EXCISE TARIFF ACT 1921
SECTION 1
1
SHORT TITLE
This Act may be cited as the
Excise Tariff Act 1921.
SECTION 1A
1A
GENERAL ADMINISTRATION OF ACT
The CEO has the general administration of this Act.
History
S 1A amended by No 25 of 2001, s 3 and Sch 7 item 9, by substituting ``CEO'' for ``Chief Executive Officer of Customs'', effective 4 May 2001.
SECTION 2
2
CERTAIN ACTS TO BE READ AS ONE WITH THIS ACT
The
Excise Act 1901, the
Petroleum Revenue Act 1985, and the
Petroleum Excise (Prices) Act 1987 shall be read as one with this Act.
History
S 2 amended by No 75 of 2006, s 3 and Sch 1 item 1, by substituting "the Petroleum Revenue Act 1985, and the Petroleum Excise (Prices) Act 1987" for "the Distillation Act 1901, the Petroleum Revenue Act 1985, the Petroleum Excise (Prices) Act 1987 and the Petroleum Excise (Prices) Act 1987", effective 1 July 2006.
SECTION 3
DEFINITIONS
3(1)
In this Act, unless the contrary intention appears:
area
includes:
(a)
a part of the surface of the earth and the subsoil beneath that part; and
(b)
a part of the surface of the earth and a part of the subsoil beneath that part.
average carbon unit auction price
(Repealed by No 200 of 2012)
History
Definition of "average carbon unit auction price" repealed by No 200 of 2012, s 3 and Sch 1 item 1, effective 14 December 2012. The definition formerly read:
average carbon unit auction price
for a substitution day mentioned in section 6FA or 6FB means the amount that:
(a)
is worked out under section 196 of the Clean Energy Act 2011 taking account of auctions conducted in the 6 months ending at the end of:
(i)
the last May before the substitution day, if it is 1 July (in 2015 or a later year); or
(ii)
the last November before the substitution day, if it is 1 January (in 2016 or a later year); and
(b)
is the first amount that is worked out in that way for those 6 months and published under that section.
Definition of "average carbon unit auction price" amended by No 81 of 2012, s 3 and Sch 1 item 2, by substituting "or 6FB" for ", 6FB or 6H", effective 1 July 2012.
Definition of "average carbon unit auction price" inserted by No 156 of 2011, s 3 and Sch 1 item 1, effective 1 July 2012.
biodiesel
means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats or oils whether or not used.
History
Definition of "biodiesel" substituted by No 82 of 2015, s 3 and Sch 1 item 1, effective 1 July 2015. The definition formerly read:
biodiesel
means fuel manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono-alkyl esters.
Definition of "biodiesel" substituted by No 75 of 2006, s 3 and Sch 1 item 2, effective 1 July 2006. The definition formerly read:
biodiesel
means fuel:
(a)
for use in an internal combustion engine; and
(b)
manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono-alkyl esters.
S 3(1) amended by No 66 of 2004, s 3 and Sch 1 item 26, by inserting the definition of "biodiesel", effective 18 September 2003.
blended tobacco goods
has the meaning given by subsection 6AAC(1).
History
Definition of "blended tobacco goods" inserted by No 137 of 2018, s 3 and Sch 1 item 1, effective 1 January 2019, applicable in relation to tobacco goods manufactured on or after 1 July 2019.
carbon-rated compressed natural gas
(Repealed by No 81 of 2012)
History
Definition of "carbon-rated compressed natural gas" repealed by No 81 of 2012, s 3 and Sch 1 item 3, effective 1 July 2012. The definition formerly read:
carbon-rated compressed natural gas
means compressed natural gas that:
(a)
was compressed for use other than as a fuel for a motor vehicle; or
(b)
was compressed for use as a fuel for a motor vehicle that:
(i)
is designed merely to move goods with a forklift and is for use primarily off public roads; or
(ii)
is of a kind prescribed by the regulations for the purposes of this subparagraph.
