EXCISE TARIFF ACT 1921

The Schedule  

Note 1:

See section 5 .

Note 2:

Section 6A effectively changes certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3 and 5.


N.E.I.
(Repealed by No 75 of 2006)

beer
means a brewed beverage that:


(a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:


(i) whether the cereals are malted or unmalted; and

(ii) whether or not the aqueous extract contains other sources of carbohydrates; and


(b) contains:


(i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or

(ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and


(c) contains not more than 4.0% by weight of sugars; and


(d) has not had added to it, at any time, artificial sweetener; and


(e) may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and


(f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage; and


(g) contains more than 1.15% by volume of alcohol.

brandy
means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.

Fruit Brandy
(Repealed by No 75 of 2006)

grape wine
has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999 .

Liqueur
(Repealed by No 75 of 2006)

lubricant/fluid/oil products
means the following:


(a) lubricant base oils;


(b) prepared lubricant additives containing carrier oils;


(c) lubricants for engines, gear sets, pumps and bearings;


(d) hydraulic fluids;


(e) brake fluids;


(f) transmission oils;


(g) transformer and heat transfer oils.

other excisable beverage
means any beverage containing more than 1.15% alcohol by volume, but does not include:


(a) beer; or


(b) brandy; or


(c) wine.

Rum
(Repealed by No 75 of 2006)

sugar
means:


(a) monosaccharide; or


(b) disaccharide.

territorial sea
(Repealed by No 46 of 2011)

tobacco means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.

Whisky
(Repealed by No 75 of 2006)

wine
has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999 .

Items 1 to 3 of this Schedule do not include any liquor that has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.

A reference to alcohol is taken to be a reference to ethyl alcohol.

The volume of alcohol contained in goods:

  • (a) is to be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius; and
  • (b) if a calculation for the purpose of ascertaining that volume is made by reference to the specific gravity of alcohol - is to be so made on the basis that, at a temperature of 20 degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067; and
  • (c) subject to the requirements of paragraphs (a) and (b) - may be ascertained in accordance with the rules (if any) made for that purpose under section 65 of the Excise Act 1901 ; and
  • (d) if the circumstances set out in section 77FA of the Excise Act 1901 apply and for the purposes of working out the duty payable on the goods - is to be ascertained in accordance with the last-mentioned section.

