Business Franchise (Tobacco) Licence (Indian Ocean Territories)
This licence is required where a person wholesales or retails tobacco products in the Indian Ocean Territories [Christmas Island and Cocos (Keeling) Islands] and those tobacco products have not been purchased from a licensed wholesaler in the Indian Ocean Territories.
There is no provision for exemption from this licence.
- Cost and Fees - $20 for Licence and 100% of retail sales.
- Required Forms - Prospective applicants are asked to contact the Self Assessments Branch on (08) 9262 1300.
Links to other sites
For Western Australian tobacco licensing and information for sellers of tobacco products in WA please visit the general website: www.tobaccocontrol.health.wa.gov.au/home. Registration is through the Western Australian Department of Health not through the Office of State Revenue.
Federal Excise Registration
You must be registered with the Australian Tax Office before you can be licensed to:
- produce, store, deal in or manufacture excisable goods
- move excisable goods underbond (that is, excisable goods on which duty has not been paid), and
- lodge returns and claims.
To register, and find out more please visit: www.ato.gov.au/excise.