Excise Tariff Act 1921
NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY
NOTICE No. 5 (2014)
I, Thomas Wheeler, delegate of the Commissioner of Taxation, in accordance with subsection 6AA of the Excise Tariff Act 1921 (the Tariff Act) under the Excise Tariff Proposal (No. 1) 2013, give notice that, on and from 1 September 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 |
|
|
5.1 | $0.46268 per stick |
5.5 | $578.37 per kilogram of tobacco content |
|
|
|
|
Dated this Fourteenth day of August 2014
Thomas Wheeler
Delegate of the Commissioner of Taxation