Excise Tariff Act 1921

NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY

NOTICE No. 1 (2020)

I, Tony Poulakis, delegate of the Commissioner of Taxation, in accordance with subsection 6A(9) of the Excise Tariff Act 1921 (the Tariff Act), give notice that, on and from 3 February 2020, the substituted rate of excise duty for goods classified to each item of the Schedule to the Tariff Act set out in Column 1 of the following table is the rate set out in Column 2 opposite each item.

In this notice, “item” means item and subitem.

THE TABLE

Column 1

Column 2

 

 

Excise tariff item

Substituted rate of duty

 

 

1.1

$ 44.05 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.2

$ 8.81 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.5

$ 51.31 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.6

$ 27.59 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.10

$ 51.31 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.11

$ 36.14 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.15

$ 3.10 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

1.16

$ 3.57 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

$ 86.90 per litre of alcohol

3.1

$ 81.16 per litre of alcohol

3.2

$ 86.90 per litre of alcohol

3.5

Free

3.6

Free

3.7

Free

3.8

Free

3.10

$ 86.90 per litre of alcohol

10.1

$ 0.423 per litre

10.2

$ 0.423 per litre

10.3

$ 0.423per litre

10.5

$ 0.423 per litre

10.7

The amount of duty worked out under section 6G (using $ 0.423 at step 3 at 6G)

10.10

$ 0.423 per litre

10.12

The amount of duty worked out under section 6G (using $ 0.423 at step 3 at 6G)

10.15

$ 0.423 per litre

10.16

$ 0.423 per litre

10.18

$ 0.423 per litre

10.19A

$ 0.138 per litre

10.19B

$ 0.290 per kilogram

10.19C

$ 0.290 per kilogram

10.20

The rate of duty is worked out under section 6H

10.21

The rate of duty is worked out under section 6J

10.25

$ 0.423 per litre

10.26

$ 0.423 per litre

10.27

$ 0.423 per litre

10.28

$ 0.423 per litre

10.30

The amount of duty worked out under section 6G (using $ 0.423 at step 3 at 6G)

 

Dated this 29th day of January 2020

 

signature Tony Poulakis

Tony Poulakis

Delegate of the Commissioner of Taxation