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Excise Tariff Working Pages

Schedule  (10 November 2014)

+"Beer" means a brewed beverage which –

(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;

(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 added to it, at any time, spirit distilled from beer, but only if that spirit did not add more that 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.

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

"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.

+"Sugar" means:

(a) monosaccharide; or

(b) disaccharide

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

"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 which has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor which is, or which contains, any spirit obtained by distillation.

A reference to alcohol shall be read as a reference to ethyl alcohol.

The volume of alcohol contained in goods:

(a) is 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 that last-mentioned section.

+ Operative 28082009

The definition of "Territorial sea" has been repealed as it is now included in the Acts Interpretation Act 1901

 

Tariff Item 

Sub item 

Unit 

Description of Goods 

Rate 

 

1 

 

 

Beer 

 

* 

 

1.1 

LAL 

Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres 

$40.15 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

* 

 

1.2 

LAL 

Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres 

$8.02 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 

* 

 

1.5 

LAL 

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres 

$46.76 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 

* 

 

1.6 

LAL 

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres 

$25.15 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 

* 

 

1.10 

LAL 

Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres 

$46.76 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 

* 

 

1.11 

LAL 

Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres 

$32.93 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 

* 

 

1.15 

LAL 

Beer not exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment 

$2.82 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 

LAL 

Beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment 

$3.26 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 

* 

2 

 

LAL 

Other excisable beverages not exceeding 10% by volume of alcohol 

$79.22 per litre of alcohol 

 

3 

 

 

Spirits; Other excisable beverages exceeding 10% by volume of alcohol 

 

* 

 

3.1 

LAL 

Brandy 

$73.98 per litre of alcohol 

* 

 

3.2 

LAL 

Other excisable beverages exceeding 10% by volume of alcohol 

$79.22 per litre of alcohol 

 

 

3.5 

LAL 

Spirit that:

(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 

Free 

 

 

3.6 

LAL 

Spirit that:

(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 

Free 

 

 

3.7 

LAL 

Spirit that:

(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 

Free 

 

 

3.8 

LAL 

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 

LAL 

Spirits not elsewhere included 

$79.22 per litre of alcohol 

 

5 

 

 

Tobacco, cigars, cigarettes and snuff 

 

# 

 

5.1 

No 

In stick form not exceeding in weight 0.8 grams per stick actual tobacco content 

$0.46268 per stick 

# 

 

5.5 

Kg 

Other 

$578.37 per kilogram of tobacco content 

 

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) 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 

L 

Petroleum condensate 

$0.386 per litre 

~ 

 

10.2 

L 

Stabilised crude petroleum oil 

$0.386 per litre 

~ 

 

10.3 

L 

Topped crude petroleum oil 

$0.386 per litre 

~ 

 

10.5 

L 

Gasoline (other than for use as fuel in aircraft) 

$0.386 per litre 

^ 

 

10.6 

L 

Gasoline for use as fuel in aircraft 

$0.03556 per litre 

~ 

 

10.7 

L 

Blends of gasoline and ethanol 

The amount of duty worked out under section 6G 

~ 

 

10.10 

L 

Diesel (other than biodiesel) 

$0.386 per litre 

~ 

 

10.11 

L 

Blends of diesel and ethanol 

The amount of duty worked out under section 6G 

~ 

 

10.12 

L 

Blends of diesel and biodiesel 

The amount of duty worked out under section 6G 

~ 

 

10.15 

L 

Heating oil 

$0.386 per litre 

~ 

 

10.16 

L 

Kerosene (other than for use as fuel in aircraft) 

$0.386 per litre 

^ 

 

10.17 

L 

Kerosene for use as fuel in aircraft 

$0.03556 per litre 

~ 

 

10.18 

L 

Fuel oil 

$0.386 per litre 

~ 

 

10.19A 

L 

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 

kg 

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 

kg 

Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 

$0.212 per kilogram 

~ 

 

10.20 

L 

Denatured ethanol for use as fuel in an internal combustion engine 

$0.386 per litre 

~ 

 

10.21 

L 

Biodiesel 

$0.386 per litre 

~ 

 

10.25 

L 

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 

L 

Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901) 

$0.386 per litre 

~ 

 

10.27 

L 

White spirit (other than goods covered by section 77J of the Excise Act 1901) 

$0.386 per litre 

~ 

 

10.28 

L 

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 

L 

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 

L 

Petroleum-based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases 

$0.085 per litre 

 

 

15.2 

L 

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 

Kg 

Petroleum-based greases and their synthetic equivalents 

$0.085 per kilogram 

 

 

15.4 

Kg 

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 

kL 

As prescribed by by-law 

Free 

 

 

20.2 

kL 

Delayed-entry oil 

The delayed-entry oil rate that applies to the oil 

 

 

20.3 

kL 

Pre-threshold onshore oil 

Free 

 

 

20.5 

kL 

New oil 

Free, or, if higher, the amount of duty worked out under section 6C 

 

 

20.6 

kL 

Intermediate oil 

Free, or, if higher, the amount of duty worked out under section 6D 

 

 

20.7 

kL 

Other 

Free, or, if higher, the amount of duty worked out under section 6B 

 

21 

 

kL 

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 

kL 

As prescribed by by-law 

Free 

 

 

21.2 

kL 

Pre-threshold onshore condensate 

Free 

 

 

21.3 

kL 

Other 

Free, or, if higher, the amount of duty worked out under section 6CA 

* Operative 01082014

# Operative 01092014

^ Operative 01072014

~ Operative 10112014

++ Operative 13052008


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