Consolidate or vary an excise entity level licence – fuel

When to use this form

Use this form to:

• consolidate your existing excise licences into an excise entity level licence
• vary an excise entity level licence by adding, changing or removing a premises
• surrender an excise entity level licence.

Definitions

Excisable goods are those which have been manufactured or produced in Australia and are:

• alcohol and alcohol products
• fuel and petroleum-based products
• tobacco products.

By fuel and petroleum-based products we mean goods such as:

• crude oil and condensate
• petroleum fuels – such as petrol, diesel
• bio-fuels – such as biodiesel, fuel ethanol
• solvents – such as white spirits, mineral turpentine
• lubricants – such as oils and greases
• gaseous fuels – such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

Deliver into the Australian domestic market is when excisable goods are released into domestic consumption. The term in the legislation is 'deliver for home consumption'.

This includes:

• delivering the goods away from the premises covered by the licence
• using the goods yourself.

By premises we mean the premises that are to be covered by the licence. This includes the areas where the manufacture and storage of excisable goods will take place.

An establishment is where the manufacturing and storage must take place.

By underbond we mean excisable goods while they are subject to our control. Our control ceases when excisable goods have been delivered into the Australian domestic market, exported or a remission has been applied.

How to get the form

To obtain a copy of the Application to consolidate or vary an excise entity level licence – fuel form (NAT 75739), you need to contact us.

The application form

The form is an electronic form. Type your answers straight into the boxes provided.

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Once you’ve completed the form, you can Save or Print it by selecting the buttons at the end of the form.

Help completing the form

Follow these instructions to help you complete the Application to consolidate or vary an excise entity level licence – fuel form.

Applicant details

Question 1

Provide the legal name, business name and Australian business number (ABN) of the licence holder.

It's not compulsory to provide your ABN, but it will help us process your application promptly.

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

Question 2

Provide the licence holder's head office business address.

Contact details

Question 3

Provide the name, position and contact details of an existing authorised contact who can provide more information about this application.

This could be yourself as the applicant, or an existing authorised contact on behalf of your business.

You cannot add a new authorised contact on this form. Use ATO online services to update your details.

You can correspond with us by using the secure mail function in Online services for business or practice mail in Online services for agents.

Provide an email address if the authorised contact would like to correspond with us by email. You should be aware that the internet isn’t a secure environment. We don’t control the path of inbound and outbound emails, so we can’t guarantee the privacy of personal information sent by email. You should be aware of this risk if you choose to communicate with us by email and include your personal details.

What do you want to do?

If you want to:

• consolidate your existing excise licences into a single excise entity level licence, complete Question 4
• be considered for a general movement permission, complete Question 5
• add, relocate or change a premises covered by your entity level licence, complete Questions 6 to 28
• remove a premises from your entity level licence, complete Questions 29 to 33
• surrender an excise entity level licence, complete Questions 34 to 37.

Consolidate licences

An entity-level licence is one licence that covers multiple premises that are authorised to manufacture or store excisable goods.

Question 4

To request to consolidate your existing licences into one entity level licence, nominate one of your existing licences to become the entity level licence. You will be provided with a new licence number for the entity level licence.

List all excise licence numbers that you want covered by the entity level licence.

Use licence numbers, not establishment IDs.

General movement permission

A general movement permission allows you to move underbond goods from your own premises to any other premises covered by an excise licence that is authorised to keep goods of the same kind.

You can't use your general movement permission to:

• move or return underbond goods from a third-party premises, for example from a terminal operator's premises
• move underbond goods to a place for export.

Question 5

Indicate if you wish to be considered for a general movement permission with your entity level licence.

If a general movement permission is granted and you want to cancel your existing non-export movement permission(s), provide the movement permission numbers to be cancelled.

If you want to cancel more than 2 movement permissions, attach a separate page with the movement permission numbers and label it Question 5 – General movement permission.

Add, relocate or change a premises

Complete this section of the form to:

• add a new premises to your entity level licence
• relocate a premises that is covered by your entity level licence
• change the bonded area of a premises that is covered by your entity level licence.

