Excise guidelines for the alcohol industry

  • This document has changed over time. View its history.

ABOUT THIS GUIDE

This guide is intended to be a reference tool for the alcohol industry to assist its members to meet their excise obligations. It contains information about the excise system and how it applies to alcohol and alcohol products that are manufactured or produced (hereafter the reference to 'manufacture' or 'manufactured' is a reference to 'manufactured or produced', 'manufacture or produce' or 'manufacture or production' having regard to the relevant context unless otherwise specified) in Australia.

The guide will provide you with a broad outline of excise 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 exclamation symbol) that will help you with key information you should note.

You will also find 'more information' boxes (look for the right direction 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 danger 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.

  • Australian Taxation Office
  • PO Box 3514
  • ALBURY NSW 2640

We will ordinarily respond to electronic requests within 15 business days and finalise private rulings within 28 days of receiving all necessary information. 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 alcohol 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

The information in this publication is current at June 2021.

This publication is an expression of the Commissioner's opinion on the operation of the Excise Act 1901 and Excise Tariff Act 1921 as they relate to alcohol. 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 .

Since we regularly revise our publications to take into account 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

Excise guidelines for the alcohol industry
  Date: Version:
  1 July 2013 Original document
  1 July 2015 Updated document
  7 September 2017 Updated document
  21 February 2018 Updated document
  5 August 2019 Updated document
  4 June 2021 Updated document
  9 July 2021 Updated document
  23 December 2021 Updated document
You are here 25 February 2022 Current document

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).