Get the application form
Download Apply for a quarterly periodic settlement permission (PDF, 307KB)This link will download a file.
When to use this application
Use this application to apply for a quarterly periodic settlement permission.
From 1 July 2023, eligible businesses can apply to lodge their excise and customs returns on a quarterly basis to simplify reporting and payment requirements.
Eligible businesses include those that manufacture or store alcohol or fuel, or deliver excisable alcohol or fuel into the Australian domestic market, and have an aggregated annual turnover of less than $50 million.
A number of conditions must be met to be granted permission to change your lodgment cycle to quarterly. Ensure all your lodgments and payments are up to date when you apply. We will assess applications on a case-by-case basis.
If we grant permission
If you are granted a quarterly permission, we will advise you of any conditions that may apply to the permission and the quarter from which the permission commences.
Under a quarterly arrangement, you must lodge an excise return and pay excise duty on or before the 28th day after the end of the relevant quarter.
For the quarter ending on 31 December, the excise return must be given and excise duty paid on or before the 28 February after the end of that quarter.
Your excise return must include details of all excisable goods you delivered into the Australian domestic market during the quarter.
All existing rules under the law relating to permissions to deliver certain goods into the Australian domestic market without entry will continue to apply.
Submit your application
Make sure you have completed all the relevant sections.
Keep a copy of your completed application for your records and lodge the original including any attachments through:
- 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
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.
- Fill in the application form.
- Save the completed form as a PDF to your computer.
- Log into Online services for business.
- Select Communication, then Secure Mail.
- Create a New message.
- Select View more topics from the Topic list.
- Select Excise from the Other topics list.
- Select Permission – movement or periodic settlement from the Subject list.
- Attach the application form and any attachments.
- Provide your contact details and complete the declaration.
- 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 Communication menu.
Lodge through Online services for agents
Follow these steps to lodge through practice mail in Online services for agents:
- Select Communication, then Practice mail.
- Create a New message.
- Select View more topics from the Topic list.
- Select Excise from the Other topics list.
- Select the relevant product type enquiry from the Subject list.
- Select I am enquiring on behalf of client from the Enquiry type.
- Search for and select your client.
- Attach the application form and any attachments.
- Provide your contact details and complete the declaration.
- Select send.
You will receive a receipt number once the message has successfully been sent.
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 is not provided after a reasonable period, we'll ask you to reapply when you can provide the information we need.
Definitions
Excisable goods are the following goods which have been manufactured or produced in Australia:
- alcohol and alcohol products
- fuel and petroleum based products
- tobacco goods.
By alcohol and alcohol products we mean goods such as:
- beer
- spirits
- premixed drinks known as ready to drink (RTD) beverages
- brewed beverages that are not beer
- high strength spirit for non–beverage use, including denatured spirit.
This does not include wine and other alcoholic beverages subject to wine equalisation tax.
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).
Home consumption is when goods are delivered into the Australian domestic market, including those goods consumed within a licensed site.
Contact us
If you need more information, Contact us
These instructions will help you complete your Application for a quarterly periodic settlement permission.