Excise on spirits is charged per litre of pure alcohol (LAL). But the rate itself isn't fixed — it moves twice a year.
Indexation in February and August
The rate is indexed in line with the Consumer Price Index (CPI) each February and August. Over time this means a steadily rising duty rate.
Why it matters for you
- Never hard-code a rate. A figure from last year understates your liability.
- Apply the rate current at the time spirit is entered for home consumption.
- Budget for rises. Factor indexation into your pricing and forecasts.
How to keep up
Check the current rate on the ATO website, or use software that updates it for you. CaskPilot applies the current rate automatically on every bottling run, so your excise calculations are always right.
For the full picture of how rates, LAL and remission fit together, see our ATO excise compliance guide.
This article is general information, not tax or legal advice. Confirm your obligations with the ATO or a qualified adviser.
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