Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 1 (2013)
I, ROBERT OLDING, 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 2013, 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 |
|
|
Excise tariff item | Substituted rate of duty |
|
|
1.1 | $38.70 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 | $7.73 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 | $45.08 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 | $24.25 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 | $45.08 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 | $31.74 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 | $2.72 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 | $3.14 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
2 | $76.37 per litre of alcohol |
3.1 | $71.31 per litre of alcohol |
3.2 | $76.37 per litre of alcohol |
3.5 3.6 3.7 3.8 | Free Free Free Free |
3.10 | $76.37 per litre of alcohol |
5.1 | $0.35447 per stick |
5.5 | $443.11 per kilogram of tobacco content |
Dated this Twenty-Third day of January 2013
Robert Olding
Delegate of the Commissioner of Taxation