Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 3 (2025)
I, Emma Butler, delegate of the Commissioner of Taxation, in accordance with subsection 6A(9) of the Excise Tariff Act 1921 (the Tariff Act), give notice that, on and from 4 August 2025, 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 | $53.72 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
1.2 | $10.57 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 | $62.56 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 | $33.11 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 | $62.56 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 | $43.39 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 | $3.77 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 | $4.35 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
2 | $105.98 per litre of alcohol |
3.1 | $98.97 per litre of alcohol |
3.2 | $105.98 per litre of alcohol |
3.5 | Free |
3.6 | Free |
3.7 | Free |
3.8 | Free |
3.10 | $105.98 per litre of alcohol |
10.1 | $0.516 per litre |
10.2 | $0.516 per litre |
10.3 | $0.516 per litre |
10.5 | $0.516 per litre |
10.7 | The amount of duty worked out under section 6G (using $0.516 at step 3 at 6G) |
10.10 | $0.516 per litre |
10.12 | The amount of duty worked out under section 6G (using $0.516 at step 3 at 6G) |
10.15 | $0.516 per litre |
10.16 | $0.516 per litre |
10.18 | $0.516 per litre |
10.19A | $0.169 per litre |
10.19B | $0.354 per kilogram |
10.19C | $0.354 per kilogram |
10.20 | The rate of duty is worked out under section 6H |
10.21 | The rate of duty is worked out under section 6J |
10.25 | $0.516 per litre |
10.26 | $0.516 per litre |
10.27 | $0.516 per litre |
10.28 | $0.516 per litre |
10.30 | The amount of duty worked out under section 6G (using $0.516 at step 3 at 6G) |
Dated this 30th day July of 2025.
Emma Butler
Delegate of the Commissioner of Taxation