Excise

Excise duty is a tax levied on alcohol, tobacco, and petroleum products manufactured in Australia. The ATO requires individual manufacturers and dealers in excisable goods to calculate their own excise duty.

View the current excise duty rates on the ATO website.

You need to be registered with the Tax Office to be licensed to produce, store, deal in, or manufacture excisable commodities (eg alcohol, tobacco, and petroleum), or move excisable goods under bond and/or lodge returns and claims.

To register as an excise client, you need to complete the appropriate application form for one or more of these commodities:

• Alcohol
• Petroleum and other fuels
• Tobacco and duty free products

For additional information, visit the ATO website.