EXC 2006/1

Australian Government

This legislative instrument is repealed by F2006L02799

Excise Act 19015

Under subsection 77FG(1) of the Excise Act 1901 (Excise Act), I make the following determination:

Formulas for denatured spirits for the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921


1. This determination may be cited as the Excise (Denatured spirits) Determination 2006 (No. 1).

Legislative instrument

2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.


3. The determination has effect from 1 July 2006.


4. This determination applies to denatured spirits delivered for home consumption on or after 1 July 2006.


5. Under section 77FG of the Excise Act, the CEO may determine a formula for the denaturing of spirits for the purposes of subitem 3.8 of the Schedule to the Excise Tariff Act 1921.

6. Denatured spirits are delivered into home consumption under subitem 3.8 at the free rate of duty and pass out of the CEO's control.


7. In this determination:

CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society.

CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act).

ppm means parts per million.

v/v means volume to volume.

w/w means weight to weight.

Formula for denatured spirits

8. The formula is:

Spirit plus one denaturant listed in the Schedule at or above the concentration specified with or without any other substance or substances

9. For the purposes of the formula, the minimum concentration specified in the Schedule is the minimum concentration for spirit that consists of 100% ethanol. If the spirit is less than 100% ethanol, the minimum concentration is to be adjusted accordingly.

Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol.


Item Denaturant CAS registry number Minimum concentration for 100% ethanol
1 acetaldehyde 75-07-0 1.0% v/v
2 n-propanol 71-23-8 1.0% v/v
3 n-propyl acetate 109-60-4 1.0% v/v
4 acetone 67-64-1 2.0% v/v
5 denatonium benzoate 3734-33-6 5 ppm
6 ethyl acetate 141-78-6 1.0% v/v
7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v
8 sodium nitrate 7632-00-0 0.25% v/v
9 methyl ethyl ketone 78-93-3 0.5% v/v
10 methoxy propyl acetate 108-65-6 0.5% v/v
11 methanol 67-56-1 5.0% v/v
12 isopropanol 67-63-0 5.0% v/v
13 tertiary butyl alcohol 75-65-0 0.25% v/v
14 methyl isobutyl ketone 108-10-1 0.25% v/v
15 n-hexane 110-54-3 1.0% v/v
16 ethyl ether 60-29-7 1.0% v/v
17 propylene glycol 57-55-6 20.0% v/v
18 sodium hydroxide 1310-73-2 0.25% w/w
19 sodium molybdate 7631-95-0 0.25% w/w
20 sodium tolytriazole 64665-57-2 0.25% w/w

Dated this 30th day of June 2006

Paul Dennis Southwell
Acting Deputy Commissioner and Delegate of the Commissioner of Taxation

Registration Number: F2006L02159

Registration Date: 30 June 2006

Related Explanatory Statements:

EXC 2006/15 - Explanatory statement