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EXCISE TARIFF ACT 1921
SECTION 1 SHORT TITLE
SECTION 1A GENERAL ADMINISTRATION OF ACT
SECTION 2 CERTAIN ACTS TO BE READ AS ONE WITH THIS ACT
SECTION 3 DEFINITIONS
SECTION 3A MINISTERIAL GUIDELINES RELATING TO FIELDS
SECTION 4 TIME OF IMPOSITION OF DUTIES OF EXCISE
SECTION 5 DUTIES OF EXCISE
SECTION 5B PETROLEUM
SECTION 5C REGULATIONS MAY PRESCRIBE FUEL MARKER
SECTION 5D PETROLEUM PRODUCTS NOT TO INCLUDE CHEMICAL MARKER UNLESS SPECIFIED
SECTION 6A INDEXATION OF CPI INDEXED RATES
SECTION 6AAA ROUNDING OF FUEL DUTY RATES
SECTION 6AA INDEXING OF TOBACCO DUTY RATE UNDER SUBITEM 5.1 OF THE SCHEDULE
SECTION 6AAB TOBACCO DUTY RATE UNDER SUBITEM 5.5 OF THE SCHEDULE
SECTION 6AAC DUTY PAYABLE ON BLENDED TOBACCO GOODS
SECTION 6AB APPLICABLE PETROLEUM PRICES
SECTION 6AC APPLICATION OF SECTION 6B, 6C, 6CA OR 6D TO DIFFERENT OIL PRODUCING REGIONS
SECTION 6B DUTIES OF EXCISE ON OLD OIL
SECTION 6C DUTIES OF EXCISE ON NEW OIL
SECTION 6CA DUTIES OF EXCISE ON CONDENSATE
SECTION 6D DUTIES OF EXCISE ON INTERMEDIATE OIL
SECTION 6E Delayed-entry oil rate
SECTION 6FAA Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
SECTION 6FA Changes in rate of duty on gasoline for use as fuel in aircraft
SECTION 6FB Changes in rate of duty on kerosene for use as fuel in aircraft
SECTION 6FC Publication of replacement rates for aircraft fuel
SECTION 6G DUTY PAYABLE ON CERTAIN FUEL BLENDED GOODS
SECTION 6H Rate of duty payable on denatured ethanol
SECTION 6J Rate of duty payable on biodiesel
SECTION 6K Temporary reduction - CPI indexed fuel rates
SECTION 6L Temporary reduction - rates of duty payable under item 15 of the Schedule
SECTION 7 REGULATIONS
The Schedule

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Reference number: 2025-08-25 14:05:04

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