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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
    August 2021

    Comments
    Update to the Guidelines has been delayed due to drafting of the proposed excise ruling which will set out the view on the meaning of ‘legally and economically independent’ and the new measures announced by the Government on the refund scheme.

    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

    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
    July 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
    July 2021

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

    [4023] Excise refund scheme – meaning of 'legally and economically independent'

    Title
    Draft Excise Ruling
    Excise: meaning of ‘legally and economically independent’

    Purpose
    This draft Ruling will set out the Commissioner's preliminary view of the meaning of ‘legally and economically independent’ for the purposes of the excise refund scheme for alcohol manufacturers under item 21 of subclause 1(1) of Schedule 1 to Excise Regulation 2015 (and pending new measure currently being drafted).

    Expected completion
    August 2021

    Comments
    This Ruling will be published together with the revisions to Chapter 7 of the Excise Guidelines pertaining to the excise refund scheme (and pending new measure).

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

    Last modified: 07 Jun 2021QC 51795