Excise Tariff Amendment Act (No. 1) 2002 (113 of 2002)
Schedule 1 Amendment of the Excise Tariff Act 1921
Part 3 Amendment having effect on and from 1 July 2002
7 Schedule (subitem 1(C))
Omit the subitem, substitute:
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(C) |
Other Beer |
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(1) packaged in an individual container not exceeding 48 litres |
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(a) not exceeding 3% by volume of alcohol |
$28.49 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
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(b) exceeding 3% but not exceeding 3.5% by volume of alcohol |
$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
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(c) exceeding 3.5% by volume of alcohol |
$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
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(2) packaged in an individual container exceeding 48 litres |
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(a) not exceeding 3% by volume of alcohol |
$5.69 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
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(b) exceeding 3% but not exceeding 3.5% by volume of alcohol |
$17.87 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
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(c) exceeding 3.5% by volume of alcohol |
$23.39 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |