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
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.
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.
- 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:
- actual cost of the liquor
- cost of packaging (including bottling, corks,stoppers and labelling) handling and advertising the liquor, containers and packaging (including any hire charges)
- cost of putting the liquor into a state in which it is delivered to or purchased by that person
- 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
- all excise duties or tax paid or payable under law of the Commonwealth in respect of the liquor
- any charge in respect of finance or for late payment
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.
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).