Excise (Denatured spirits) Determination 2006 (No. 2)
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:
2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.
3. The determination commences on the day after registration.[1]
4. Excise (Denatured spirits) Determination 2006 (No. 1) (the original instrument) is revoked on the commencement of this determination.
5. The determination applies to denatured spirits delivered for home consumption after commencement.
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.
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.
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