Definition of "carbon-rated compressed natural gas" inserted by No 156 of 2011, s 3 and Sch 2 item 2, effective 1 July 2012.
CEO
means the Commissioner of Taxation.
History
Definition of "CEO" amended by No 25 of 2001.
delayed-entry oil
means stabilised crude petroleum oil or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the Schedule applies) produced from a prescribed source, but not entered for home consumption, before the operative day for that source.
History
Definition of "delayed-entry oil" amended by No 109 of 2008, s 3 and Sch 1 item 1, by substituting "or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the Schedule applies)" for "(other than oil in respect of which subitem 20.1 of the Schedule applies)", applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
Definition of "delayed-entry oil" amended by No 75 of 2006, s 3 and Sch 1 item 3, by substituting "subitem 20.1 of" for "paragraph 17(A)(1) in", effective 1 July 2006.
delayed-entry oil rate
, in relation to delayed-entry oil, has the meaning given by section 6E.
diesel
does not include biodiesel.
History
Definition of "diesel" inserted by No 82 of 2015, s 3 and Sch 1 item 2, effective 1 July 2015.
excluded liquid petroleum area
(Repealed by No 17 of 2006)
History
Definition of "excluded liquid petroleum area" repealed by No 17 of 2006, s 3 and Sch 2 item 22, effective 1 July 2008. The definition formerly read:
excluded liquid petroleum area
means an area in respect of which an exploration permit is in force, being an exploration permit to which a production licence in force on or before 1 July 1984 was related.
exempt offshore area
means a production area, within the meaning of section 5B:
(a)
that is outside the outer limits of the territorial sea of Australia; and
(b)
that is not, and has not been, a prescribed source.
exempt offshore condensate
means condensate that is included in exempt offshore oil and condensate.
History
Definition of "exempt offshore condensate" inserted by No 109 of 2008, s 3 and Sch 1 item 2, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
…
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
…
exempt offshore field
means a field:
(a)
that is prescribed by By-law; and
(b)
that consists of, or encompasses, an exempt offshore area or 2 or more exempt offshore areas.
exempt offshore oil
means stabilised crude petroleum oil that is included in exempt offshore oil and condensate.
History
Definition of "exempt offshore oil" substituted by No 109 of 2008, s 3 and Sch 1 item 3, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
The definition formerly read:
exempt offshore oil
means the first 4767.3 megalitres of stabilised crude petroleum oil produced from a particular exempt offshore field from which petroleum oil was not produced before 1 July 1987.
exempt offshore oil and condensate
means the first 4767.3 megalitres of:
(a)
if a particular exempt offshore field produces stabilised crude petroleum oil and condensate - the stabilised crude petroleum oil and condensate that is produced from the field; or
(b)
if a particular exempt offshore field produces either stabilised crude petroleum oil or condensate (but not both) - the stabilised crude petroleum oil or condensate (as the case requires) that is produced from the field;
being a field from which neither petroleum oil nor condensate was produced before 1 July 1987.
History
Definition of "exempt offshore oil and condensate" inserted by No 109 of 2008, s 3 and Sch 1 item 4, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
exempt oils and hydraulic fluids
means goods described in subsection (6).
History
Definition of "exempt oils and hydraulic fluids" inserted by No 113 of 2002.
exempt onshore condensate
means condensate that is included in exempt onshore oil and condensate.
History
Definition of "exempt onshore condensate" inserted by No 51 of 2024, s 3 and Sch 1 item 192, effective 1 July 2024.
exempt onshore oil
means stabilised crude petroleum oil that is included in exempt onshore oil and condensate.
History
Definition of "exempt onshore oil" inserted by No 51 of 2024, s 3 and Sch 1 item 192, effective 1 July 2024.
exempt onshore oil and condensate
means:
(a)
if a particular onshore field produces stabilised crude petroleum oil and condensate - stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field before, on or after 30 June 1987; or
(b)
if a particular onshore field produces stabilised crude petroleum oil but not condensate - stabilised crude petroleum oil produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from the field before, on or after 30 June 1987; or
(c)
if a particular onshore field produces condensate but not stabilised crude petroleum oil - condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of condensate produced from the field before, on or after 30 June 1987.
