EXCISE TARIFF ACT 1921

S 5B(2) amended by No 109 of 2008, s 3 and Sch 1 item 17, by substituting "subsections (3) and (3A)" for "subsection (3)", applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 5B(3) amended by No 109 of 2008, s 3 and Sch 1 items 18 and 19, by inserting "(other than condensate)" after "prescribed petroleum" and inserting the note at the end, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 5B(3A) substituted by No 109 of 2008, s 3 and Sch 1 item 20, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. S 5B(3A) formerly read:

5B(3A)
Subsection (3) does not apply to any mixture of prescribed petroleum and stabilized oil if:

(a) the prescribed petroleum in the mixture is condensate; and

(b) the stabilized oil in the mixture is obtained from unstabilized oil produced from a different well to the well from which the condensate is produced.

S 5B(4) amended by No 109 of 2008, s 3 and Sch 1 items 21 and 22, by inserting "or condensate" after "stabilized oil" and inserting "or condensate (as the case requires)" after "that oil", applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 5B(4A) amended by No 109 of 2008, s 3 and Sch 1 items 23 and 24, by inserting "or condensate" after "stabilized oil" and inserting "or condensate (as the case requires)" after "that oil", applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 5C repealed by No 75 of 2006, s 3 and Sch 1 item 7, effective 1 July 2006. S 5C formerly read:

5c
Regulations may be made for the purposes of item 11 of the Schedule to:

(a) prescribe a chemical additive as a fuel marker; and

(b) provide for and in relation to the addition of the marker at or above a prescribed proportion to a product in a subitem of that item.

S 5D repealed by No 75 of 2006, s 3 and Sch 1 item 7, effective 1 July 2006. S 5D formerly read:

5D
A classification of products in a subitem of item 11 of the Schedule that is not described as containing at least the prescribed proportion of the marker is to be interpreted as a classification applicable only to products that:

(a) do not contain the marker at all; or

(b) contain the marker below the threshold proportion prescribed for the purposes of this section by the regulations.

S 6A(1) amended by No 101 of 2015, s 3 and Sch 1 items 21 to 23, by substituting "each CPI indexed rate is" for "each rate of duty set out in item 1, 2 or 3 of the Schedule (each alcohol duty rate ) is", the formula and the note, effective 31 January 2015. No 101 of 2015, s 3 and Sch 1 item 30 contains the following application provision:

30 Application of amendments  
30
The amendments made by this Part apply to goods manufactured or produced in Australia on or after 31 January 2015 and to goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before 31 January 2015;

(b) on 31 January 2015, the goods either were 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;

(c) no duty of excise had been paid on the goods before 31 January 2015.

The formula and the note formerly read:

Alcohol duty rate on the day before the indexation day

×

Indexation factor for the indexation day

Note:

For indexation factor see subsection (3) and for indexation day see subsection (10).

S 6A(2) amended by No 101 of 2015, s 3 and Sch 1 item 24, by substituting "the CPI indexed rate" for "the alcohol duty rate", effective 31 January 2015. For application provision, see note under s 6A(1).

S 6A(5) amended by No 101 of 2015, s 3 and Sch 1 item 25, by substituting "a CPI indexed rate" for "an alcohol duty rate", effective 31 January 2015. For application provision, see note under s 6A(1).

S 6A(6) amended by No 101 of 2015, s 3 and Sch 1 item 25, by substituting "a CPI indexed rate" for "an alcohol duty rate", effective 31 January 2015. For application provision, see note under s 6A(1).

S 6A(8) amended by No 101 of 2015, s 3 and Sch 1 item 25, by substituting "a CPI indexed rate" for "an alcohol duty rate", effective 31 January 2015. For application provision, see note under s 6A(1).

S 6A(9) amended by No 101 of 2015, s 3 and Sch 1 item 25, by substituting "a CPI indexed rate" for "an alcohol duty rate", effective 31 January 2015. For application provision, see note under s 6A(1).

Definition of "CPI indexed rate" amended by No 101 of 2015, s 3 and Sch 2 item 1, by substituting para (b)(ii), effective 1 July 2015. Para (b)(ii) formerly read:

(ii) subitem 10.7, 10.11, 10.12 or 10.30; or

Definition of "CPI indexed rate" inserted by No 101 of 2015, s 3 and Sch 1 item 26, effective 31 January 2015. For application provision, see note under s 6A(1).

S 6A substituted by No 9 of 2014, s 3 and Sch 1 item 4, applicable in relation to the indexation day that is 1 February 2014 and each later indexation day. S 6A formerly read:

SECTION 6A INDEXATION OF RATES OF DUTY  
6A(1)
In this section, unless the contrary intention appears:

indexation period
means the 6 month period starting on 1 February 1984 and each subsequent 6 month period.

relevant rate
means a rate of duty (other than the rate free ) specified in an item or subitem of the Schedule other than item 20.

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S 6A(1) amended by No 75 of 2006, s 3 and Sch 1 item 8, by substituting "item or subitem of the Schedule other than item 20" for "item, sub-item, paragraph or subparagraph of the Schedule other than sub-item 1(BB) and items 17 and 20" in the definition of "relevant rate", effective 1 July 2006.

6A(1A)
For the indexation period that commences on 1 August 2001 and any subsequent indexation period, this section does not apply to:

(a) a rate of duty specified in item 10 of the Schedule; or

(b) an excise tariff alteration that proposes to alter a rate specified in item 10 of the Schedule.

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S 6A(1A) amended by No 75 of 2006, s 3 and Sch 1 item 9, by substituting "item 10" for "item 11 or 12" in paras (a) and (b), effective 1 July 2006.

S 6A(1A) inserted by No 67 of 2001, s 3 and Sch 1 item 1, effective 30 June 2001.

6A(1B)
For the indexation period that commences on 1 February 2003 and any subsequent indexation period, this section does not apply to:

(a) a rate of duty specified in item 15 of the Schedule; or

(b) an excise tariff alteration that proposes to alter a rate specified in item 15 of the Schedule.

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S 6A(1B) inserted by No 113 of 2002, s 3 and Sch 1 item 8, effective 2 December 2002.

