Contact RevenueWA 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’s Tobacco Control Branch.
RevenueWA conducts regular audits of licensed and unlicensed tobacco sellers to ensure compliance with the legislation.
