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  • Excise

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    Excise duty is levied on certain goods manufactured or produced in Australia. These goods include crude oil, condensate, petroleum products, non-petroleum based fuels (including fuel ethanol and biodiesel fuels), 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 subject to indexation in February and August each year, in line with upward movements in the consumer price index for the six months to the previous December and June. Indexation is not applied to petroleum products, non-petroleum based fuels or oils and greases.

    Excise duty is levied on onshore stabilised crude petroleum oil and condensate production, and offshore stabilised crude petroleum oil and condensate production from fields within the North West Shelf Project area. Crude oil and condensate from offshore areas located outside the North West Shelf Project area are subject to petroleum resource rent tax.

    Excise duty on stabilised crude petroleum oil and condensate is linked to the sale price of the product. The excise liability is calculated based on the volume weighted average realised (VOLWARE) price, the marginal excise rates applied to progressive production and the quantity produced.

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

    Overview

    For the 2009-10 financial year:

    • total excise liabilities were $24.5 billion, a 0.7% increase from 2008-09
    • excise from petroleum products and non-petroleum based fuels was $15.7 billion, an increase of 0.8% from 2008-09
    • condensate became excisable in May 2008
    • excise from tobacco products was $5.7 billion, a 0.5% increase from 2008-09
    • excise from alcohol products was $3.1 billion, a 0.4% increase from 2008-09.
     
    • Last modified: 18 Oct 2011QC 23907