6A(2)
Subject to subsection (3), if at any time, whether before or after the commencement of this section, the Statistician has published or publishes an index number in respect of a quarter in substitution for an index number previously published by him or her in respect of that quarter, the publication of the later index number shall be disregarded for the purposes of this section.

6A(3)
If at any time, whether before or after the commencement of this section, the Statistician has changed or changes the reference base for the consumer price index, then, for the purposes of the application of this section after the change took place or takes place, regard shall be had only to index numbers published in terms of the new reference base.

6A(4)
If the factor worked out in relation to an indexation period in accordance with subsection (5) is more than 1, this Act has effect as if, on the first day of the period, there were substituted for each relevant rate a rate of duty worked out using the formula:

relevant rate × factor

where:

relevant rate means the rate of duty as defined in subsection (1) or if, by previous operation of this section, this Act has effect as if another rate were substituted, the last substituted rate.

factor means the factor worked out in relation to that period under subsection (5).

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S 6A(4) amended by No 75 of 2006, s 3 and Sch 1 item 10, by omitting "or of section 6AAA and this section," after "operation of this section," in the definition of "relevant rate", effective 1 July 2006.

6A(4A)
If the rate of duty worked out under subsection (4) in respect of an item or subitem of the Schedule (the prescribed rate ) has more decimal places than the number of decimal places in the relevant rate, the prescribed rate is to be rounded in accordance with subsections (4B) and (4C).

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S 6A(4A) amended by No 75 of 2006, s 3 and Sch 1 item 11, by substituting "in respect of an item or subitem" for ", or under subsection (4) as modified by section 6AAA, in respect of an item, sub-item, paragraph or subparagraph", effective 1 July 2006.

6A(4B)
If the prescribed rate worked out to one more decimal place than the relevant rate would end in a number less than 5, the rate worked out under subsection (4) is taken to be a rate of duty equal to the prescribed rate worked out to the same number of decimal places as the relevant rate.

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S 6A(4B) amended by No 75 of 2006, s 3 and Sch 1 item 12, by omitting ", or under subsection (4) as modified by section 6AAA," after "under subsection (4)", effective 1 July 2006.

6A(4C)
If the prescribed rate worked out to one more decimal place than the relevant rate would end in 5 or a greater number, the rate of duty worked out under subsection (4) is taken to be a rate of duty equal to the prescribed rate worked out to the same number of decimal places as the relevant rate increased by:

(a) if the number of decimal places in the relevant rate is 2-0.01; or

(b) if the number of decimal places in the relevant rate is 3-0.001; or

(c) if the number of decimal places in the relevant rate is 4-0.0001; or

(d) if the number of decimal places in the relevant rate is 5-0.00001.

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S 6A(4C) amended by No 75 of 2006, s 3 and Sch 1 item 13, by omitting ", or under subsection (4) as modified by section 6AAA," after "under subsection (4)", effective 1 July 2006.

6A(4D)
If an excise tariff alteration proposed in the Parliament proposes to alter, on and from a particular day, an item or subitem of the Schedule by substituting a rate for the relevant rate, then, for the purposes of the application of subsection (4) in relation to that relevant rate, the references in subsection (4) and in subsections (4A), (4B) and (4C) to the relevant rate are to be read, on and after that day, as references to the rate proposed by that alteration to be substituted for the relevant rate.

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S 6A(4D) amended by No 75 of 2006, s 3 and Sch 1 items 14 to 16, by substituting item or subitem of" for "item, sub-item, paragraph or subparagraph in", omitting ", and of subsection (4) as modified by section 6AAA," after "application of subsection (4)" and omitting "or in that subsection as so modified" after "references in subsection (4)", effective 1 July 2006.

6A(5)
The factor to be ascertained for the purposes of subsection (4) in relation to a relevant period:

(a) is the number, calculated to 3 decimal places, ascertained by dividing:

(i) if the relevant period commences on 1 February-the index number for the last preceding December quarter; or

(ii) if the relevant period commences on 1 August-the index number for the last preceding June quarter;

by the highest index number in respect of a December or June quarter that preceded that quarter, not being a December or June quarter that occurred before the December quarter in the year 1983; or

(b) if the number so ascertained would, if it were calculated to 4 decimal places, end in a number greater than 4-is the number so ascertained increased by 0.001.

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S 6A(5) amended by No 75 of 2006, s 3 and Sch 1 item 17, by omitting ", or that subsection as modified by section 6AAA," after "purposes of subsection (4)", effective 1 July 2006.

6A(6)
If an index number necessary for the calculation of the factor to be ascertained in relation to a relevant period in accordance with subsection (5) is not published by the Statistician more than 5 days before the first day of the period, subsection (4) has effect in relation to the period as if the reference in that subsection to the first day of the period were a reference to the day that is 5 days after the day on which the index number was published.

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S 6A(6) amended by No 75 of 2006, s 3 and Sch 1 item 18, by omitting ", or that subsection as modified by section 6AAA," after "period, subsection (4)", effective 1 July 2006.

6A(7)
Where by virtue of the application of this section, this Act has effect as if another rate of duty were substituted for a relevant rate on a particular day, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.

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S 6A(7) amended by No 75 of 2006, s 3 and Sch 1 item 19, by omitting "or section 6AAA" after "application of this section", effective 1 July 2006.

6A(8)
Where, by virtue of the application of this section, this Act is to have effect as if another rate of duty (in this subsection referred to as a substituted rate ) were substituted for a relevant rate on a particular day, the CEO shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the substituted rates and goods to which they are to apply.

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S 6A(8) amended by No 75 of 2006, s 3 and Sch 1 item 20, by omitting "or section 6AAA" after "application of this section", effective 1 July 2006.

S 6AAA(3) amended by No 101 of 2015, s 3 and Sch 2 item 2, by substituting para (a)(ii), effective 1 July 2015. Para (a)(ii) formerly read:

(ii) subitem 10.7, 10.11, 10.12 or 10.30;

S 6AAA inserted by No 101 of 2015, s 3 and Sch 1 item 27, effective 31 January 2015. For application provision, see note under s 6A(1).

