Excise guidelines for the tobacco industry
This document has changed over time. View its history.
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 , 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.
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'.
© 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).