Australian GovernmentThis legislative instrument is repealed by F2006L02799
Excise Act 19015Under 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).
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|
|3||n-propyl acetate||109-60-4||1.0% 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|
|13||tertiary butyl alcohol||75-65-0||0.25% v/v|
|14||methyl isobutyl ketone||108-10-1||0.25% 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
Paul Dennis Southwell
Registration Number: F2006L02159
Registration Date: 30 June 2006
Related Explanatory Statements:EXC 2006/15 - Explanatory statement