Former s 6AAA repealed by No 75 of 2006, s 3 and Sch 1 item 21, effective 1 July 2006. S 6AAA formerly read:

6AAA(1)
The purpose of this section is to modify the ordinary indexation provisions set out in section 6A for particular goods in respect of nominated indexation periods beginning with the indexation period starting on 1 February 1994.

6AAA(2)
If the factor worked out under subsection 6A(5) in relation to an indexation period starting on 1 February 1994, 1 August 1994, or 1 February 1995 is more than 1, section 6A operates in respect of that period as if subsection 6A(4) provided, in relation to goods in item 6, 7 or 8 of the Schedule, that this Act has effect as if, on the first day of that period, there were substituted for the relevant rate applying to the goods, a rate worked out using the formula:

105 × [relevant × factor] 100

where:

relevant rate means the rate as defined in subsection (8) that applies to those goods or if, by previous operation of section 6A and this section, this Act has effect as if another rate were substituted, the last substituted rate.

factor means the factor worked out in relation to that period under subsection 6A(5).

6AAA(3)
If the factor worked out under subsection 6A(5) in relation to an indexation period starting on 1 February 1994, 1 August 1994, or 1 February 1995 is equal to or less than 1, section 6A operates in respect of that period as if subsection 6A(4) provided, in relation to goods in item 6, 7 or 8 of the Schedule, that this Act has effect as if, on the first day of that period, there were substituted for the relevant rate applying to the goods, a rate worked out using the formula:

105 × relevant rate 100

where:

relevant rate means the rate as defined in subsection (8) that applies to those goods or if, by previous operation of section 6A and this section, this Act has effect as if another rate were substituted, the last substituted rate.

6AAA(4)
If the factor worked out under subsection 6A(5) in relation to an indexation period starting on 1 February 1994 or 1 August 1994 is more than 1, section 6A operates in respect of that period as if subsection 6A(4) provided, in relation to goods in an item of the Schedule in column 1 of Table 1, that this Act has effect as if, on the first day of that period, there were substituted for the relevant rate applying to the goods, a rate worked out using the formula:

[relevant rate × factor] + additional rate

where:

relevant rate means the rate as defined in subsection (8) or if, by previous operation of section 6A and this section, this Act has effect as if another rate were substituted, the last substituted rate.

factor means the factor worked out in relation to that period under subsection 6A(5).

additional rate , in relation to an indexation period, means the additional rate set out in the column of Table 1 that refers to that period.

TABLE 1

TABLE 1

Column 1	Column 2	Column 3
Items of the Schedule	Additional rate for indexation period starting on 1 February 1994	Additional rate for indexation period starting on 1 August 1994
11(A)(3)(b) 11(C)(2)(a)	2 cents per litre	2 cents per litre

6AAA(5)
If the factor worked out under subsection 6A(5) in relation to an indexation period starting on 1 February 1994 or 1 August 1994 is equal to or less than 1, section 6A operates in respect of that period as if subsection 6A(4) provided, in relation to goods in an item of the Schedule in column 1 of Table 1 above, that this Act has effect as if, on the first day of that period, there were substituted for the relevant rate applying to the goods, a rate worked out using the formula:

relevant rate + additional rate

where:

relevant rate means the rate as defined in subsection (8) or if, by previous operation of section 6A and this section, this Act has effect as if another rate were substituted, the last substituted rate.

additional rate , in relation to an indexation period, means the additional rate set out in the column of Table 1 above that refers to that period.

6AAA(6)
If the factor worked out under subsection 6A(5) in relation to an indexation period starting on 1 February 1994 or 1 August 1994 is more than 1, section 6A operates in respect of that period as if subsection 6A(4) provided, in relation to goods in an item of the Schedule in column 1 of Table 2, that this Act has effect as if, on the first day of that period, there were substituted for the relevant rate applying to the goods, a rate worked out using the formula:

[relevant rate × factor] + additional rate

where:

relevant rate means the rate as defined in subsection (8) or if, by previous operation of section 6A and this section, this Act has effect as if another rate were substituted, the last substituted rate.

factor means the factor worked out in relation to that period under subsection 6A(5).

additional rate , in relation to an indexation period, means the additional rate set out in the column of Table 2 that refers to that period.

TABLE 2

TABLE 2

Column 1	Column 2	Column 3
Items of the Schedule	Additional rate for indexation period starting on 1 February 1994	Additional rate for indexation period starting on 1 August 1994
11(A)(3)(c) 11(B)(3) 11(C)(2)(b) 11(E)(2)	1 cent per litre	1 cent per litre

6AAA(7)
If the factor worked out under subsection 6A(5) in relation to an indexation period starting on 1 February 1994 or 1 August 1994 is equal to or less than 1, section 6A operates in respect of that period as if subsection 6A(4) provided, in relation to goods in an item of the Schedule in column 1 of Table 2 above, that this Act has effect as if, on the first day of that period, there were substituted for the relevant rate applying to the goods, a rate worked out using the formula:

relevant rate + additional rate

where:

relevant rate means the rate as defined in subsection (8) or if, by previous operation of section 6A and this section, this Act has effect as if another rate were substituted, the last substituted rate.

additional rate , in relation to an indexation period, means the additional rate set out in the column of Table 2 above that refers to that period.

6AAA(8)
In this section:

indexation period
means the 6 month period commencing on a day referred to in subsection (1), (2), (3), (4), (5), (6) or (7).

relevant rate
, in relation to goods referred to in subsection (2), (3), (4), (5), (6) or (7), means the rate of duty specified in respect of the item in the Schedule that covers those goods.

S 6AA(1) amended by No 80 of 2017, s 3 and Sch 1 item 2, by substituting "the rate of duty set out in subitem 5.1 of the Schedule (the tobacco duty rate )" for "each rate of duty set out in item 5 of the Schedule (each tobacco duty rate )", effective 31 August 2017.

S 6AA(2) substituted by No 80 of 2017, s 3 and Sch 1 item 3, effective 31 August 2017. S 6AA(2) formerly read:

6AA(2)
The amount worked out under subsection (1) is to be rounded to the same number of decimal places as the tobacco duty rate was on the day before the indexation day (rounding up if the next decimal place is 5 or more).

