Deferred excise duty settlement for small businesses

Excise Concession provides small businesses with the opportunity to defer settlement of (lodge and pay) their excise duty and excise equivalent customs duty from weekly to monthly.

Overview

Excise Concession provides small businesses with the opportunity to apply for deferring settlement (lodge and pay) of their excise duty and excise equivalent customs duty from weekly to monthly.

If approved, you can then lodge your excise return and pay your duty liability on or before the 21st day of the following month.

Check if you can apply

To be eligible, you must be a small business as recognised by the ATO.

To find out more, visit Small Business Entity Concessions – Eligibility.