Excise guidelines for the alcohol industry

We will provide you with a clear explanation of any decision we make about your excise affairs. If you need more information about our decisions, contact us using the details we provide when we advise you of our decision.

If you're not satisfied with a decision we've made, you can ask for it to be reviewed by:

informal review ^[201]
objection, ^[202] or
external review. ^[203]

If there are several review options, we will explain how these differ. For example, some reviews look at questions of law and others involve checking that we followed the correct process in reaching our decision. Which review option is best will depend on your situation.

8.3 POLICY AND PRACTICE

8.3.1 WHAT ARE INFORMAL REVIEWS?

Under the Taxpayers' Charter, you can seek an informal (internal) review where you believe that we have made a mistake, not complied with the law, or interpreted or applied the law incorrectly.

Your dissatisfaction with our decision may be treated as an informal review, both prior to or after receiving notification of the decision in writing.

An informal review does not waive or defer your rights to object to the decision.

However, if you choose to pursue an informal review, awaiting the outcome of the informal review may prejudice your right to object to the decision and, ultimately, your right for external review. For example, the time allowed to lodge an objection may have expired by the time an informal review is finalised.

This is particularly crucial if the original decision attracts only a 60-day objection period.

8.3.2 CAN I OBJECT AGAINST ANY DECISION?

No, you can only lodge an objection against those decisions contained in sections 39Q and 162C of the Excise Act . These include decisions:

made under the licensing provisions of the Excise Act ^[204] such as:
- refusal to grant a licence
- imposing and varying conditions on a licence, or
- suspension, cancellation or refusal to renew a licence
to demand an amount in relation to goods not satisfactorily accounted for ^[205]
to refuse, impose conditions on, or to cancel a PSP ^[206]
relating to a drawback, refund or remission of duty ^[207]
to refuse to give an approval to use spirit for a specified industrial, manufacturing, scientific, medical, veterinary or educational purpose (concessional spirit approval), ^[208] or
to specify conditions in a concessional spirit approval. ^[209]
From 1 July 2010, if you obtain an excise private ruling which is unfavourable, you also have the right to object to the excise private ruling. However, an objection cannot be lodged in the case where the Commissioner has made a decision about the excise duty or other amount payable in relation to those goods that the ruling relates to and the decision is reviewable.

However, if you informally ask us to review a decision we will try to resolve any problems as quickly as possible. If we have made a mistake, we aim to correct our mistake at the least cost to you and the ATO.

8.3.3 WHEN CAN I SEEK AN EXTERNAL REVIEW?

For decisions in relation to an objection, or where there is no right of objection, you may be able to apply to the Federal Court or Federal Magistrates Court under the Administrative Decisions (Judicial Review) Act 1977 (ADJR Act).

8.4 PROCEDURES

8.4.1 HOW DO I REQUEST AN INFORMAL REVIEW?

To request an informal review, use the contact details we provide to contact the person or area of the ATO handling your case. The review will be conducted by a tax officer who was not involved in making the original decision.

We will advise you of the outcome of our review within 28 days of receiving all the information we need. If we cannot finalise the review within 28 days or we need more information from you, we will contact you within 14 days to obtain the information we need or negotiate an extended reply date.

8.4.2 FACILITATION PROCESS

Facilitation is a process where an impartial ATO facilitator meets with you (and/or your representative) and the ATO case officer/s to identify the issues in dispute, develop options, consider alternatives and attempt to reach a resolution. The ATO facilitator will be an officer that has not been involved in the dispute and who is independent and impartial.

A facilitator will not establish facts, take sides, give advice, make a decision or decide who is ' right or wrong ' . The facilitator guides the parties through the process and ensures open lines of communication.

You can make a request for facilitation (including via your representative) by emailing facilitation@ato.gov.au. Alternatively the ATO may offer you facilitation to help resolve a dispute.

8.4.3 HOW DO I LODGE AN OBJECTION?

You can lodge an objection by completing an objection form or writing your own objection document. Your objection must:

be in writing
lodged within 60 days after you receive the notice of the decision, and
set out a full and detailed account of the grounds for the objection. ^[210]

You can also lodge your objection via:

the Online Services for Business
fax at 1300 130 916
email at alcohol@ato.gov.au , or
write to us at

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

If you do not lodge your objection within 60 days we will not consider your objection, unless you provide the reasons for late lodgment. We will consider these reasons before continuing with the objection process.

If we refuse additional time to lodge an objection, you may have this decision reviewed by the Administrative Appeals Tribunal (AAT).

We will make a decision about your objection within 56 days of receiving all the necessary information. If we need more information or we cannot make a decision within 56 days, we will contact you within 14 days to obtain the information we need or to negotiate an extended reply date.

If you are dissatisfied with the objection decision, there are further review rights available to you. You can:

apply to the AAT for a review of the decision, or
appeal against the decision to the Federal Court.

To obtain a copy of our objection forms and for more information about how to lodge an objection, refer to How to lodge an objection on our website at www.ato.gov.au

For more information about what to do if you believe your legal rights or the standards outlined in the Taxpayers' Charter have not been met, contact us via:

the Online Services for Business
phone 1300 137 290
fax at 1300 130 916
email at alcohol@ato.gov.au , or
write to us at

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

8.4.4 HOW DO I REQUEST AN EXTERNAL REVIEW?

We suggest you obtain legal advice if you are considering using external review options provided by the AAT or Federal Court.

8.4.5 WHAT DO I DO IF I NEED MORE INFORMATION?

If you need more information on reviews and objections contact us via :

the Online Services for Business
phone 1300 137 290
fax at 1300 130 916
email at alcohol@ato.gov.au , or
write to us at

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

We will ordinarily respond to electronic requests within 15 business days. We will ordinarily finalise private rulings within 28 days of receiving all necessary information. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.

8.5 LEGISLATION (quick reference guide)

In this chapter we have referred to the following legislation:

8.5.1 Excise Act 1901

Section 39Q - Review of decisions

Section 162C - Review of decisions

8.5.2 Taxation Administration Act 1953

Section 14ZU - How taxation objections are to be made

Part IVC - Taxation objections, reviews and appeals

Excise guidelines for the alcohol industry

	Date:	Version:
	1 July 2013	Original document
	1 July 2015	Updated document
	7 September 2017	Updated document
	21 February 2018	Updated document
	5 August 2019	Updated document
	4 June 2021	Updated document
	9 July 2021	Updated document
You are here	23 December 2021	Updated document
	25 February 2022	Updated document
	1 July 2024	Current document

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