S 6AA(5) substituted by No 72 of 2024, s 3 and Sch 1 item 1, effective 1 September 2023. No 72 of 2024, s 3 and Sch 1 item 5 contain the following transitional provisions:

5 Transitional provisions  
(1)
Section 6AA of the Excise Tariff Act 1921 (as in force immediately before 1 September 2023) is taken to have had no effect in relation to each transitional indexation day.

(2)
Instead, the tobacco duty rate is replaced under section 6AA of the Excise Tariff Act 1921 in relation to each transitional indexation day in accordance with that section, as amended by this Schedule.

(3)
The applicable rate, within the meaning of section 6AAB of the Excise Tariff Act 1921, on a day on or after 1 September 2023 is to be worked out under that Act, as amended by this Schedule.

(4)
In this item:

transitional indexation day
means:

(a) 1 September 2023; and

(b) if this Act receives the Royal Assent on or after 1 March 2024 - 1 March 2024.

S 6AA(5) formerly read:

6AA(5)
Despite subsection (3), treat the indexation factor for 1 September 2014, 1 September 2015, 1 September 2016, 1 September 2017, 1 September 2018, 1 September 2019 or 1 September 2020 as 1 if, on that day, it would otherwise be less than 1.

S 6AA(5) amended by No 60 of 2016, s 3 and Sch 1 item 1, by substituting ", 1 September 2016, 1 September 2017, 1 September 2018, 1 September 2019 or 1 September 2020" for "or 1 September 2016", effective 23 September 2016.

S 6AA(6) substituted by No 72 of 2024, s 3 and Sch 1 item 1, effective 1 September 2023. For transitional provisions, see note under s 6AA(5). S 6AA(6) formerly read:

6AA(6)
The additional factor for an indexation day is:

(a) 1.125, if the indexation day is 1 September 2014, 1 September 2015, 1 September 2016, 1 September 2017, 1 September 2018, 1 September 2019 or 1 September 2020; or

(b) 1, for each other indexation day.

S 6AA(6) amended by No 60 of 2016, s 3 and Sch 1 item 2, by substituting ", 1 September 2016, 1 September 2017, 1 September2018, 1 September 2019 or 1 September 2020" for "or 1 September 2016" in para (a), effective 23 September 2016.

S 6AA inserted by No 9 of 2014, s 3 and Sch 1 item 4, applicable in relation to the indexation day that is 1 March 2014 and each later indexation day.

S 6AAB(2) substituted by No 72 of 2024, s 3 and Sch 1 item 2, effective 1 September 2023. For transitional provisions, see note under s 6AA(5). S 6AAB(2) formerly read:

6AAB(2)
The weight conversion factor is:

(a) for a day on or after the first replacement day and before the second replacement day - 0.000775; or

(b) for a day on or after the second replacement day and before the third replacement day - 0.00075; or

(c) for a day on or after the third replacement day and before the fourth replacement day - 0.000725; or

(d) for a day on or after the fourth replacement day - 0.0007.

S 6AAB(4) substituted by No 72 of 2024, s 3 and Sch 1 item 3, effective 1 September 2023. For transitional provisions, see note under s 6AA(5). S 6AAB(4) formerly read:

6AAB(4)
For the purposes of this section, the first replacement day is:

(a) 1 September 2017; or

(b) if, in relation to the indexation day that is 1 September 2017, subsection 6AA(7) has the effect of replacing a rate of duty on a later day - that later day.

S 6AAB(5) substituted by No 72 of 2024, s 3 and Sch 1 item 3, effective 1 September 2023. For transitional provisions, see note under s 6AA(5). S 6AAB(5) formerly read:

6AAB(5)
For the purposes of this section, the second replacement day is:

(a) 1 September 2018; or

(b) if, in relation to the indexation day that is 1 September 2018, subsection 6AA(7) has the effect of replacing a rate of duty on a later day - that later day.

S 6AAB(6) substituted by No 72 of 2024, s 3 and Sch 1 item 3, effective 1 September 2023. For transitional provisions, see note under s 6AA(5). S 6AAB(6) formerly read:

6AAB(6)
For the purposes of this section, the third replacement day is:

(a) 1 September 2019; or

(b) if, in relation to the indexation day that is 1 September 2019, subsection 6AA(7) has the effect of replacing a rate of duty on a later day - that later day.

S 6AAB(7) substituted by No 72 of 2024, s 3 and Sch 1 item 3, effective 1 September 2023. For transitional provisions, see note under s 6AA(5). S 6AAB(7) formerly read:

6AAB(7)
For the purposes of this section, the fourth replacement day is:

(a) 1 September 2020; or

(b)if, in relation to the indexation day that is 1 September 2020, subsection 6AA(7) has the effect of replacing a rate of duty on a later day - that later day.

S 6AAB inserted by No 80 of 2017, s 3 and Sch 1 item 4, effective 31 August 2017. No 80 of 2017, s 3 and Sch 1 item 6 contains the following application provision:

6 Application provision  
(1)
The amendments made by items 4 and 5 apply in relation to goods entered for home consumption on or after the first replacement day.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.

(3)
For the purposes of this item, first replacement day has the same meaning as in section 6AAB of the Excise Tariff Act 1921 as amended by this Act.

S 6AAC inserted by No 137 of 2018, s 3 and Sch 1 item 2, effective 1 January 2019, applicable in relation to tobacco goods manufactured on or after 1 July 2019.

S 6AB amended by No 134 of 2011, s 3 and Sch 1 item 1, effective 24 November 2011. For application and saving provisions see note under s 6CA(1A).

S 6AB substituted by No 109 of 2008, s 3 and Sch 1 item 25, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. S 6AB formerly read:

SECTION 6AB APPLICABLE PETROLEUM PRICES  
6AB(1)
For the purposes of section 6B, 6C or 6D, at any particular time the applicable petroleum price for a month occurring after 30 June 1997 in respect of stabilized crude petroleum oil obtained from a production area that is, under by-laws, a prescribed production area, a prescribed new production area or a prescribed intermediate production area, as the case requires, for the purposes of that section, is:

(a) if at that time the final VOLWARE price for the month and an oil producing region that constitutes or includes that production area has been determined under section 7 of the Petroleum Excise (Prices) Act 1987-that final VOLWARE price; or

(b) if at that time the final VOLWARE price has not been so determined-the interim VOLWARE price determined under that section for the month and an oil producing region that constitutes or includes that production area.

