Excise guidelines for the tobacco industry
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ABOUT THIS GUIDE
This guide is intended to be a reference tool for the tobacco industry to assist its members to meet their excise obligations. It contains information about the excise system and how it applies to tobacco and tobacco products that are produced or manufactured in Australia.
The guide will provide you with a broad outline of excise law, our administration of the law and your compliance obligations - it does not cover every aspect of how excise law applies to every situation.
Throughout this guide you will find important notes (look for the
symbol) that will help you with key information you should note.
You will also find 'more information' boxes (look for the
symbol) that will show any further steps you may need to take or supplementary information you may need to refer to.
The 'danger' notes (look for the
symbol) give prominence to information that is critical to compliance. They suggest the highest level of urgency or facts you must comply with.
If this guide does not fully cover your circumstances, please seek help from us or a professional adviser.
You can contact us as follows:
- phone 1300 137 290
- fax 1300 130 916 ,
- email us at ATO-EXC-Tobacco@ato.gov.au , or
- write to us at
Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.
TERMS WE USE
When we say you , we mean you as a member of the tobacco industry who is either registered or wishes to register for excise.
Some technical terms used in this guide may be new to you - some are defined in the legislation, others are not. They are shown in bold when first used and are explained at the end of that chapter.
The terms CEO, Collector, and Commissioner are all used in the legislation in reference to various officers. In most instances in this guide we have not used these specific terms and simply refer to 'us' or 'we'.
OUR COMMITMENT TO YOU
The information in this publication is current at April 2015.
This publication is an expression of the Commissioner's opinion on the operation of tobacco excise legislation and its administration. This publication is not legally or administratively binding on the Commissioner and is not a 'public ruling' for the purposes of Division 358 of Schedule 1 to the Taxation Administration Act 1953 .
If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser. Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at www.ato.gov.au