Key Documents
The Government is continuing to work towards improving the efficiency and effectiveness of the excise equivalent goods administrative framework. Following the successful completion of a previous Better Regulation Ministerial Partnership (Partnership) which enacted the transfer of the majority of functions required to administer excise equivalent goods (EEGs) to the Australian Taxation Office, the Government is undertaking a new Partnership to examine options to further streamline the legal and administrative framework for EEGs and reduce costs to business.
This paper outlines the current administrative and legislative arrangements governing excisable goods and EEGs, and provides a summary of differences in the treatment of these goods. The paper seeks views from industry and community stakeholders on further opportunities to improve the efficiency and effectiveness of the EEGs regime and likely impacts of any proposed reforms. Information that stakeholders provide will be used to assist in the development of options for Government consideration.