EXC 2006/18

Australian Government

This legislative instrument has been repealed by EXC 2016/10 - F2016L01523

This legislative instrument repeals F2006L02159

Excise Act 1901

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


1. This determination may be cited as the Excise (Denatured spirits) Determination 2006 (No. 2).

Legislative instrument

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


3. The determination commences on the day after registration.[F1]

Revocation of previous instrument

4. Excise (Denatured spirits) Determination 2006 (No. 1) (the original instrument) is revoked on the commencement of this determination.


5. The determination applies to denatured spirits delivered for home consumption after commencement.


6. 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 Excise tariff.

7. 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.

8. Excise (Denatured spirits) Determination 2006 (No. 2) replaces the original instrument so as to correct an error at item 8 of the Schedule ('sodium nitrate' should have read 'sodium nitrite'). Other than providing this correction, the determination has the same effect as the original instrument.


9. 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).

Excise tariff means the Schedule to the Excise Tariff Act 1921

ppm means parts per million.

v/v means volume to volume.

w/w means weight to weight.

Formula for denatured spirits

10. 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

11. 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 nitrite 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

21 August 2006

Neil Oleson
Deputy Commissioner and Delegate of the Commissioner of Taxation

Registration Number: F2006L02799

Registration Date: 24 August 2006

1 Subsection 12(1) of the Legislative Instruments Act 2003

Related Explanatory Statements:

EXC 2006/18 - Explanatory statement