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