EXCISE TARIFF ACT 1921

S 6L inserted by No 36 of 2026, s 3 and Sch 1 item 1, effective 1 August 2025.

S 6L repealed by No 37 of 2023, s 3 and Sch 1 item 1, effective 1 July 2023. S 6L formerly read:

SECTION 6L Temporary reduction - rates of duty payable under item 15 of the Schedule  
Temporary rate reduction

6L(1)
This Act has effect as if on 30 March 2022:
(a) the rates of duty under subitems 15.1 and 15.2 of the Schedule are $ 0.043 per litre; and
(b) the rates of duty under subitems 15.3 and 15.4 of the Schedule are $ 0.043 per kilogram.

6L(2)
A rate of duty that applies under subsection (1) applies to:
(a) goods manufactured or produced in Australia on or after 30 March 2022; and
(b) goods manufactured or produced in Australia before 30 March 2022 if:

(i) on 30 March 2022, the goods were either subject to the CEO ' s control, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before 30 March 2022.

6L(3)
Subsection (2) has effect despite subsection 5(2) .

Restoration of rates

6L(4)
This Act has effect as if on 29 September 2022:
(a) the rates of duty under subitems 15.1 and 15.2 of the Schedule are $ 0.085 per litre; and
(b) the rates of duty under subitems 15.3 and 15.4 of the Schedule are $ 0.085 per kilogram.

6L(5)
A rate of duty that applies under subsection (4) applies to:
(a) goods manufactured or produced in Australia on or after 29 September 2022; and
(b) goods manufactured or produced in Australia before 29 September 2022 if:

(i) on 29 September 2022, the goods were either subject to the CEO ' s control, or were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(ii) no duty of excise had been paid on the goods before 29 September 2022.

6L(6)
Subsection (5) has effect despite subsection 5(2) .

S 6L inserted by No 15 of 2022, s 3 and Sch 1 item 1, effective 31 March 2022.