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  • Advice under development – excise issues

    We are developing advice and guidance on the following excise issues.

    [4009] Excise Refund Scheme for alcohol manufacturers

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

    Purpose
    The update to Chapter 7 of the 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
    June 2021

    Comments
    Targeted consultation has now been completed and feedback is being considered.

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

    See also:

    [4018] Luxury car tax – principal purpose

    Title
    Draft Luxury Car Tax Determination
    Luxury car tax: how to determine the principal purpose of a vehicle in accordance with paragraph 25-1(2)(c) of the A New Tax System (Luxury Car Tax) Act 1999?

    Purpose
    Luxury car tax is not payable on cars whose principal purpose is not the carriage of passengers. This draft Determination will set out the Commissioner’s preliminary view on how to determine whether a car is a commercial vehicle that is not designed for the principal purpose of carrying passengers. The draft Determination will address specific issues regarding vehicle modifications purporting to alter the principal purpose of a luxury car.

    Expected completion
    May 2021

    Contact
    William Reid, Private Wealth
    Phone: (07) 3213 5863
    William.reid@ato.gov.au

    [4019] Fuel tax credits – public roads

    Title
    Draft Fuel Tax Determination
    Fuel tax: what is a public road for the purposes of the Fuel Tax Act 2006?

    Purpose
    This draft Determination will set out the Commissioner’s proposed view on what is a public road for fuel tax credit purposes. This will assist clients, tax professionals and industry with consistent classification of public roads.

    Expected completion
    June 2021

    Contact
    Michelle Scott, Private Wealth
    Phone: (07) 3419 5905
    Michelle.Scott@ato.gov.au

    Last modified: 07 Apr 2021QC 51795