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House of Representatives

Excise Tariff Amendment Bill (No. 1) 2003

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
ATO Australian Taxation Office
Excise Acts

Excise Act 1901

Excise Tariff Act 1921

Distillation Act 1901

Spirits Act 1906

Any instruments including rules, regulations, or by laws made under these Acts.

fuel ethanol denatured ethanol for use as fuel in an internal combustion engine
Excise Tariff Schedule Schedule to the Excise Tariff Act 1921

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