History
Definition of "exempt onshore oil and condensate" inserted by No 51 of 2024, s 3 and Sch 1 item 192, effective 1 July 2024.
exploration permit
(Repealed by No 17 of 2006)
History
Definition of "exploration permit" repealed by No 17 of 2006, s 3 and Sch 2 item 23, effective 1 July 2008. The definition formerly read:
exploration permit
means an exploration permit for petroleum under Part III of the Petroleum (Submerged Lands) Act 1967.
fuel oil
means a petroleum product, whether obtained through a process of blending or otherwise, that has the physical characteristics described in subsection (4).
index number
(Repealed by No 9 of 2014)
History
Definition "index number" repealed by No 9 of 2014, s 3 and Sch 1 item 6, effective 1 December 2013. The definition formerly read:
index number
, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Statistician in respect of that quarter.
installation
means a subsea installation, for the production of petroleum oil or condensate, that is connected to a fixed platform, a floating production system or any other petroleum collection system.
History
Definition of "installation" amended by No 109 of 2008, s 3 and Sch 1 item 5, by inserting "or condensate" after "petroleum oil", applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
intermediate area
means an area declared by the Resources Minister, by notice in writing published in the Gazette, to be an intermediate area for the purposes of this Act, being an area that contains at least one old accumulation but that does not contain a relevant accumulation which was developed before 23 October 1984.
History
Definition of "intermediate area" amended by No 88 of 2009, s 3 and Sch 5 item 12, by substituting "Resources Minister" for "Minister for Industry, Science and Resources", effective 18 September 2009.
S 3 amended by No 164 of 2001.
intermediate oil
means stabilized crude petroleum oil (other than new oil, delayed-entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from an intermediate area.
History
Definition of "intermediate oil" amended by No 75 of 2006, s 3 and Sch 1 item 4, by substituting "subitem 20.1 of" for "paragraph 17(A)(1) in", effective 1 July 2006.
liquefied petroleum gas
means:
(a)
liquid propane; or
(b)
a liquid mixture of propane and butane; or
(c)
a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d)
a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
History
Definition of "liquefied petroleum gas" inserted by No 67 of 2011, s 3 and Sch 1 item 1, effective 1 December 2011. For application provision see note under s 6G.
marker
(Repealed by No 75 of 2006)
History
Definition of "marker" repealed by No 75 of 2006, s 3 and Sch 1 item 5, effective 1 July 2006. The definition formerly read:
marker
means a chemical additive of a kind prescribed in the regulations made under section 5C to be a fuel marker.
new oil
means stabilized crude petroleum oil (other than delayed-entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from:
(a)
a relevant accumulation that was discovered on or after 18 September 1975 and before 1 July 1983 by drilling a well that was classified by the Minister, for the purposes of Excise By-law No 78, as:
(i)
a new field discovery; or
(ii)
a new pool (pay) discovery; or
(iii)
a deeper-pool discovery; or
(iv)
a shallower-pool discovery;
subsequent to a determination of the well type by the relevant Energy Minister after drilling and before 1 July 1983; or
(b)
a relevant accumulation that was discovered on or after 18 September 1975 and before 1 July 1983 by drilling a well that was not determined by the relevant Energy Minister before 1 July 1983 to be a well of any particular type; or
(c)
a relevant accumulation that was discovered on or after 1 July 1983.
History
Definition of "new oil" amended by No 75 of 2006, s 3 and Sch 1 item 6, by substituting "subitem 20.1 of" for "paragraph 17(A)(1) in", effective 1 July 2006.
oil producing region
(a)
has the same meaning as in the Petroleum Excise (Prices) Act 1987; and
(b)
includes:
(i)
a production area within the meaning of section 5B, being an area from which condensate is obtained and that is prescribed by the regulations as an oil producing region; or
(ii)
2 or more production areas within the meaning of that section from which condensate is obtained, being areas that are together so prescribed.
