GST, excise, LCT, WET and PRRT
Learn about GST, excise (on alcohol, tobacco and fuel products) and taxes on luxury cars, wine and petroleum resources.
Explains how goods and services tax (GST) works and what you need to do to meet your GST obligations.
Customs duty obligations for importers and warehousers of alcohol, tobacco, fuel or petroleum products.
Your excise obligations for alcohol (excluding wine).
Your excise obligations for fuel and petroleum products that are manufactured or stored in Australia.
Check which entities hold excise licences or customs excise-equivalent warehouse licences.
Your excise obligations for tobacco that is produced, moved, stored or manufactured in Australia.
Explains luxury car tax including payments, importation, adjustments, credits, refunds, and record keeping.
Explains WET including credits, rebates and how to report and pay WET.
Explains concepts, risks and recordkeeping rules for the tax on profits from selling petroleum commodities.
QC81468