If you are adding, relocating or changing more than one premises, attach a copy of Questions 6 to 28 for each premises.

Question 6

Indicate whether you are applying to:

• add a new premises to your entity level licence
• relocate to a new premises
  • a new premises will be added and an existing premises will be removed from your entity level licence
  • provide the establishment ID of the premises you are relocating from and the date you propose to relocate by
• change the bonded area of an existing premises
  • provide the establishment ID.

Question 7

Provide your entity level licence number.

Question 8

Provide the name of the premises that you are adding, relocating to, or updating. This will become the establishment name for the new premises or the premises you are relocating to. It could be the common name used within your business to describe the premises.

It will help identify the specific premises if you are changing the bonded area.

Question 9

Provide the street address of the premises that you are adding, relocating to, or updating.

Question 10

Attach a copy of the site plan of the premises to be added to the licence and label it Attachment A.

The site plan must show all the following details:

• area to be covered by the licence (which must be shaded on the plan), where the excisable goods will be manufactured and stored. This area is known as the establishment
• location of access points including all gates, vehicular and personnel access
• location of security system movement sensors, cameras and reed switches
• location where activities will occur at the site, both inside and outside the area to be covered by the licence – for example office space and amenities
• location of bulk storage tanks, if applicable
• location of the site in relation to surrounding streets, adjoining areas and buildings.

The plan needs to be accurate and drawn to scale.

Question 11

If you are changing the bonded area of an existing premises, describe the changes to the bonded area, for example:

• physical changes to the premises
• an increase or decrease in the bonded area.

You must attach a copy of the new site plan of the premises and label it Attachment A.

The new bonded area should be clearly marked on the site plan and include the attributes listed in Question 10.

Question 12

Provide details of all the people participating in the management or control the premises.

This could include officers or directors of a company or partners in a partnership. Also provide details of anyone who is responsible for daily decision making or maintenance of records relating to any of the following:

• quantity of goods manufactured or stored
• storage of the goods
• sale or disposal of the goods
• receipt and dispatch of the goods.

You should also include details of anyone who has:

• control over access to the premises
• out-of-hours access to the premises
• keys to the premises.

This would include people in positions such as the production manager or site manager.

Include details of their:

• position held
• duties or responsibilities
• previous experience in operating a premises covered by an excise licence
• type of access to or control of the premises (or both).

Before adding this premises to your entity level licence, we need to do some background checks on the people involved in the management or control of the premises.

All individuals nominated must complete a Fit and proper person declaration (NAT 74815) form. Label the forms Attachment B.

If you need to provide details of more than 3 persons, attach a copy of Question 12 for each person and label it Question 12.

The individuals nominated may be subject to a police records check. We will advise if they need to complete the Consent to a national criminal history check – excise (NAT 16358) form after we receive your application.

It is a condition of an excise licence that the licence holder provides us with details of anyone starting in a position of management or control at the premises within 30 days. They will be subject to the same fit and proper person requirements.

Question 13

Provide full details of the premises and external boundaries of the site.

The type of information we need includes the:

• construction materials used for fuel storage
• type of boundary fences
• details of fire alarms and firefighting equipment
• number of buildings on site and their uses.

If the area to be covered by the licence is a section or part of a site, describe how the area will be physically separated from the rest of the site, for example by a wall or strong metal fencing.

Attach photographs of the site and building structures and label them Attachment C.

Question 14

Provide details of existing or proposed security arrangements for the premises.

The security standard we require is generally the same as the normal commercial standard. However, this can depend on the quantity and nature of the goods to be manufactured and stored.

The type of security could include:

• locks or bars on doors and windows of operational control rooms and buildings
• burglar alarms, security lighting, security guard patrols or closed-circuit television (CCTV) cameras that will record any unauthorised access
• 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
• surveillance system
  • you should have procedures to handle and retain information from your surveillance system
• access control procedures, for example, limited distribution of keys and access swipe cards or codes
• security procedures when breaches are detected, for example, whether a back-to-base system is activated.

