Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 2 (2014)
I, Brett Martin, delegate of the Commissioner of Taxation, in accordance with subsection 6AA of the Excise Tariff Act 1921 (the Tariff Act) under the Excise Tariff Proposal (No. 1) 2013, give notice that, on and from 1 March 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 |
|
|
Excise tariff item | Substituted rate of duty |
|
|
5.1 | $0.40639 per stick |
5.5 | $508.01 per kilogram of tobacco content |
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|
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Dated this Twentieth day of February 2014
Brett Martin
Delegate of the Commissioner of Taxation