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Notation:
Section 6A of the Act provides for the automatic indexation of the rate of duty of certain excise items. If a rate increases, subsection 6A(8) requires the Chief Executive Officer to publish a notice in the Commonwealth of Australia Gazette of the new rate and the goods to which it applies as soon as practicable after the new rate takes effect. The Act is not updated to reflect the rates set out in the Gazette notices. The updated rates can be found at the Australian Taxation Office’s website, http://www.ato.gov.au – search on “excise rates”.
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Administered by: Treasury
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