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Excise Equipment Calibration

WHAT WILL CI SCIENTIFIC DO?

Routine calibration and maintenance on testing equipment is essential to ensure traceable accurate results. CI Scientific will ensure all the equipment used in the payment of excise, such as Hydrometers are calibrated to the correct Australian and International standards.

NATA and Reg 13 certificates recognised by the tax office will be issued once the equipment has been checked and certified. CI Scientific will ensure that your excise payment measuring equipment will be reading accurately, consistently and efficiently to ensure that you are paying at, but not over the current excise rate.

CI Scientific can help customers in supplying and selecting the correct equipment for the excise testing that best meet your individual needs, through our expert knowledge.

WHAT IS EXCISE?

Excise in Australia is a commodity-based tax on the following items:

          • Alcohol
          • Tobacco
          • Fuel and Petroleum products.

If you produce, store or manufacture these goods in Australia you need to have an excise licence and may need to pay excise duty. They’re called ‘excisable goods’. If you import these goods, instead of paying excise duty you generally pay an equivalent customs duty. Imports are called ‘excise equivalent goods’.

HOW DOES IT WORK?

The following alcohol products (except wine) are excisable goods if they’re produced or manufactured in Australia:

          • Beer
          • Spirits and other excisable beverages

If you manufacture excisable alcohol products you need a licence from the ATO or if you deliver excisable alcohol products into the Australian domestic market (for home consumption) you must lodge an excise return and pay excise duty.

Some ‘concessional spirits’ are excise free when used for certain purposes, such as fortifying Australian wine, or industrial or medical applications. They are typically very high strength spirits (around 96% alcohol by volume). Although excise free, concessional spirits are still subject to excise approvals.

Excisable goods are ‘underbond’ if excise duty has not yet been paid. If you:

          • store underbond goods you need a licence from the ATO
          • move or export underbond goods you need permission from the ATO.

Wine is subject to wine equalisation tax, not excise duty.

To find our more up to date details please select on of the links below from the (ATO website)