index - Excise
Excise duty is a tax levied on certain types of goods made in Australia, including alcohol, tobacco, and petroleum/alternative fuels.
You need an excise licence before you make or store excisable goods, or deal in tobacco seed, plant, or leaf. You also need to be registered with the ATO to produce, store, deal in, or manufacture excisable commodities (as well as move these under bond and lodge returns or claims). To register as an excise client, you need to complete the Application for excise registration form.
MORE: See the Excise section of the ATO website for more information.
