Excise Tariff Act 1921

NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY

NOTICE No. 3 (2020)

I, Tony Poulakis, delegate of the Commissioner of Taxation, in accordance with subsection 6AA and 6AAB of the Excise Tariff Act 1921 (the Tariff Act), give notice that, on and from 1 September 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

 

 

5.1

$1.10360 per stick

5.5

$1,576.57 per kilogram of tobacco content

5.8

The amount of duty worked out under section 6AAC

 

 

 

 

 

 

Dated this 13th day of August 2020

signature Tony Poulakis

Tony Poulakis

Delegate of the Commissioner of Taxation