Liquor Returns lodgement guide

Guidance for licensees completing annual liquor returns.

The purpose of this lodgment guide is to provide guidance for licensees completing annual liquor returns.

In accordance with section 146 (1) and (2) of the Liquor Control Act 1988 (the Act), the Director of Liquor Licensing requires that an annual liquor sales return be completed by certain licensees and submitted to the department on or before 31 July.

Content and lodgement

Only record WA liquor merchants

The liquor return only requires you to submit the total sales (litres and $) for the financial year for each WA liquor merchant (holders of their own liquor licences) to which sales have been made.

The liquor return will be lodged electronically via the department’s portal.

Please sign in to the online account held in the name of the licensee or create a new account if the licensee doesn’t already have one. Note: this account is not the one you used to renew your approved managers card. The licensee should have its own account.

If you have created a new account please record your username and password for subsequent log in.

On the online portal data can be uploaded manually (nil returns or just a few entries) or via a spreadsheet saved in the CSV (comma separated value) format.

Assistance

For assistance with log in details (forgotten username or password) please contact the department on 61 8 6551 999.

For assistance with your electronic return content please contact the department on 61 8 6551 4980.

Definitions

Low alcohol liquor
As defined under the Act, the concentration of ethanol shall not exceed 3.5%
Liquor merchant
Means a person who is licensed under the Liquor Control Act 1988 to sell liquor
Amount paidor payable
When calculating the cost of the liquor you must include the following:
  1. actual cost of the liquor
  2. cost of packaging (including bottling, corks,stoppers and labelling) handling and advertising the liquor, containers and packaging (including any hire charges)
  3. cost of putting the liquor into a state in which it is delivered to or purchased by that person
  4. freight and delivery charges payable to the supplier,except where paid or payable by the supplier to a common carrier or in so far as the Director otherwise determines those charges to be reasonable
  5. all excise duties or tax paid or payable under law of the Commonwealth in respect of the liquor
  6. any charge in respect of finance or for late payment


Declaration

The final box on the electronic return collects the details of the person submitting the return and states the signatory name will be the licensee (if an individual) or the person lodging the return under delegation or authority of the licensee. The final box asks for the position/occupation of that person. The system will only accept alpha/numericentries.

Offence

It is an offence to fail to lodge this return by 31 July (penalty $10,000) or to include in the return information that is false or misleading (penalty $10,000).

Opening an account

First you must create an account. This account will be used to submit your return this year and in subsequent years.

It can be used during the course of the reporting period to enter sales. You could go into the account each month and enter the sales for that month.

If you already have an account with the department sign in with your existing username and password.

1.  Creating an account

First you must create an account. This account will be used to submit your application and change your address details.

  • Visit the online portal.
  • Select Create Account.
  • Add all required fields and click Register.
    • The username must not contain spaces or symbols such as @, !, &.
    • The password must be at least 8 characters long and contain at least 1 number.
  • An email will be sent to this email to complete the lodgement.
    • Go to your email account and locate the registration email and click on the registration link to redirect back and complete your account creation.
    • If using Microsoft Outlook please note that the last symbol is left off the registration link, please be sure to copy and paste the entire link into your internet browser.
  • Enter your username and password.
  • Click Register to complete your account registration.

Once your details have been entered and registered, you will not be required to register your details again. You can amend your details at anytime by logging into your account.

If you experience any issues with the account creation process please contact our department on 61 8 6551 4999.

Completing an annual liquor return

  1. Click New Lodgement.
  2. Select Liquor and Annual Liquor Return then click Submit.
  3. Complete all mandatory boxes and the details entered will be lodged after submitting. If you need to leave this page before completion, save and take note of the reference number that will be displayed.

Liquor return templates

Disclaimer

This information is designed to provide authoritative information regarding the subject matter covered, and with the understanding that the Director is not passing legal opinion or interpretation or other professional advice. The information is provided on the understanding that all persons undertake responsibility for assessing the relevance and accuracy of its contents.

Page reviewed 30 July 2019