Federal Register of Legislation - Australian Government

Primary content

Determinations/Other as made
This instrument determines a formula for denatured spirits that can be delivered into home consumption duty-free without permit.
Administered by: Treasury
Registered 24 Aug 2006
Tabling HistoryDate
Tabled HR04-Sep-2006
Tabled Senate04-Sep-2006
Date of repeal 29 Sep 2016
Repealed by Excise (Denatured spirits) Determination 2016 (No. 3)

 

Excise Act 1901

 

Formulas for denatured spirits for the purposes of subitem 3.8 of the Excise tariff

 

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. 2).     

Legislative instrument

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

Commencement

3.             The determination commences on the day after registration.[1]

Revocation of previous instrument

4.             Excise (Denatured spirits) Determination 2006 (No. 1) (the original instrument) is revoked on the commencement of this determination. 

Application

5.             The determination applies to denatured spirits delivered for home consumption after commencement.

Object

6.             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 Excise tariff.

7.             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.

8.             Excise (Denatured spirits) Determination 2006 (No. 2) replaces the original instrument so as to correct an error at item 8 of the Schedule (‘sodium nitrate’ should have read ‘sodium nitrite’). Other than providing this correction, the determination has the same effect as the original instrument.

Interpretation

9.             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).

Excise tariff means the Schedule to the Excise Tariff Act 1921

ppm means parts per million.                                

v/v means volume to volume.

w/w means weight to weight.

Formula for denatured spirits

10.         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

11.         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        21st                                day of           August            2006

Signed

Neil Olesen

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 nitrite

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

 



[1] Subsection 12(1) of the Legislative Instruments Act 2003