Automatic remission

An excise remission that does not require you to submit an application.

Deliver into the Australian domestic market

When excisable alcohol products are released into domestic consumption. The term used in the legislation is 'deliver for home consumption'.

Normally this will be by delivering the goods away from the excise-licensed premises but also includes:

• using those goods yourself
• selling the goods for consumption on site.

'Home consumption' is explained in the table below.

Excisable goods

Those that you are required to pay excise duty on, under the Excise Act 1901 (Excise Act).

Excise duty

A commodity-based tax on alcohol, tobacco, and fuel and petroleum products manufactured or produced in Australia.

Excise drawback

A repayment of the excise duty you've paid (either directly or in the purchase price) on goods that you subsequently exported.

Excise-licensed premises

One that is licensed by us, under the Excise Act. The premises covered will be specified on the excise licence.

Excise refund

A refund you can claim from us for excise duty you've paid on goods delivered for domestic consumption in certain situations. Any refund you receive is assessable income for income tax purposes, so you need to include it in your tax return.

Excise remission

A waiver of the excise duty payable generally because the excisable goods cannot be delivered into the Australian domestic market.

Excise licence

An excise licence enables you to legally manufacture, produce and/or store excisable goods in Australia. There are different types and they each have conditions and obligations you need to comply with.

Excise equivalent goods (EEGs)

Alcohol, tobacco, or fuel and petroleum products you import into Australia. Instead of paying excise duty on EEGs, you generally pay an equivalent customs duty.

EEGs can be used in the manufacture of excisable goods.

Home consumption

Refers to the destination of the excisable goods as being within Australia rather than exporting them.

Movement permission

Enables you to legally move underbond excisable goods between excise-licensed premises or to a place of export.

Periodic settlement permission (PSP)

Allows you to:

• deliver excisable goods into the Australian domestic market over a specified period (settlement period)
• defer when you lodge your excise return and pay excise duty until a specified date.

Underbond

Excisable goods are underbond until the required excise duty has been paid on them. While they are duty unpaid, they are under our control and you need permission from us to legally move them between excise-licensed premises or to a place of export.

Brew on premises shops (BOPS)

Commercial facilities that produce beer for non-commercial purposes. The public can use these facilities and equipment to make their own beer for personal use, but not for sale. Individual customers do the packaging.

Concessional rate

The rates that applies to beer entered for home consumption under subitems 1.2, 1.6 or 1.11 in the Schedule to the Excise Tariff Act 1921

Concessional spirit

Typically very high-strength spirits that are excise free when used for concessional purposes or made unfit for human consumption (denatured).

LAL

Abbreviation for total litres of pure alcohol contained in a product. You need to know the LALs in your excisable alcohol product in order to calculate how much excise duty is payable.

Manufacturing

When we refer to manufacturing or producing excisable alcohol products, we mean all the processes used to produce them.

See also:

• Excise Ruling ER 2012/1 Excise: the meaning of the expression 'manufactured or produced' for the purposes of the Excise Acts

Other excisable beverages (OEBs)

Beverages containing more than 1.15% alcohol by volume excluding beer, brandy or wine. Other excisable beverages include:

• liqueurs
• pre-mixed spirit-based drinks (a type of ready-to-drink (RTD) beverage)
• fermented products that aren't beer or wine (for example, cider that wine equalisation tax doesn't apply to).