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  • Excise


    Excise chapter


    Excise chapter tables


    Excise detailed tables


    Taxation statistics


    Excise duty is levied on certain goods manufactured or produced in Australia. Manufacturers (and/or permission holders) pay excise duty on the following locally manufactured or produced goods:

    • petroleum products and non-petroleum based fuels (including petrol, diesel, aviation fuels, kerosene, heating and fuel oil, crude oil and condensate, and gaseous fuels such as liquefied petroleum gas, liquefied natural gas, compressed natural gas, ethanol and bio-diesel)
    • tobacco products (including cigarettes and tobacco)
    • alcohol products (including beer, spirits and ready-to-drink products, but excluding wine, which is subject to the wine equalisation tax).

    Excise duties applied to tobacco and alcohol are subject to indexation in February and August each year, in line with upward movements in the consumer price index. Indexation is not applied to petroleum products, non-petroleum based fuels, or oils and greases.

    Excise duty is levied on tobacco products on a per stick basis for cigarettes and per kilogram basis for other tobacco products. Excise duty rates applying to beer vary according to the alcohol content and container size.

    The figures exclude excise liabilities and quantities of goods subject to excise where the goods are exported, or that have deteriorated or been damaged, pillaged, lost, destroyed or become unfit for human consumption.



    For the 2011-12 financial year:

    • total excise liabilities were $25.9 billion, an increase of less than 0.1% from 2010-11
    • excise from petrol and diesel totalled $14.5 billion, an increase of 8.4% from 2010-11

    excise from alcohol products was $3.1 billion, a 0.2% increase from 2010-11.

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      Last modified: 03 Mar 2014QC 33846