RevenueWA will be closed from COB Tuesday 24 December and will reopen on Thursday 2 January.
See our December eNewsletter for information about how the closedown period may affect you.
to apply for a licence if:
- you wholesale or retail tobacco products in the Indian Ocean Territories (Christmas Island and Cocos (Keeling) Islands) (IOT) and
- the tobacco products have not been purchased from a wholesaler in the IOT who has paid the licence fee. This includes if the tobacco products were purchased from a mainland supplier.
The monthly licence application fee is $20 + 100% of the value of tobacco sold.
If you sell tobacco products in the IOT that you have purchased from another country, contact the Department of Health鈥檚 .
RevenueWA conducts regular audits of licensed and unlicensed tobacco sellers to ensure compliance with the legislation.