Federal Register of Legislation - Australian Government

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Determinations/Other as made
This Determination applies to denatured sprits delivered for home consumption.
Administered by: Treasury
Registered 30 Jun 2006
Tabling HistoryDate
Tabled HR08-Aug-2006
Tabled Senate08-Aug-2006
Date of repeal 25 Aug 2006
Repealed by Excise (Denatured spirits) Determination 2006 (No. 2)

 

Excise Act 1901 

 

Formulas for denatured spirits for the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921

 

Under subsection 77FG(1) of the Excise Act 1901 (Excise Act), I make the following determination:

Citation

1.             This determination may be cited as the Excise (Denatured spirits) Determination 2006 (No. 1).     

Legislative instrument

2.             The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

Commencement

3.             The determination has effect from 1 July 2006.

Application

4.             This determination applies to denatured spirits delivered for home consumption on or after 1 July 2006.

Object

5.             Under section 77FG of the Excise Act, the CEO may determine a formula for the denaturing of spirits for the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921.

6.             Denatured spirits are delivered into home consumption under subitem 3.8 at the free rate of duty and pass out of the CEO’s control.

Interpretation

7.             In this determination:

CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society.

CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).

ppm means parts per million.                                

v/v means volume to volume.

w/w means weight to weight.

Formula for denatured spirits

8.             The formula is:

Spirit plus one denaturant listed in the Schedule at or above the concentration specified with or without any other substance or substances

9.             For the purposes of the formula, the minimum concentration specified in the Schedule is the minimum concentration for spirit that consists of 100% ethanol. If the spirit is less than 100% ethanol, the minimum concentration is to be adjusted accordingly.

Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol.

 


Dated this      30 day of        June 2006

 

Signed Paul Southwell

Paul Dennis Southwell

Acting Deputy Commissioner and Delegate of the Commissioner of Taxation

 


Schedule

Item

Denaturant

CAS registry number

Minimum concentration for 100% ethanol

1

acetaldehyde

75-07-0

1.0% v/v

2

n-propanol

71-23-8

1.0% v/v

3

n-propyl acetate

109-60-4

1.0% v/v

4

acetone

67-64-1

2.0% v/v

5

denatonium benzoate

3734-33-6

5 ppm

6

ethyl acetate

141-78-6

1.0% v/v

7

propylene glycol mono-methyl ether

107-98-2

1.0% v/v

8

sodium nitrate

7632-00-0

0.25% v/v

9

methyl ethyl ketone

78-93-3

0.5% v/v

10

methoxy propyl acetate

108-65-6

0.5% v/v

11

methanol

67-56-1

5.0% v/v

12

isopropanol

67-63-0

5.0% v/v

13

tertiary butyl alcohol

75-65-0

0.25% v/v

14

methyl isobutyl ketone

108-10-1

0.25% v/v

15

n-hexane

110-54-3

1.0% v/v

16

ethyl ether

60-29-7

1.0% v/v

17

propylene glycol

57-55-6

20.0% v/v

18

sodium hydroxide

1310-73-2

0.25% w/w

19

sodium molybdate

7631-95-0

0.25% w/w

20

sodium tolytriazole

64665-57-2

0.25% w/w