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S 6AB(1) amended by No 25 of 2001, s 3 and Sch 7 item 13, by substituting "by-laws" for "Departmental By-laws", effective 4 May 2001.

S 6AC substituted by No 109 of 2008, s 3 and Sch 1 item 25, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. S 6AC formerly read:

SECTION 6AC APPLICATION OF SECTION 6B, 6C OR 6D TO DIFFERENT OIL PRODUCING REGIONS  
6AC
Where:

(a) a final VOLWARE price or an interim VOLWARE price has been, or is taken to have been, determined under the Petroleum Excise (Prices) Act 1987 for a month and an oil producing region; and

(b) that oil producing region is constituted by or includes:

(i) a particular prescribed production area within the meaning of section 6B; or

(ii) a particular prescribed new production area within the meaning of section 6C; or

(iii) a particular prescribed intermediate production area within the meaning of section 6D;

that determination is taken to have effect, and, at all material times to have had effect, in the application of that section in respect of stabilized crude petroleum obtained from that production area, as if it were also a determination of that price made in respect of that particular production area.

Definition of "adjusted previous year's duty" amended by No 164 of 2001, s 3 and Sch 1 item 3 by substituting "old oil" for "relevant oil", effective 1 July 2001.

Definition of "non-adjusted previous year's duty" amended by No 164 of 2001, s 3 and Sch 1 item 4 by substituting "old oil" for "relevant oil", effective 1 July 2001.

Definition of "old oil" amended by No 75 of 2006, s 3 and Sch 1 item 22, by substituting "subitem 20.7 of" for "subparagraph 17(A)(2)(b) in", effective 1 July 2006.

Definition of "old oil" inserted by No 164 of 2001, s 3 and Sch 1 item 5, effective 1 July 2001.

Definition of "prescribed production area" amended by No 25 of 2001, s 3 and Sch 7 item 14, by substituting "by-laws" for "Departmental By-laws", effective 4 May 2001.

Definition of "relevant oil" repealed by No 164 of 2001, s 3 and Sch 1 item 6, effective 1 July 2001. The definition formerly read:

relevant oil
means stabilized crude petroleum oil in respect of which subparagraph 17(A)(2)(b) in the Schedule applies.

Definition of "threshold price" repealed by No 164 of 2001, s 3 and Sch 1 item 7, effective 1 July 2001. The definition formerly read:

threshold price
, in relation to a particular time, means:

(a) if paragraph (b) does not apply-$224.54 per kilolitre; or

(b) if at that time this Act has effect, because of section 6AA, as if another price is substituted-the last price to be so substituted.

Definition of "threshold quantity" repealed by No 164 of 2001, s 3 and Sch 1 item 8, effective 1 July 2001. The definition formerly read:

threshold quantity
, in relation to a month, means the number of kilolitres ascertained in accordance with the formula:

D × K

where:

D is the number of days in the month.

K is:

(a) where the month is in a year in which there are 365 days-1369.8630 kilolitres; or

(b) where the month is in a year in which there are 366 days-1366.1202 kilolitres.

Definition of "variable percentage" repealed by No 164 of 2001, s 3 and Sch 1 item 9, effective 1 July 2001. The definition formerly read:

variable percentage
, in relation to a period, means:

(a) if the period ends on or before 30 June 1988-79%;

(b) if the period ends on or before 30 June 1989-77%; or

(c) if the period commences on or after 1 July 1989-75%.

S 6B(2) amended by No 164 of 2001, s 3 and Sch 1 item 10 by substituting "old oil" for "relevant oil", effective 1 July 2001.

S 6B(3) substituted by No 164 of 2001, s 3 and Sch 1 item 11, effective 1 July 2001. S 6B(3) formerly read:

6B(3) The amount of duty  

Subject to subsection (3A), the amount of duty in respect of relevant oil produced from a prescribed production area and entered for home consumption during a month of a financial year commencing on or after 1 July 1997 is the amount worked out using the formula:

where:

notional duty is the amount of notional duty in respect of relevant oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month, worked out in accordance with subsection (4).

added duty is the sum of the added duty (if any) for that area for:

(a) that month; and

(b) each month of that year before that month;

worked out for each of those months in accordance with subsections (5A), (5AB) and (5AC).

debited adjustment amount is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5B).

duty paid is the amount of duty (if any) paid in respect of relevant oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month.

credited adjustment amount is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5C).

S 6B(3A) amended by No 164 of 2001, s 3 and Sch 1 item 12 by substituting "old oil for "relevant oil, effective 1 July 2001.

S 6B(4) amended by No 164 of 2001, s 3 and Sch 1 items 13 and 14, by substituting "old oil" for "relevant oil" and substituting paras (a) to (e) for paras (a) to (f), effective 1 July 2001. Paras (a) to (f) formerly read:

(a) the quantity (if any) of the oil that exceeds A × B but does not exceed A × 2 B ;

(b) the quantity (if any) of the oil that exceeds A × 2 B but does not exceed A × 4 B ;

(c) the quantity (if any) of the oil that exceeds A × 4 B but does not exceed A × 6 B ;

(d) the quantity (if any) of the oil that exceeds A × 6 B but does not exceed A × 8 B ;

(e) the quantity (if any) of the oil that exceeds A × 8 B but does not exceed A × 10 B ; and

(f) the quantity (if any) of the oil that exceeds A × 10 B ;

S 6B(5A) repealed by No 164 of 2001, s 3 and Sch 1 item 15, effective 1 July 2001. S 6B(5A) formerly read:

6B(5A) Added duty  

Subject to subsection (9A), if:

(a) the applicable petroleum price for a month of a financial year and a prescribed production area exceeds the threshold price at the start of the month; and

(b) the quantity of relevant oil produced from that prescribed production area and entered for home consumption during the month exceeds the threshold quantity for that month;

there is added duty for that area for the month (whether in that financial year or in the following financial year) that immediately follows that first-mentioned month.

