Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 2 (2020)
I, Tony Poulakis, delegate of the Commissioner of Taxation, in accordance with subsection 6AA and 6AAB of the Excise Tariff Act 1921 (the Tariff Act) under the Excise Tariff Amendment (Tobacco) Act 2016, give notice that, on and from 1 March 2020, 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 |
|
|
5.1 | $0.94964 per stick |
5.5 | $1,309.85 per kilogram of tobacco content |
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|
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Dated this 20th day of February 2020
Tony Poulakis
Delegate of the Commissioner of Taxation