Excise duty is a tax on certain goods produced or manufactured in Australia. These goods are called excisable goods, and include alcohol, petroleum, tobacco and coal.
You have to be registered with the Australian Taxation Office (ATO) before you can:
produce, store, deal in or manufacture excisable goods
move excisable goods underbond (that is, excisable goods on which duty has not been paid)
lodge returns and claims.
Once you have registered for excise purposes, you'll be registered for all excise activities.
If you plan to undertake an excise activity, you need to apply for a licence.