Note:
Part IA of the Petroleum Excise (Prices) Act 1987 gives that Act operation in relation to condensate in addition to its operation in relation to stabilised crude petroleum oil. Paragraph (b) of this definition ensures that the definition covers production areas from which condensate isobtained.
History
Definition of "oil producing region" substituted by No 109 of 2008, s 3 and Sch 1 item 6, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. The definition formerly read:
oil producing region
has the same meaning as in the Petroleum Excise (Prices) Act 1987.
old accumulation
means a relevant accumulation that was discovered before 18 September 1975.
onshore field
means a field:
(a)
that is prescribed by By-law; and
(b)
that consists of, or encompasses, a production area (within the meaning of section
5B), or 2 or more production areas, that:
(i)
is in a State or Territory or inside the outer limits of the territorial sea of Australia; and
(ii)
is not, and has not been, a prescribed source.
operative day
, in relation to a prescribed source, means the 1 July that is the day prescribed petroleum produced from that source on or after which is exempt from Excise duty because of the Petroleum Revenue Act 1985.
per-tonne carbon price equivalent
(Repealed by No 87 of 2014)
History
Definition of "per-tonne carbon price equivalent" repealed by No 87 of 2014, s 3 and Sch 1 item 1, applicable in relation to goods that are entered for home consumption after 1 July 2014. The definition formerly read:
per-tonne carbon price equivalent
for a substitution day mentioned in section 6FA or 6FB means the per-tonne carbon price equivalent that:
(a)
is worked out under section 196A of the Clean Energy Act 2011 for the 6-month period ending at the end of:
(i)
the last May before the substitution day, if it is 1 July (in 2015 or a later year); or
(ii)
the last November before the substitution day, if it is 1 January (in 2016 or a later year); and
(b)
is the first per-tonne carbon price equivalent that is worked out under that section for that 6-month period and published under that section.
Definition of "per-tonne carbon price equivalent" inserted by No 200 of 2012, s 3 and Sch 1 item 2, effective 14 December 2012.
platform
means a platform for the production of petroleum oil or condensate.
History
Definition of "platform" amended by No 109 of 2008, s 3 and Sch 1 item 7, by inserting "or condensate" at the end, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
pre-operative year
, in relation to a prescribed source, means the financial year immediately preceding the operative day for that source.
prescribed source
means:
(a)
a prescribed production area within the meaning of section
6B; or
(b)
a prescribed new production area within the meaning of section
6C; or
(ba)
a prescribed condensate production area within the meaning of section
6CA; or
(c)
a prescribed intermediate production area within the meaning of section
6D;
prescribed petroleum produced from which after 1 July in a particular year is exempt from Excise duty because of the Petroleum Revenue Act 1985.
History
Definition of "prescribed source" amended by No 109 of 2008, s 3 and Sch 1 items 8 and 9, by inserting "or" at the end of para (a) and inserting para (ba), applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
pre-threshold onshore condensate
(Repealed by No 51 of 2024)
History
Definition of "pre-threshold onshore condensate" repealed by No 51 of 2024, s 3 and Sch 1 item 193(a), effective 1 July 2024. The definition formerly read:
pre-threshold onshore condensate
means condensate that is included in pre-threshold onshore oil and condensate.
Definition of "pre-threshold onshore condensate" inserted by No 109 of 2008, s 3 and Sch 1 item 10, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
pre-threshold onshore oil
(Repealed by No 51 of 2024)
History
Definition of "pre-threshold onshore oil" repealed by No 51 of 2024, s 3 and Sch 1 item 193(b), effective 1 July 2024. The definition formerly read:
pre-threshold onshore oil
means stabilised crude petroleum oil that is included in pre-threshold onshore oil and condensate.
