Excise guidelines for duty free shops
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About this guide
This guide is intended to be a reference tool for duty free shops to assist operators to meet their Excise obligations. It contains information about the excise system and how it applies to duty free shops.
The guide will provide you with a broad outline of excise law and your compliance obligations - it does not cover every aspect of how excise law applies to every situation.
Throughout this guide you will find important notes (look for the
You will also find 'more information' boxes (look for the
The 'danger' notes (look for the
If this guide does not fully cover your circumstances, please seek help from us or a professional adviser.
You can contact us by phone, fax or post - Excise
Phone our enquiry line on 1300 137 290 between 8.00am and 6.00pm, Monday to Friday.
Fax
Fax us at 1300 130 916.
Post
Write to us at
Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
TERMS WE USE
When we say you , we mean you as a duty free shop operator who is either registered or wishes to register for excise.
Some technical terms used in this guide may be new to you - some are defined in the legislation, others are not. They are shown in bold when first used and are explained at the end of that chapter.
The terms CEO, Collector, and Commissioner are all used in the legislation in reference to various officers. In most instances in this guide we have not used these specific terms and simply refer to 'us' or 'we'.
OUR COMMITMENT
The information in this publication is current at July 2015.
This publication is an expression of the Commissioner's opinion on the operation of the Excise Act 1901 and Excise Tariff Act 1921 as they relate to duty free shops (excise legislation). This publication is not a 'public ruling' for the purposes of Division 358 of Schedule 1 to the Taxation Administration Act 1953 .
Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at www.ato.gov.au
Copyright noticeAustralian Taxation Office for the Commonwealth of Australia You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). |
Date: | Version: | |
1 July 2006 | Original document | |
You are here | 1 July 2015 | Updated document |
7 January 2022 | Updated document | |
1 July 2024 | Current document |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).