S 6B(5AB) repealed by No 164 of 2001, s 3 and Sch 1 item 15, effective 1 July 2001. S 6B(5AB) formerly read:

6B(5AB) The amount of added duty  

The amount of added duty referred to in subsection (5A) is an amount equal to the added percentage, for the month, of the product of:

(a) that applicable petroleum price; and

(b) the number of kilolitres in the excess referred to in paragraph (5A)(b);

worked out to the nearest cent.

S 6B(5AC) repealed by No 164 of 2001, s 3 and Sch 1 item 15, effective 1 July 2001. S 6B(5AC) formerly read:

6B(5AC) The added percentage  

The added percentage referred to in subsection (5AB) is the lesser of:

(a) 5%; or

(b) the percentage worked out using the formula:

15 × ( Price − Threshold price ) Price

where:

price is the number of dollars in the price that, at the start of the month, is the applicable petroleum price for that month.

threshold price is the number of dollars in the threshold price at the start of the month.

S 6B(5B) amended by No 109 of 2008, s 3 and Sch 1 item 26, by inserting "for stabilised crude petroleum oil" after "a VOLWARE price" in para (a), applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 6B(6) amended by No 164 of 2001, s 3 and Sch 1 item 16 by substituting "old oil" for "relevant oil" (wherever occurring), effective 1 July 2001.

S 6B(7) amended by No 164 of 2001, s 3 and Sch 1 item 17 by substituting paras (a) to (e) for paras (a) to (f). Paras (a) to (f) formerly read:

(a) in the case of a quantity to which paragraph (4)(a) applies-5%;

(b) in the case of a quantity to which paragraph (4)(b) applies-15%;

(c) in the case of a quantity to which paragraph (4)(c) applies-20%;

(d) in the case of a quantity to which paragraph (4)(d) applies-40%;

(e) in the case of a quantity to which paragraph (4)(e) applies-70%; and

(f) in the case of a quantity to which paragraph (4)(f) applies-the variable percentage for the period during which the oil is entered for home consumption.

S 6B(8) amended by No 164 of 2001, s 3 and Sch 1 item 18 by substituting "subsections (5) and (6)" for "subsections (5), (5A) and (6)", effective 1 July 2001.

S 6B(9) amended by No 164 of 2001, s 3 and Sch 1 item 19 by substituting "old oil" for "relevant oil" (wherever occurring), effective 1 July 2001.

S 6B(9A) repealed by No 164 of 2001, s 3 and Sch 1 item 20, effective 1 July 2001. S6B(9A) formerly read:

6B(9A) Added duty-dealing with the first year of production.  

If no relevant oil produced from a prescribed production area was ever entered for home consumption before the start of a month (the relevant month ), then, when working out the added duty (if any) for that area for the month that immediately follows the relevant month, subsection (5A) has effect in relation to the relevant oil produced from that area and entered for home consumption during the latter month as if the reference to the threshold quantity for the relevant month were a reference to the product of that threshold quantity and the factor worked out using the formula:

Days remaining in the relevant month Days in the relevant month

where:

days remaining in the relevant month is the number of days in the period starting on the day on which relevant oil produced from the prescribed production area was first entered for home consumption and ending at the end of the relevant month.

days in the relevant month is the number of days in the relevant month.

S 6B(10) amended by No 75 of 2006, s 3 and Sch 1 item 23, by substituting "subitem 20.7 of" for "subparagraph 17(A)(2)(b) in", effective 1 July 2006.

Definition of "prescribed new production area" amended by No 25 of 2001, s 3 and Sch 7 item 15, by substituting "by-laws" for "Departmental By-laws", effective 4 May 2001.

S 6C(3) amended by No 164 of 2001, s 3 and Sch 1 item 21 by substituting "1 July 2001" for "1 July 1997", effective 1 July 2001.

S 6C(5A) amended by No 109 of 2008, s 3 and Sch 1 item 26, by inserting "for stabilised crude petroleum oil" after "a VOLWARE price" in para (a), applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 6C(5B) amended by No 109 of 2008, s 3 and Sch 1 item 26, by inserting "for stabilised crude petroleum oil" after "a VOLWARE price" in para (a), applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

S 6C(7) amended by No 164 of 2001, s 3 and Sch 1 item 22 by substituting paras (a) to (d), effective 1 July 2001. Paras (a) to (d) formerly read:

(a) in the case of a quantity to which paragraph (4)(a) applies-10%;

(b) in the case of a quantity to which paragraph (4)(b) applies-20%;

(c) in the case of a quantity to which paragraph (4)(c) applies-30%; and

(d) in the case of a quantity to which paragraph (4)(d) applies-35%.

S 6C(10) amended by No 75 of 2006, s 3 and Sch 1 item 24, by substituting "subitem 20.5 of" for "subparagraph 17(A)(2)(a) in", effective 1 July 2006.

Definition of "prescribed condensate production area" substituted by No 134 of 2011, s 3 and Sch 1 item 2, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A). The definition formerly read:

prescribed condensate production area
means a condensate production area prescribed by by-laws (which, without limiting the generality of the foregoing, may be a relevant accumulation, a well, an oilfield or a gas field).

Note:

A by-law may be expressed to take effect before the date it is registered under the Legislative Instruments Act 2003 (see subsection (13) of this section).

S 6CA(1A) amended by No 78 of 2018, s 3 and Sch 2 item 15, by substituting "12(1A)" for "12(3)" in the note, effective 25 August 2018.

S 6CA(1A) amended by No 126 of 2015, s 3 and Sch 1 item 203, by substituting the note, effective 5 March 2016. The note formerly read:

Note:

A by-law may be expressed to take effect before the date it is registered under the Legislative Instruments Act 2003 (see subsection (13) of this section).

S 6CA(1A) inserted by No 134 of 2011, s 3 and Sch 1 item 3, effective 24 November 2011. No 134 of 2011, s 3 and Sch 1 item 5 contains the following application and saving provisions:

5 Application and savings  
(1)
The amendments made by this Schedule apply in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(2)
Subitems (3) and (4) apply to a by-law if:

(a) the by-law prescribed a condensate production area for the purposes of the definition of prescribed condensate production area in subsection 6CA(1) of the Excise Tariff Act 1921; and

(b) the by-law was in force immediately before the commencement of this item.

