Excise Tariff Act 1921
No. 26, 1921
Compilation No. 58
Compilation date: 1 July 2026
Includes amendments: Act No. 59, 2026
About this compilation
This compilation
This is a compilation of the Excise Tariff Act 1921 that shows the text of the law as amended and in force on 1 July 2026 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).
Application, saving and transitional provisions
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Presentational changes
The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1 Short title
1A General administration of Act
2 Certain Acts to be read as one with this Act
3 Definitions
3A Ministerial guidelines relating to fields
4 Time of imposition of Duties of Excise
5 Duties of Excise
5B Petroleum
6A Indexation of CPI indexed rates
6AAA Rounding of fuel duty rates
6AA Indexing of tobacco duty rate under subitem 5.1 of the Schedule
6AAB Tobacco duty rate under subitem 5.5 of the Schedule
6AAC Duty payable on blended tobacco goods
6AB Applicable petroleum prices
6AC Application of section 6B, 6C, 6CA or 6D to different oil producing regions
6B Duties of excise on old oil
6C Duties of excise on new oil
6CA Duties of excise on condensate
6D Duties of excise on intermediate oil
6E Delayed‑entry oil rate
6FAA Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
6G Duty payable on certain fuel blended goods
6H Rate of duty payable on denatured ethanol
6J Rate of duty payable on biodiesel
6K Temporary reduction—CPI indexed fuel rates
6L Temporary freeze in indexation for draught beer
7 Regulations
Overview
The Excise Tariff Act 1921, enacted by the Parliament of Australia, addresses the need for a comprehensive framework for imposing and administering duties of excise on various goods. The Act, which was originally intended to set out the duties of excise on excisable goods, has undergone numerous amendments over the years to reflect changes in economic conditions, technological advancements, and evolving policy objectives. One of the primary policy objectives of the Act is to generate revenue for the Commonwealth while also regulating the production and consumption of certain goods through the imposition of excise duties. The Act is administered by the Commissioner of Taxation, and it includes provisions for the indexation of certain duties to account for inflation, as well as specific rules for the calculation and payment of duties on petroleum products, tobacco, and other specified goods. Amendments to the Act have introduced measures to accommodate new types of goods, adjust duty rates in response to economic indicators, and implement temporary reductions or freezes in certain duty rates to provide relief in specific circumstances.
Scope and Application
The Excise Tariff Act 1921 applies to goods manufactured or produced in Australia, including beer, spirits, tobacco products, petroleum products, liquefied petroleum gases, liquefied natural gases, compressed natural gases, denatured ethanol for use as fuel in an internal combustion engine, and biodiesel. It is a Commonwealth Act, thus its jurisdiction extends across Australia, including all states and territories. The Act is supplemented by regulations and a Schedule, which detail specific duties and rates applicable to various goods. Notably, certain petroleum products are subject to varying duties based on factors such as the type of oil, the production area, and the date of production. The Act also provides for the indexation of certain rates, rounding of duty rates, and temporary reductions or freezes in duty rates for specific periods. Exemptions and specific thresholds are outlined within the Schedule, which includes items exempt from excise duty, such as certain oils and hydraulic fluids. Additionally, the Act allows for the imposition of duties through subordinate instruments, thereby extending or restricting its application as necessary. The Act’s scope is further clarified through definitions and specific provisions addressing the treatment of mixed or blended goods, as well as transitional and saving provisions for goods produced or entered for home consumption before certain dates.
Key Provisions
- The Excise Tariff Act 1921, as amended and in force from 1 July 2026, outlines specific duties of excise on various goods, particularly focusing on petroleum products and other related substances. Section 5 imposes Duties of Excise on goods listed in the Schedule, including various petroleum products, alcohol-based beverages, tobacco, and fuel blends. The CEO has general administrative oversight of this Act as stipulated in section 1A. This Act is to be read in conjunction with the Excise Act 1901, the Petroleum Revenue Act 1985, and the Petroleum Excise (Prices) Act 1987, as mentioned in section 2. Definitions critical to the Act, such as 'old oil', 'new oil', 'condensate', and 'intermediate oil', are provided in section 3.
- Entities and parties governed by this Act must comply with several obligations and requirements. They must ensure the correct classification and calculation of duties for different categories of goods, particularly petroleum products. This includes adhering to the formulae and procedures outlined in sections 6B through 6D for determining duties on old oil, new oil, and intermediate oil. Additionally, sections 6AA and 6AAA detail the indexing and rounding procedures for tobacco duty rates and certain fuel duty rates, respectively. The duty on blended tobacco goods is determined by section 6AAC, while section 6G outlines the duty on certain fuel blended goods. Section 6H specifies the rate of duty payable on denatured ethanol, and section 6J details the rate of duty payable on biodiesel.
- The Act also imposes various penalties and consequences for non-compliance. Offences and breaches of the Act may result in financial penalties and legal repercussions. For instance, under section 5 of the Excise Act 1901, penalties may be imposed for failure to comply with the duties of excise. Furthermore, sections 6K and 6L detail temporary reductions and freezes in duty rates for certain goods, which if not adhered to, can lead to financial discrepancies and legal actions. It is essential for entities to accurately calculate and pay the prescribed duties to avoid any legal or financial penalties. Non-compliance can lead to audits, fines, and possibly criminal charges depending on the severity and intent behind the breach. The maximum penalties for such offences are not explicitly stated in the provided sections but are generally outlined in the Excise Act 1901 and other related legislation.
- Area of Law
- Taxation Law
- Environmental Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Duties of Excise
- Indexation & Adjustment of Duties
- Regulatory Standards
- Compliance Obligations
- Offence Provisions