You must also detail access arrangements for the premises by company personnel, including key or access pass holders and access by the public. Electronic security should be marked on the premises site plan.

Attach photographs of the interior and exterior of the site, including all buildings, access points, security systems, perimeter fencing and major plant and equipment. Label the photographs Attachment D.

Failure to provide comprehensive photographs may delay the assessment of the variation to the licence.

Question 15

Provide details of tanks and other equipment to be used at the premises. The type of equipment could include:

• storage tanks – provide the number of tanks and capacity
• repackaging machines
• temperature measuring equipment
• volume measuring equipment.

Attach photographs of the tanks and equipment in position and label them Attachment E.

Question 16

You must have right of possession and control over the premises.

Indicate if you own the premises.

Provide evidence of ownership with a copy of the certificate of title or rates notice and label it Question 16.

If you do not own the premises, provide the following details:

• name of the owner of the premises
• owner's phone number
• type of agreement you have with the owner of the premises.

Provide details of the lease agreement or other arrangement you have with the owner, such as:

• all parties to the lease or agreement
• terms of the lease or agreement
• duration of the lease or agreement
• signature of the owner, showing their consent to the lease or agreement.

Providing a copy of the signed schedule of the lease or agreement may satisfy the requirements above. Label it Question 16.

Question 17

Indicate the type of goods that will be manufactured or stored (or both) at the premises.

Select all that are applicable.

Question 18

Indicate if the licence holder will be the owner of all the goods manufactured or stored at the premises.

If the licence holder will not be the owner of all the goods, as goods are manufactured or stored on behalf of other parties, provide the owners names with their ABN, if known.

If you will store your own goods and goods on behalf of one or more parties, include your name as one of the owners.

Question 19

Describe the activities that are proposed to be undertaken at the premises in relation to each type of good that will be manufactured or stored (or both) at the premises.

Select all appliable descriptions that best describe your proposed activities at the premises.

Question 20

Indicate whether you intend to make supplies of LPG or LNG for transport or non-transport use.

An automatic remission of excise duty applies to LPG or LNG that is used or supplied for non-transport use only. You must have notice provisions on your tax invoices.

For more information, see Non-transport LPG, LNG or CNG.

Question 21

Indicate whether the premises is already covered by a customs licence authorising the storage of excise-equivalent goods (EEGs) and provide the relevant customs establishment ID. This licence could be a customs excise-equivalent warehouse licence or a customs entity level excise-equivalent warehouse licence.

EEGs include fuel and petroleum-based products imported into Australia and warehoused in a place covered by a licence under section 79 of the Customs Act 1901. EEGs are the imported equivalent of locally manufactured goods that are subject to excise duty. We administer EEGs under delegation.

If the premises is not already covered by a customs licence, indicate whether you intend to:

• store EEGs
• manufacture excisable goods using EEGs.

Question 22

Provide details of the skills and experience you have available to enable you to carry out the proposed activities at the premises.

You or your employees may have the skills and experience, or you may have engaged a consultant or business associate to work alongside you.

Include details of:

• experience in the activities indicated at Question 19
• educational qualifications relevant to the activities indicated at Question 19
• experience in dealing with excise matters, for example, lodging returns or applying for movement permissions
• previous dealings with us about the payment of excise duty
• relevant knowledge of the industry.

Question 23

If you intend to move excisable goods from your premises to another premises underbond, provide details of who you will be distributing to, including their business name and ABN.

You will need to apply for a movement permission before moving any goods underbond. You can apply for a movement permission by completing an application form. For more information, see Permissions to move excisable fuel and petroleum products.

Question 24

Provide details of the goods that will be manufactured or stored at this premise in any 12-month period.

For each type of excisable good, provide the following details:

• description of products
• estimated quantity in litres or kilograms.

Question 25

Provide your proposed commencement date of activities at the premises.

Question 26

Describe any factors that may impact the date you start to use the premises.

