Excise - legislative determinations (instruments)

The Commissioner has the power to make legislative instruments (determinations) that establish the scope of the law for certain aspects of excise. In a legislative instrument, detailed technical matters are explained in more detail than is possible in the original legislation.

This means that under the Excise Act 1901 the Commissioner can:

• make rules for measuring the volume and strength of excisable goods
• determine when spirit blending is not manufacture
• determine classes of people that can access concessional spirit without an approval (a permit)
• make guidelines for granting approvals to access concessional spirit where an approval is required
• determine formulas for denatured spirits that can be sold duty-free
• determine circumstances in which fuel blends are not excisable.

In addition, under the Fuel Tax Act 2006 the Commissioner may determine when the blend of excisable fuel and another product is not a fuel for the purposes of the fuel tax law. This has also implications for excise.

The links below take you to specific determinations on the following topics.

Alcohol

Denatured spirits EXC 2006/18 - Excise (Denatured spirits) Determination 2006 (No.2) The EXC 2006/15 - Excise (Denatured spirits) Determination 2006 (No.1) has been revoked and replaced by EXC 2006/18 - Excise (Denatured spirits) Determination 2006 (No.2).

Concessional spirits

• EXC 2010/1 Excise (Spirit blending exemptions) Determination 2010 (No 1)
• EXC 2006/11 - Excise (Class of persons - educational institutions) Determination 2006 (No.1)
• EXC 2006/14 - Excise (Class of persons - government institutions) Determination 2006 (No.2)
• EXC 2006/12 - Excise (Class of persons - medical institutions) Determination 2006 (No.3)
• EXC 2006/13 - Excise (Class of persons - health care practitioners) Determination 2006 (No.4)
• EXC 2006/8 - Excise (Class of persons - veterinary practitioners) Determination 2006 (No.5)
• EXC 2006/6 - Excise concessional spirit approvals guidelines 2006 (No. 1)

Other

EXC 2009/1 - Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1) EXC 2009/01 replaces EXC 2006/3 - Excise (Alcoholic strength of excisable beverages) Determination 2006 (No.1) which has been revoked.

EXC 2009/2 - Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1) EXC 2009/2 replaces EXC 2006/5 - Excise (Volume - excisable beverages) Determination 2006 (No.1) which has been revoked.

Fuel

Excise determinations

• EXC 2006/4 - Excise (Blending exemptions) Determination 2006 (No.1)
• EXC 2006/9 - Excise (Volume - recycled waste oil) Determination 2006 (No.2)
• EXC 2011/2 - Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2011 (No. 1)
• EXC 2011/1 - Excise (Volume of Liquid Fuels - Temperature Correction) Determination 2011 (No. 1)

Fuel tax determinations

EXC 2006/19 - Fuel Tax (Fuel Blends) Determination 2006 (No.3) EXC 2006/19 replaces EXC 2006/10 - Fuel Tax (Fuel Blends) Determination 2006 (No.1) which has been revoked. The Fuel Tax (Fuel Blends) Determination 2006 (No.1) has been revoked and replaced by EXC 2006/17 Fuel Tax (Fuel Blends) Determination 2006 (No.2), which in turn has been revoked and replaced by EXC 2006/19 - Fuel Tax (Fuel Blends) Determination 2006 (No.3).

For more fuel tax determinations and rulings, see Fuel tax credit legislative instruments and public rulings.

Tobacco

There are no instruments that relate to tobacco.