The revised guidelines align with recent legislative reforms introduced to simplify and modernise the overall excise administration process.

The Australian Taxation Office (ATO) has updated its excise tax guidelines for the duty-free shops. These revisions align with recent legislative reforms introduced to simplify and modernise the overall excise administration process.

Excise guidelines for duty-free shops

This guide is intended to be a reference tool for duty-free shops to assist operators in meeting their excise obligations. It contains information about the excise system and how it applies to duty-free shops. The guide will provide a broad outline of excise law and compliance obligations.