Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 2 (2026)
I, Anthony Siouclis , delegate of the Commissioner of Taxation, in accordance with subsections 6AA(11) and 6AAB(9) of the Excise Tariff Act 1921 (the Tariff Act), give notice that, on and from 3 March 2026, 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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|
5.1 | $1.52829 per stick |
5.5 | $2445.26 per kilogram of tobacco content |
5.8 | The amount of duty worked out under section 6AAC |
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|
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Dated this 26th day of February 2026.
Anthony Siouclis
Delegate of the Commissioner of Taxation