The following “Streamlining the administration of excise and excise-equivalent customs goods” changes are now law. A message from the ATO.

Aligning excise and customs reporting with other indirect taxes.

From 1 July 2023, eligible businesses can apply to lodge their excise and customs returns on a quarterly basis to simplify reporting and payment requirements.

Eligible businesses include those that manufacture or store alcohol, or deliver excisable alcohol or excise-equivalent goods into the Australian domestic market, and have an aggregated annual turnover of less than $50 million.

A number of conditions must be met to be granted permission to change your lodgment cycle to quarterly. You need to have all your lodgments and payments up to date before you apply. We will assess applications on a case-by-case basis.

For more information, visit Application for a periodic settlement permission.

System updates and processing delays

From September 2023, there will be new functions in our online services when you lodge your excise returns and amendments. To enable the new functions in our online services, processing of excise lodgments will be delayed between August and September. During this time, continue to lodge and pay by the due date, however your lodgments won’t be processed until the system changes are complete.

If you’re not already using online services, register now here.