What these guidelines cover
The federal government has registered the Excise (Concessional Spirit Approvals) Guidelines 2026, which took effect on 19 August 2026. The guidelines are made under the Excise Act 1901 and are administered by the Department of the Treasury.
The guidelines cover how concessional spirit approvals are considered, including the purpose of the approval and the revenue and non-compliance risks involved.
Replacement of previous guidelines
The 2026 guidelines replace the Excise Concessional Spirit Approvals Guidelines 2016 (No. 2). The earlier guidelines are repealed by Schedule 1 of the new instrument.
Key actions
- Businesses that hold or apply for concessional spirit approvals under the Excise Act 1901 can review the full text of the 2026 guidelines at https://www.legislation.gov.au/F2026L01076 to check whether any changes affect approval conditions or the application process.
- Where the old 2016 (No. 2) guidelines formed the basis of internal procedures or documents, those documents can be updated to reference the 2026 guidelines.
- Questions about how the new guidelines apply to a specific approval can be directed to the Department of the Treasury or the ATO, which administers excise.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.