Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 4 (2014)
I, Thomas Wheeler, 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 August 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 |
|
|
1.1 | $40.15 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 | $8.02 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 | $46.76 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 | $25.15 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 | $46.76 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 | $32.93 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 | $2.82 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 | $3.26 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
2 | $79.22 per litre of alcohol |
3.1 | $73.98 per litre of alcohol |
3.2 | $79.22 per litre of alcohol |
3.5 | Free |
3.6 | Free |
3.7 | Free |
3.8 | Free |
3.10 | $79.22 per litre of alcohol |
Dated this Twenty Third day of July 2014
Thomas Wheeler
Delegate of the Commissioner of Taxation