We are continuing to implement a range of strategies to improve identification, prevention, and correction of non-compliance, with a focus on illicit alcohol activity.
We have significantly increased compliance activity, resulting in statutory demands being issued for unpaid duty, including to individuals. This is reflected in the Updates and revisions to previous estimates below.
Other examples of our activities include the following:
- web guidance on the types of activities involving excisable alcohol that attract our attention, including the consequences of non-compliance and where to go to for help
- Taxpayer Alert TA 2021/1 Retail sale of illicit alcohol which specifically focuses on arrangements where alcohol retailers are knowingly or recklessly purchasing illicit alcohol for the purposes of resale. This includes the consequences for entities engaging in these arrangements
- proactively engaging with key stakeholders in the alcohol industry at all points of the alcohol supply chain about their obligations relating to the purchase and sale of excisable alcohol on which duty has not been properly paid
- monitoring and analysing information we receive regarding entities that may not be compliant with their obligations, particularly where non-compliance is deliberate, and taking compliance action where required
- working closely with other government agencies, including the Australian Border Force, to enable a cross agency approach to address the illegal manufacture, importation, and sale of alcohol in Australia
- escalating serious breaches of the excise laws for criminal prosecution.