Tax Facts - Excise

Excise duty is a tax levied on alcohol, tobacco and petroleum products manufactured in Australia. The ATO requires that individual manufacturers and dealers in excisable goods calculate their own excise duty.

View the current excise duty rates at the ATO page.

In order to be licensed to produce, store, deal in or manufacture excisable commodities (alcohol, tobacco and petroleum), or move excisable goods under bond and/or lodge returns and claims, you need to be registered with the Tax Office.

To register as an excise client, the Application form needs to be completed:

• Alcohol
• Tobacco
• Petroleum

For further information please see the ATO website.

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