Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 4 (2025)
I, Emma Butler, 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 1 September 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 |
|
|
5.1 | $1.49832 per stick |
5.5 | $2397.31 per kilogram of tobacco content |
5.8 | The amount of duty worked out under section 6AAC |
|
|
|
|
Dated this 14th day of August 2025.
Emma Butler
Delegate of the Commissioner of Taxation