delay in the delivery of particular pieces of public advice and guidance, email us at publicguidance@ato.gov.au

    [4009] Excise Refund Scheme for alcohol manufacturers

    Title
    Excise guidelines for the alcohol industry – updates to Chapter 7

    Registered
    September 2020

    Purpose
    This update to these Guidelines will provide a detailed explanation of when an alcohol manufacturer has manufactured an alcoholic beverage, and when alcohol manufacturers are legally and economically independent for the purposes of the excise refund scheme.

    Expected completion
    March 2021

    Comments
    We anticipate targeted consultation will occur during early 2021.

    Contact
    Tony Giannaros, Private Wealth
    Phone: (08) 7422 2438
    wetnewmeasures@ato.gov.au

    See also

    [4010] Fuel tax credits – basic heavy vehicle apportionment method

    Title
    Draft Practical Compliance Guideline
    Fuel tax credits – basic heavy vehicle apportionment method

    Registered
    September 2020

    Purpose
    This draft Guideline will provide proposed simple formulas which will allow small claimants in the transport industry to apportion fuel used (on public roads and for other purposes) and to calculate their fuel tax credit entitlement.

    Expected completion
    Early 2021

    Comments
    Targeted consultation occurred during October 2020.

    Contact
    Anthony Barnard, Private Wealth
    Phone: (03) 9285 1974
    anthony.barnard@ato.gov.au

    See also

    Last modified: 08 Dec 2020QC 51795