Excise Tariff Amendment Act (No. 1) 2001 (39 of 2001)
Schedule 1 Amendment of the Excise Tariff Act 1921
Part 2 Amendments having effect on and from 1 July 2000
5 Items 1 and 2 of the Schedule
Repeal the items, 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) not exceeding 3% by volume of alcohol |
$41.67 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) exceeding 3% but not exceeding 3.5% by volume of alcohol |
$35.38 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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(3) exceeding 3.5% by volume of alcohol |
$30.46 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% |
$30.46 per litre of alcohol |
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2 |
SPIRITS; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME EXCEEDING 10% |
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(A) |
Brandy |
$48.17 per litre of alcohol |
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(C) |
Fruit brandy |
$51.58 per litre of alcohol |
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(D) |
Whisky |
$51.58 per litre of alcohol |
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(F) |
Rum |
$51.58 per litre of alcohol |
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(G) |
Liqueurs |
$51.58 per litre of alcohol |
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(H) |
Other Excisable Beverages of an alcoholic strength by volume exceeding 10% |
$51.58 per litre of alcohol |
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(J) |
Spirit for fortifying Australian wine or for fortifying Australian grape must, subject to regulations |
Free |
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(M) |
Spirit for industrial or scientific purposes, n.e.i., subject to regulations |
Free |
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(N) |
Methylated spirits, subject to regulations |
Free |
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(O) |
Spirits, n.e.i. |
$51.58 per litre of alcohol |
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(P) |
Spirit for scientific or educational purposes, subject to regulations - |
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(1) For use in universities |
Free |
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(2) For use in approved technical colleges or other educational institutions prescribed by By-law |
Free |
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(Q) |
Spirit for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations |
Free |
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(R) |
Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by By-law |
Free |