Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 4 (2018)
I, Andrew McIver, 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 September 2018, 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 | $0.80726 per stick |
5.5 | $1,076.35 per kilogram of tobacco content |
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|
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Dated this 16th day of August 2018
Andrew McIver
Delegate of the Commissioner of Taxation