The purpose of this lodgement 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
The liquor return requires you to submit the total sales (litres and $) for the financial year for each sale that you have made to a WA liquor merchant (holders of their own liquor licences).
The liquor return is required to 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 used to renew an approved managers card, unless the liquor licence is held as an individual.
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 or via a spreadsheet saved in the CSV (comma separated value) format. Manual entered returns are only recommended when entering returns consisting of a few lines of date. Returns over 20 lines of data should be completed via uploading a CSV file.
Low volume liquor (low alcohol content) - As defined under the Act, the concentration of ethanol shall not exceed 3.5%
High volume liquor - All liquor not classed as low volume
Liquor merchant - Means a person who holds a permanent liquor licence under the Act to sell liquor
Volume - Litres (must be reported as a whole number)
Value - Is the total amount you received for the sale of that liquor - format as a number not as currency.
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).