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Excise Tariff Act 1921
No. 26, 1921
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Department of the Treasury
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C2026C00322 C58
01 July 2026
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1 Short title
1A General administration of Act
2 Certain Acts to be read as one with this Act
3 Definitions
3A Ministerial guidelines relating to fields
4 Time of imposition of Duties of Excise
5 Duties of Excise
5B Petroleum
6A Indexation of CPI indexed rates
6AAA Rounding of fuel duty rates
6AA Indexing of tobacco duty rate under subitem 5.1 of the Schedule
6AAB Tobacco duty rate under subitem 5.5 of the Schedule
6AAC Duty payable on blended tobacco goods
6AB Applicable petroleum prices
6AC Application of section 6B, 6C, 6CA or 6D to different oil producing regions
6B Duties of excise on old oil
6C Duties of excise on new oil
6CA Duties of excise on condensate
6D Duties of excise on intermediate oil
6E Delayed-entry oil rate
6FAA Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
6G Duty payable on certain fuel blended goods
6H Rate of duty payable on denatured ethanol
6J Rate of duty payable on biodiesel
6K Temporary reduction—CPI indexed fuel rates
6L Temporary freeze in indexation for draught beer
7 Regulations
The Schedule
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
