Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 1 (2014)
I, Brett Martin, delegate of the Commissioner of Taxation, in accordance with subsection 6A(8) of the Excise Tariff Act 1921 (the Tariff Act), give notice that, on and from 1 February 2014, the substituted rate of excise duty for goods classified to each item of the Schedule to the Tariff Act set out in Column 1 of the following table is the rate set out in Column 2 opposite each item.
In this notice, “item” means item and subitem.
THE TABLE
Column 1 | Column 2 |
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Excise tariff item | Substituted rate of duty |
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1.1 | $39.75 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.2 | $7.94 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.5 | $46.30 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.6 | $24.90 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.10 | $46.30 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.11 | $32.60 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.15 | $2.79 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.16 | $3.23 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
2 | $78.44 per litre of alcohol |
3.1 | $73.25 per litre of alcohol |
3.2 | $78.44 per litre of alcohol |
3.5 3.6 3.7 3.8 | Free Free Free Free |
3.10 | $78.44 per litre of alcohol |
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Dated this Twenty-Second day of January 2014
Brett Martin
Delegate of the Commissioner of Taxation