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Application for approval to use spirits

How to complete the application for approval to use spirits form.

30 November 2022

When to use this form

Use this form to apply for a permit to use concessional spirits if you intend to use the spirit for approved commercial purposes, such as:

  • Wine fortification
  • Industrial (for example as a refrigerant, solvent, cleaning agent)
  • Manufacturing (for example in manufacturing particular foods, medicines, mouthwashes, toiletries etc.)
  • Scientific (for example as a reagent, solvent, preservative)
  • Medical (for example as a solvent, sterilising agent, cleaning agent)
  • Veterinary (for example as a solvent, sterilising agent, cleaning agent)
  • Educational (for example laboratory use).

Resale of concessional spirits is not an approved purpose under the concessional spirits scheme.

You can also use this form to:

  • renew an existing permit that is about to expire
  • amend the details on an existing permit.

How we assess your application

We must take into account published guidelines when deciding whether to grant an approval to use concessional spirits. This includes limits on quantity.

Subject to conditions, we may approve the use of concessional spirits for the manufacture of non-beverage products, such as:

  • foodstuffs
  • vinegar
  • essences and flavours
  • internal medicines
  • mouthwashes.

We don't give approval for concessional spirits to be used:

  • in the manufacture of excisable beverages except in limited circumstances
  • as fuel in internal combustion engines.

The application form

The Application for approval to use spirits form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

Because this is an electronic form, you can type your answers straight into the boxes provided.

Some questions will only be displayed if we need you to answer them. If you want to see all the questions before filling in the form, use the Print form with all questions button to print a copy.

How to get the form

Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps:

  • To download, right click on Application for approval to use spirits (NAT 3248, PDF, 1.44MB)This link will download a file.
  • Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
  • To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
  • Enable JavaScript if prompted before filling in the form. If JavaScript is not enabled, additional questions will not be populated and the form will be incomplete.
  • Once you've completed your form, save it using the Save form button at the end of the form.

Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

Instructions for completing the application form

These instructions will help you complete the Application for approval to use spirits form.

Type of application

Question 1

Select whether the application is an initial application, a renewal or an amendment.

If you're applying to renew or amend your permit, provide your permit number. For amendments, select the reason for the amendment.

Applicant details

Question 2

It's not compulsory to provide your Australian business number (ABN) or tax file number (TFN), however it will help us process your application faster.

If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

Spirit details

Question 4

Provide the total quantity (litres) and strength (alcohol percent by volume) of spirits you intend to use for the period specified in your application.

Question 5

Indicate how you intend to use the concessional spirits you receive. For each use, provide the quantity of spirits you require. If the spirits will be used to fortify wine, include the type of wine (for example, grape wine or fruit wine).

Question 7

The standard of security we require is generally the same as the normal commercial standard. However, this can depend on the nature and quantity of the goods you manufacture and store.

The type of information you should provide includes:

  • the locks or bars on doors and windows
  • the burglar alarms, security lighting, security guard patrols or closed-circuit TV cameras that make it likely that any unauthorised access will be noticed
  • your gate security system that identifies    
    • all people entering and leaving the site and confirms their right to do so
    • the type and quantity of goods entering and leaving the site 
  • your surveillance system and procedures to handle and retain information from your surveillance system
  • your access control procedures – for example, limited distribution of keys and access swipe cards or codes
  • your security procedures when breaches are detected – for example, whether a back-to-base system is activated.

We may ask you to supply photos to support the details provided.

Licensed supplier details

Question 11

Provide details of each licensed supplier from whom you will be receiving concessional spirits. A supplier must hold the appropriate licence for the resale of concessional spirits. You can phone us on 1300 137 290 to confirm a supplier's licence status.


You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.

If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

Lodging your application

Before you lodge your application form, make sure you have completed all the relevant sections.

Keep a copy of your completed application for your records and lodge the original through:

  • secure mail in Online services for business
  • mail to

Australian Taxation Office
PO Box 3514

Lodge through Online services for business

If you use Online services for business to lodge your application, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business:

  1. Fill in the application form
  2. Save the completed form as a PDF to your computer
  3. Log into Online services for business
  4. Select Communication, then Secure mail
  5. Create a New message
  6. Select View more topics from the Topic list
  7. Select Excise from the Other topics list
  8. Select Alcohol, fuel and petroleum products, tobacco, duty free store from the Subject list
  9. Attach the application form and any attachments
  10. Provide your contact details and complete the declaration
  11. Select Send

You will receive a receipt number once you've lodged your application.

Tracking your application progress

You can track the progress of your application in Online services for business.

Select Your dealings from the Communications menu.

Service standards

You can expect a decision on your application within 28 days of us receiving all the necessary information.

If your application is incomplete, we will contact you for more information. If the information isn't provided after a reasonable period, we'll ask you to reapply when you can provide the information we need.

Contact us

If you need more information, you can contact us or visit Permits to receive concessional spirits.