Excise Tariff Amendment Act (No. 1) 2001 (39 of 2001)
Schedule 1 Amendment of the Excise Tariff Act 1921
Part 6 Amendments having effect on and from 4 April 2001
18 Item 1 of the Schedule
Repeal the item, substitute:
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1 |
BEER; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME NOT EXCEEDING 10% |
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(A) |
As prescribed by By-law |
Free |
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(BB) |
Beer produced for non-commercial purposes using commercial facilities or equipment |
7% of the rate applying to goods classified to sub-item (C) |
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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 |
$44.08 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 |
$37.42 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 |
$32.22 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 |
$15.96 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 |
$17.33 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 |
$22.68 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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(D) |
Other Excisable Beverages of an alcoholic strength by volume not exceeding 10% |
$32.22 per litre of alcohol |