(3)
The by-law has effect, on and after the commencement of this item, as if it had been made for the purposes of paragraph (a) of the definition of prescribed condensate production area in subsection 6CA(1A) of the Excise Tariff Act 1921 as amended by this Schedule.

(4)
However, the by-law does not have effect, and is taken never to have had effect, to the extent that it prescribed the Rankin Trend as a condensate production area for the purposes of the definition of prescribed condensate production area in subsection 6CA(1) of the Excise Tariff Act 1921.

S 6CA(1B) inserted by No 134 of 2011, s 3 and Sch 1 item 3, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A).

S 6CA(1C) inserted by No 134 of 2011, s 3 and Sch 1 item 3, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A).

S 6CA(1D) substituted by No 126 of 2015, s 3 and Sch 1 item 204, effective 5 March 2016. S 6CA(1D) formerly read:

6CA(1D)
Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations specifying a reservoir, or a group of reservoirs, for the purposes of paragraph (1B)(b) of this section may be expressed to take effect from a date before the regulations are registered under the Legislative Instruments Act 2003.

S 6CA(1D) inserted by No 134 of 2011, s 3 and Sch 1 item 3, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A).

S 6CA(1E) inserted by No 134 of 2011, s 3 and Sch 1 item 3, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A).

S 6CA(13) substituted by No 126 of 2015, s 3 and Sch 1 item 205, effective 5 March 2016. S 6CA(13) formerly read:

6CA(13)
Despite subsection 12(2) of the Legislative Instruments Act 2003, a by-law prescribing a condensate production area may be expressed to take effect before the date it is registered under that Act.

S 6CA inserted by No 109 of 2008, s 3 and Sch 1 item 27, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:

Application  
(2)
Section 6CA of the Excise Tariff Act 1921 applies, in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008 until midnight (by legal time in the Australian Capital Territory) on 30 June 2008, as if the following modifications were made to that section:

(a) the following definitions were omitted:

(i) the definition of adjusted previous year's duty in subsection 6CA(1);

(ii) the definition of non-adjusted previous year's duty in subsection 6CA(1);

(iii) the definition of credited adjustment amount in subsection 6CA(3);

(iv) the definition of debited adjustment amount in subsection 6CA(3);

(b) the formula in subsection 6CA(3) were replaced with the following formula:

Notional duty

−

Duty paid

(c) subsections 6CA(7) and (8) were omitted.

Definition of "prescribed intermediate production area" amended by No 25 of 2001, s 3 and Sch 7 item 16, by substituting "by-laws" for "Departmental By-laws", effective 4 May 2001.

S 6D(10) amended by No 75 of 2006, s 3 and Sch 1 item 25, by substituting "subitem 20.6 of" for "subparagraph 17(A)(2)(aa) in", effective 1 July 2006.

S 6E substituted by No 164 of 2001, s 3 and Sch 1 item 23, effective 1 October 2001. S 6E formerly read:

S 6FAA inserted by No 101 of 2015, s 3 and Sch 1 item 31, applicable to goods manufactured or produced in Australia on or after 1 July 2015 and to goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before 1 July 2015;

(b) on 1 July 2015, the goods either were 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;

(c) no duty of excise hadbeen paid on the goods before 1 July 2015.

S 6FA repealed by No 87 of 2014, s 3 and Sch 1 item 3, applicable in relation to goods that are entered for home consumption after 1 July 2014. S 6FA formerly read:

SECTION 6FA Changes in rate of duty on gasoline for use as fuel in aircraft  
6FA(1)
This Act has effect as if, on each day (the substitution day ) that is one of the following days, the rate (the replacement rate ) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.6 of the Schedule:

(a) 1 July in 2013 and each later year;

(b) 1 January in 2016 and each later year.

Replacement rate

6FA(2)
The replacement rate is the sum of:

(a) $0.03556 per litre; and

(b) the rate (the carbon component rate ) worked out for the substitution day using the table.

Carbon component rate
	Substitution day	Carbon component rate
1	1 July 2013	$0.05313 per litre
2	1 July 2014	$0.05588 per litre
3	1 July in 2015 or a later year or 1 January in 2016 or a later year	The amount that is: (a) worked out for the substitution day using the formula in subsection (3); and (b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more); per litre

6FA(3)
The formula is:

Per-tonne carbon price equivalent for the substitution day × 0.0022

Note:

Per-tonne carbon price equivalent is defined in subsection 3(1).

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S 6FA(3) substituted by No 200 of 2012, s 3 and Sch 1 item 3, effective 14 December 2012. S 6FA(3) formerly read:

6FA(3)
The formula is:

Average carbon unit auction price for the substitution day × 0.0022

Note:

Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

6FA(4)
The replacement rate applies to gasoline that is entered for home consumption on or after the substitution day (but before the next substitution day) and is for use as fuel in aircraft.

S 6FA inserted by No 156 of 2011, s 3 and Sch 1 item 2, effective 1 July 2012.

S 6FB repealed by No 87 of 2014, s 3 and Sch 1 item 3, applicable in relation to goods that are entered for home consumption after 1 July 2014. S 6FB formerly read:

SECTION 6FB Changes in rate of duty on kerosene for use as fuel in aircraft  
6FB(1)
This Act has effect as if, on each day (the substitution day ) that is one of the following days, the rate (the replacement rate ) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.17 of the Schedule:

(a) 1 July in 2013 and each later year;

(b) 1 January in 2016 and each later year.

Replacement rate

6FB(2)
The replacement rate is the sum of:

(a) $0.03556 per litre; and

(b) the rate (the carbon component rate ) worked out for the substitution day using the table.

Carbon component rate
	Substitution day	Carbon component rate
1	1 July 2013	$0.06279 a litre
2	1 July 2014	$0.06604 a litre
3	1 July in 2015 or a later year or 1 January in 2016 or a later year	The amount that is: (a) worked out for the substitution day using the formula in subsection (3); and (b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more); per litre

6FB(3)
The formula is:

Per-tonne carbon price equivalent for the substitution day × 0.0026

Note:

Per-tonne carbon price equivalent is defined in subsection 3(1).