  • Excise duties (subject to section 6A)
    Item Subitem Description of goods Rate of Duty
    1 Beer
    1.1 Beer not exceeding 3% by volume of alcohol packaged in: $31.73 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    (a) an individual container of less than 8 litres; or
    (b) an individual container:
    (i) of at least 8 litres but not exceeding 48 litres; and
    (ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations
    1.2 Beer not exceeding 3% by volume of alcohol packaged in: $6.33 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    (a) an individual container exceeding 48 litres; or
    (b) an individual container:
    (i) of at least 8 litres but not exceeding 48 litres; and
    (ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations
    1.5 Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in: $36.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    (a) an individual container of less than 8 litres; or
    (b) an individual container:
    (i) of at least 8 litres but not exceeding 48 litres; and
    (ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations
    1.6 Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in: $19.89 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    (a) an individual container exceeding 48 litres; or
    (b) an individual container:
    (i) of at least 8 litres but not exceeding 48 litres; and
    (ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations
    1.10 Beer exceeding 3.5% by volume of alcohol packaged in: $36.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    (a) an individual container of less than 8 litres; or
    (b) an individual container:
    (i) of at least 8 litres but not exceeding 48 litres; and
    (ii) not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations
    1.11 Beer exceeding 3.5% by volume of alcohol packaged in: $26.03 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    (a) an individual container exceeding 48 litres; or
    (b) an individual container:
    (i) of at least 8 litres but not exceeding 48 litres; and
    (ii) designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations
    1.15 Beer not exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment $2.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    1.16 Beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment $2.58 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
    2 Other excisable beverages not exceeding 10% by volume of alcohol $66.67 per litre of alcohol
    3 Spirits; Other excisable beverages exceeding 10% by volume of alcohol
    3.1 Brandy $58.48 per litre of alcohol
    3.2 Other excisable beverages exceeding 10% by volume of alcohol $62.64 per litre of alcohol
    3.5 Spirit that: Free
    (a) a person has an approval, under section 77FD of the Excise Act 1901 , to use for fortifying Australian wine or Australian grape must; and
    (b) is otherwise covered by the approval
    3.6 Spirit that: Free
    (a) is for use by a person who is included in a class of persons determined under section 77FE of the Excise Act 1901 ; and
    (b) if a quantity is specified in a determination under that section in relation to the person - does not exceed that quantity; and
    (c) is for an industrial, manufacturing, scientific, medical, veterinary or educational purpose
    3.7 Spirit that: Free
    (a) a person has an approval, under section 77FF of the Excise Act 1901 , to use for an industrial, manufacturing, scientific, medical, veterinary or educational purpose; and
    (b) is otherwise covered by the approval
    3.8 Spirit denatured according to a formula determined under section 77FG of the Excise Act 1901 , other than spirit for use as fuel in an internal combustion engine Free
    3.10 Spirits not elsewhere included $62.64 per litre of alcohol
    5 Tobacco, cigars, cigarettes and snuff
    5.1 In stick form not exceeding in weight 0.8 grams per stick actual tobacco content $0.40197 per stick
    5.5 Either: Applicable rate (see section 6AAB ) per kilogram of tobacco content
    (a) not in stick form; or
    (b) in stick form exceeding in weight 0.8 grams per stick actual tobacco content
    5.8 Blended tobacco goods The amount of duty worked out under section 6AAC
    10 Goods as follows:
    (a) petroleum condensate and stabilised crude petroleum oil for use otherwise than:
    (i) in the recovery, production, pipeline transportation or refining of petroleum condensate or stabilised crude petroleum oil; or
    (ii) as feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901 ;
    (b) topped crude petroleum oil;
    (c) refined or semi refined liquid products derived from petroleum, other than such products for use (other than in an internal combustion engine) in refining petroleum condensate or stabilised crude petroleum oil;
    (d) liquid hydrocarbon products derived through a recycling, manufacturing or other process;
    (da) liquefied petroleum gas;
    (db) liquefied natural gas;
    (dc) compressed natural gas;
    (e) denatured ethanol for use as fuel in an internal combustion engine;
    (f) biodiesel;
    (g) blends of 1 or more of the above goods (with or without other substances), other than blends covered by subsection 77H(1), (2A), (2B) or (3) of the Excise Act 1901 ;
    but not including the following:
    (h) goods classified to item 15;
    (i) waxes and bitumen
    (j) goods covered by section 77HA or 77HB of the Excise Act 1901
    10.1 Petroleum condensate $0.386 per litre
    10.2 Stabilised crude petroleum oil $0.386 per litre
    10.3 Topped crude petroleum oil $0.386 per litre
    10.5 Gasoline (other than for use as fuel in aircraft) $0.386 per litre
    10.6 Gasoline for use as fuel in aircraft $0.03556 per litre
    10.7 Blends of gasoline and ethanol The amount of duty worked out under section 6G
    10.10 Diesel $0.386 per litre
    10.11 (Repealed by No 82 of 2015)
    10.12 Blends of diesel and either biodiesel or ethanol, or both The amount of duty worked out under section 6G
    10.15 Heating oil $0.386 per litre
    10.16 Kerosene (other than for use as fuel in aircraft) $0.386 per litre
    10.17 Kerosene for use as fuel in aircraft $0.03556 per litre
    10.18 Fuel oil $0.386 per litre
    10.19A Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 $0.101 per litre
    10.19B Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901 $0.212 per kilogram
    10.19C Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 $0.212 per kilogram
    10.19D (Repealed by No 81 of 2012)
    10.20 Denatured ethanol for use as fuel in an internal combustion engine $0.386 per litre
    10.21 Biodiesel $0.386 per litre
    10.25 Liquid aromatic hydrocarbons consisting principally of benzene, toluene or xylene or mixtures of them (other than goods covered by section 77J of the Excise Act 1901 ) $0.386 per litre
    10.26 Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901 ) $0.386 per litre
    10.27 White spirit (other than goods covered by section 77J of the Excise Act 1901 ) $0.386 per litre
    10.28 Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901 ) $0.386 per litre
    10.30 Blends of 1 or more of the above goods (with or without other substances) not elsewhere included that can be used as fuel in an internal combustion engine (other than goods covered by section 77J of the Excise Act 1901 ) The amount of duty worked out under section 6G
    15 Goods as follows, other than:
    (a) goods for use as a fuel; and
    (b) exempt oils and hydraulic fluids
    15.1 Petroleum based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases $0.085 per litre
    15.2 Petroleum based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as oils (including lubricant/fluid/oil products) but not greases $0.085 per litre
    15.3 Petroleum based greases and their synthetic equivalents $0.085 per kilogram
    15.4 Petroleum based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as greases $0.085 per kilogram
    20 Stabilised crude petroleum oil, other than:
    (a) stabilised crude petroleum oil produced from a Resource Rent Tax area; and
    (b) exempt offshore oil
    20.1 As prescribed by by law Free
    20.2 Delayed entry oil The delayed entry oil rate that applies to the oil
    20.3 Pre threshold onshore oil Free
    20.5 New oil Free, or, if higher, the amount of duty worked out under section 6C
    20.6 Intermediate oil Free, or, if higher, the amount of duty worked out under section 6D
    20.7 Other Free, or, if higher, the amount of duty worked out under section 6B
    21 Condensate, other than:
    (a) condensate produced from a Resource Rent Tax area; and
    (b) condensate produced from a prescribed source; and
    (c) exempt offshore condensate
    21.1 As prescribed by by-law Free
    21.2 Pre-threshold onshore condensate Free
    21.3 Other Free, or, if higher, the amount of duty worked out under section 6CA

    fee



    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.