Excise duty is a tax on certain types of goods produced or manufactured in Australia.
Excisable goods include:
- alcohol - excluding wine
- tobacco
- petroleum
- alternative fuels.
Excise duty is generally paid by the manufacturer or distributor of the goods rather than the retailer.
The excise system, including the collection of excise duty, is administered by the Australain Taxation Office (ATO).
Excise licences
You need an excise licence to manufacture or store excisable goods. You also need a licence to deal in tobacco seed, plant or leaf. You must have an excise licence before commencing these activities.
A full list of excise licences can be found on the ATO's website.
More information
Other websites
Excise essentials - Australian Taxation Office