Show download pdf controls
  • Excise



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention


    Excise chapter


    Excise detailed tables


    Taxation statistics - whole document


    Excise duty is levied on certain goods manufactured or produced in Australia. These goods include crude oil, petroleum products, tobacco and alcohol (spirits, beer, liqueur and ready-to-drink products - but not wine subject to the wine equalisation tax).

    Excise duties applied to tobacco and alcohol are increased in February and August each year, in line with upward movements in the consumer price index. Indexation is not applied to petroleum products.

    Excise duty on crude oil is payable on production. The excise liability is calculated by applying marginal rates to the progressive production of crude oil and multiplying it by the volume weighted average realised (VOLWARE) price. The rate of excise applied varies according to when the oil deposit was discovered and first developed.

    For the purpose of this publication, excise revenue is recorded when the products are cleared for home consumption. The time difference between liabilities raised and the receipt of payment for excisable products is up to one week. For crude oil, payment is made on or before the last working day of the month following the month in which it was produced.


    For the 2007-08 financial year:

    • total excise liabilities were $23.5 billion, a 2.4% increase from 2006-07
    • excise from refined petroleum products was $14.6 billion
    • excise for crude oil totalled $386.0 million, a decrease of 27.8% from 2006-07
    • excise from tobacco products was $5.7 billion, a 5.0% increase from 2006-07, and
    • excise from alcohol products was $2.8 billion a 4.8% increase from 2006-07.
      Last modified: 18 Mar 2009QC 21490