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S 6FB(3) substituted by No 200 of 2012, s 3 and Sch 1 item 4, effective 14 December 2012. S 6FB(3) formerly read:

6FB(3)
The formula is:

Average carbon unit auction price for the substitution day × 0.0026

Note:

Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

6FB(4)
The replacement rate applies to kerosene that is entered for home consumption on or after the substitution day (but before the next substitution day) and is for use as fuel in aircraft.

S 6FB inserted by No 156 of 2011, s 3 and Sch 1 item 2, effective 1 July 2012.

S 6FC repealed by No 87 of 2014, s 3 and Sch 1 item 3, applicable in relation to goods that are entered for home consumption after 1 July 2014. S 6FC formerly read:

SECTION 6FC Publication of replacement rates for aircraft fuel  
6FC(1)
The CEO must, on or as soon as practicable after each substitution day mentioned in sections 6FA and 6FB, publish for the information of the public a notice in the Gazette setting out:

(a) each replacement rate mentioned in those sections for that day; and

(b) the goods to which each replacement rate applies.

6FC(2)
The CEO must ensure that a copy of a notice under subsection (1) is available on the website of the Australian Taxation Office.

S 6FC inserted by No 156 of 2011, s 3 and Sch 1 item 2, effective 1 July 2012.

S 6G(1) amended by No 101 of 2015, s 3 and Sch 1 items 28 and 29, by inserting ", at the time the duty on the blended goods is payable," in method statement, step 1 and the note at the end of method statement, step 3, effective 31 January 2015. For application provision, see note under s 6A(1).

S 6G(1) amended by No 101 of 2015, s 3 and Sch 1 item 1, by substituting "$0.386" for "$0.38143" in method statement, step 3, effective 10 November 2014. For application provision, see note under the Schedule.

S 6G(1) amended by No 82 of 2015, s 3 and Sch 1 item 3, by omitting "10.11," after "10.7,", effective 1 July 2015.

S 6G substituted by No 67 of 2011, s 3 and Sch 1 item 2, effective 1 December 2011. No 67 of 2011, s 3 and Sch 1 item 12 contains the following application provision:

12 Application of amendments  
(1)
The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods either:

(i) were subject to the CEO's control; or

(ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(c) no duty of excise had been paid on the goods before that day.

(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.

S 6G formerly read:

SECTION 6G DUTY PAYABLE ON BLENDED GOODS  
6G(1)
Duty payable under this Act on goods (the blended goods ) that are classified to subitem 10.7, 10.11, 10.12 or 10.30 of the Schedule is worked out using the formula:

[Volume x $0.38143] - Previously paid duties

where:

previously paid duties
means the sum of:

(a) the excise duties (if any) that have already been paid on goods that are constituent elements of the blended goods and that are classified to item 10 or 15 of the Schedule; and

(b) if Customs duties have been paid on imported goods that are constituent elements of the blended goods and that would have been classified to item 10 or 15 of the Schedule if manufactured in Australia - so much of the Customs duties paid as represents the application of the excise equivalent rate in relation to those imported goods.

volume
means the volume in litres of the blended goods (disregarding any water that has been added to manufacture those goods).

6G(2)
In this section:

excise equivalent rate
means so much of the rate of Customs duty applicable to goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if manufactured in Australia.

S 6G substituted by No 75 of 2006, s 3 and Sch 1 item 26, effective 1 July 2006. No 75 of 2006, s 3 and Sch 1 item 46 contains the following transitional provision:

46 Transitional - previously paid dutires  
46
In working out the duty payable on blended goods under section 6G of the Excise Tariff Act 1921 after 1 July 2006, paragraph (a) of the definition of previously paid duties in that section includes any excise duties already paid on goods that:

(a) are constituent elements of the blended goods; and

(b) were classified to item 11, 12 or 15 of the Schedule to that Act (as in force before 1 July 2006).

S 6H(1) amended by No 101 of 2015, s 3 and Sch 2 item 3, by inserting "That rate is indexed under section 6A." at the end of the note, effective 1 July 2015.

S 6H inserted by No 82 of 2015, s 3 and Sch 1 item 4, effective 1 July 2015.

Former s 6H repealed by No 81 of 2012, s 3 and Sch 1 item 5, effective 1 July 2012. S 6H formerly read:

SECTION 6H Changes in rate of duty on carbon-rated compressed natural gas  
6H(1)
This Act has effect as if, on each day (the substitution day ) that is one of the following days, the rate (the replacement rate ) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.19D of the Schedule:

(a) 1 July in 2013 and each later year;

(b) 1 January in 2016 and each later year.

Replacement rate

6H(2)
The replacement rate for the substitution day is the rate worked out using the table.

Replacement rate
	Substitution day	Rate of duty
1	1 July 2013	$0.07004 per kilogram
2	1 July 2014	$0.07366 per kilogram
3	1 July in 2015 or a later year or 1 January in 2016 or a later year	The amount that is: (a) worked out for the period using the formula in subsection (3); and (b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more); per kilogram

6H(3)
The formula is:

Average carbon unit auction price for the substitution day × 0.0029

Note:

Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

6H(4)
The replacement rate applies to carbon-rated compressed natural gas that is entered for home consumption on or after the substitution day (but before the next substitution day).

Publication of replacement rate

6H(5)
The CEO must, on or as soon as practicable after the substitution day, publish for the information of the public a notice in the Gazette setting out:

(a) the replacement rate; and

(b) the goods to which the replacement rate applies.

6H(6)
The CEO must ensure that a copy of a notice under subsection (5) is available on the website of the Australian Taxation Office.

Former s 6H inserted by No 156 of 2011, s 3 and Sch 2 item 4, effective 1 July 2012.

S 6J(1) amended by No 101 of 2015, s 3 and Sch 2 item 4, by inserting "That rate is indexed under section 6A." at the end of the note, effective 1 July 2015.

S 6J inserted by No 82 of 2015, s 3 and Sch 1 item 4, effective 1 July 2015.