Question 27

Indicate whether you want to add the premises to an existing continuing movement permission that you hold.

Provide the movement permission number to add the premises to.

If you want to add the premises to your existing periodic settlement permission (PSP) you need to complete an Excise periodic settlement permission (NAT 75518) form.

Question 28

Describe your record keeping system for the goods manufactured or stored at the premises.

You need to maintain detailed and accurate records to meet your excise obligations and for our audit purposes. These records should document your processes, track and account for your stock and record payments of excise duty.

For more information, see Record keeping for excisable fuel and petroleum.

Remove premises

Complete this section to remove a premises from your entity level licence.

If you are removing more than one premises, attach a copy of Questions 29 to 34 for each premises.

Make sure all excise returns and payments in respect of the premises are up to date before applying to remove the premises.

Question 29

Provide the establishment ID of the premises to be removed from the entity level licence.

Question 30

Provide the name of the premises (establishment) to be removed from the entity level licence.

Question 31

Provide the reasons for the removal of this premises from your entity level licence.

Question 32

Indicate whether there are any underbond excisable goods remaining at this premises.

If there are underbond excisable goods at the premises, provide details of the goods and the action to be taken with them.

Actions could include:

• duty is to be reported and paid
• the goods will be moved under a movement permission
• the goods will be destroyed under an application for an excise remission.

You can provide a copy of your inventory report with details of the actions to be taken.

Question 33

Provide the date when you expect the premises will no longer be used to manufacture or store excisable goods. This date must be in the future as removing a premises can't be backdated.

Surrender of excise entity level licence

Complete this section to surrender your entity level licence if you stop manufacturing or storing excisable goods (or both) or cease your business operations at all of the premises covered by your entity level licence.

This will result in the cancellation of your entity level licence, meaning your premises will no longer be covered by a licence authorising manufacture or storage of underbond goods.

Complete the Remove premises Questions 29 to 33 for each premises covered by your entity level licence.

Question 34

Provide the licence number of the excise entity level licence to be surrendered.

Question 35

Provide the date you wish to surrender the entity level licence by. This date must be in the future as licence cancellation can't be backdated.

Question 36

Provide the reason you are surrendering the entity level licence.

Question 37

Provide details of any timeframes that may impact the surrender of the entity level licence. For example, you need to vacate some or all premises by a certain date.

Attachment checklist

Make sure that you have included and labelled the following documents with your application for a new or variation to a premises:

• Attachment A – Site plan of the premises
• Attachment B – Fit and proper person declaration (NAT 74815) forms
• Attachment C – Photographs of the site and building structures
• Attachment D – Photographs of security measures
• Attachment E – Photographs of tanks and equipment in position.

For separate pages attached with additional information, include the question number the information relates to.

Declaration

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

If you lodge this application electronically, 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 mandatory sections and have included all relevant attachments.

Keep a copy of your completed application for your records. Lodge the original including the attachments through one of the following:

• secure mail in Online services for business
• practice mail in Online services for agents
• mail to

AUSTRALIAN TAXATION OFFICE
PO BOX 3514
ALBURY  NSW  2640.

Lodging through Online services for business

Lodging through Online services for business is more secure and will be processed faster than lodging by mail.

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

1. Fill in the application form.
2. Save the completed application as a PDF to your computer.
3. Log in to 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 and any attachments.
10. Provide your contact details and complete the declaration.
11. Select Send.

You'll 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 by selecting our dealings from the Communications menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Select View more topics from the Topic list.
4. Select Excise from the Other topics list.
5. Select Petroleum enquiry from the Subject list.
6. Select I am enquiring on behalf of client from Enquiry type.
7. Search for and select your client.
8. Attach the application form and any attachments.
9. Provide your contact details and complete the declaration.
10. Select Send.

You will receive a receipt number once the message has successfully been sent.

Service standards

You can expect a decision 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 we need isn't provided after a reasonable period, we'll ask you to reapply when you can provide it.

Contact us

If you need more information, visit Excise on fuel and petroleum products or contact us.