Streamlining excise administration: Aligning reporting for smaller business and allowing small-scale takeaway beer sales

This consultation process has now been completed.
Consultation Type
Exposure Draft

Key Documents

In the March 2022-23 Budget, the former government announced a package of measures to streamline the administration of fuel and alcohol excise.

The government is now consulting on proposed legislation to deliver 2 components of this package:

Small-scale repackaging of beer into smaller containers

To provide a targeted exemption from excise licensing requirements to venues repackaging duty-paid beer from kegs (and other large containers of specific kinds) into other sealed, non-pressured containers - of up to 2 litres, that are intended for short-term storage.

This exemption will apply only to small-scale operations, with a maximum of 10,000 litres per premises per year that can be repackaged.

Aligning excise and customs reporting with other indirect taxes

To permit fuel and alcohol businesses with an annual aggregated turnover of less than $50 million to apply to lodge returns, and pay excise and excise-equivalent customs duty, on a quarterly basis rather than weekly or monthly.

This will help to ensure that the reporting schedule for businesses lodging returns for excise and excise-equivalent goods is aligned with other indirect taxes.

Please note: this proposed legislation also seeks to amend legislation within the Department of Home Affairs portfolio. Treasury will share submissions as appropriate. Separate submissions do not need to be made to that department.



No submissions are currently available.