Definition of "pre-threshold onshore oil" substituted by No 109 of 2008, s 3 and Sch 1 item 11, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
The definition formerly read:
pre-threshold onshore oil
means stabilised crude petroleum oil produced after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from a particular onshore field.
pre-threshold onshore oil and condensate
(Repealed by No 51 of 2024)
History
Definition of "pre-threshold onshore oil and condensate" repealed by No 51 of 2024, s 3 and Sch 1 item 193(c), effective 1 July 2024. The definition formerly read:
pre-threshold onshore oil and condensate
means:
(a)
if a particular onshore field produces stabilised crude petroleum oil and condensate - stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field; or
(b)
if a particular onshore field produces stabilised crude petroleum oil but not condensate - stabilised crude petroleum oil produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from the field; or
(c)
if a particular onshore field produces condensate but not stabilised crude petroleum oil - condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of condensate produced from the field.
Definition of "pre-threshold onshore oil and condensate" inserted by No 109 of 2008, s 3 and Sch 1 item 12, effective 18 October 2008. No 109 of 2008, s 3 and Sch 1 item 31 contains the following application provision:
Application
(3)
The amendment applies in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(4)
To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
(5)
In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory)on 13 May 2008, from a particular onshore field.
(6)
In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.
production licence
(Repealed by No 17 of 2006)
History
Definition of "production licence" repealed by No 17 of 2006, s 3 and Sch 2 item 24, effective 1 July 2008. The definition formerly read:
production licence
means a production licence under Part III of the Petroleum (Submerged Lands) Act 1967.
relevant accumulation
means a naturally occurring discrete accumulation of oil, of gas, or of both.
relevant Energy Minister
means:
(a)
on and after 18 September 1975 and before 5 October 1976-the Minister for Minerals and Energy; and
(b)
on and after 5 October 1976 and before 20 December 1977-the Minister for National Resources; and
(c)
on and after 20 December 1977 and before 8 December 1979-the Minister for National Development; and
(d)
on and after 8 December 1979 and before 11 March 1983-the Minister for National Development and Energy; and
(e)
on and after 11 March 1983 and before 1 July 1983-the Minister for Resources and Energy.
Resource Rent Tax area
means an area that, for the purposes of the Petroleum Resource Rent Tax Assessment Act 1987, is:
(a)
the exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or
(b)
the retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or
(c)
the production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits.
History
Definition of "Resource Rent Tax area" amended by No 43 of 2019, s 3 and Sch 2 item 78, by substituting all the words after "for the purposes of", effective 1 July 2019. No 43 of 2019, s 3 and Sch 2 items 85-89, contains the following application, transitional and savings provisions:
Division 1 - Application of amendments to deductible expenditure and assessable receipts
85 Application - deductible expenditure and assessable receipts
85(1)
The object of this item is:
(a)
to provide for petroleum resource rent tax to cease to apply to onshore petroleum projects as of 1 July 2019; and
(b)
to prevent expenditure incurred in relation to onshore petroleum projects reducing taxable profit in relation to other kinds of projects and financial years starting on or after 1 July 2019.
85(2)
The amendments made by this Schedule apply to the following:
(a)
an amount of deductible expenditure incurred, or taken to be incurred, in the financial year starting on 1 July 2019 or any later financial year;
(b)
an amount of assessable receipts derived, or taken to be derived, in the financial year starting on 1 July 2019 or any later financial year.
…
Division 2 - General application of amendments
86 Object
86
The object of this Division is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:
(a)
any act done or omitted to be done; or
(b)
any state of affairs existing; or
(c)
any period ending;
before 1 July 2019 can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken on or after that day.
87 Making and amending assessments, and doing other things, in relation to past matters
87
Even though an Act is amended by this Schedule, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:
(a)
making or amending an assessment (including under a provision that is itself repealed or amended);
(b)
exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before 1 July 2019.
88 Saving of provisions about effect of assessments
88
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made on, before or after 1 July 2019 in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before 1 July 2019.
89 Repeals disregarded for the purposes of dependent provisions
89
If the operation of a provision (the
subject provision
) of any Act or legislative instrument depends to any extent on a provision of an Act that is repealed by this Schedule, the repeal is disregarded so far as it affects the operation of the subject provision.
…
The words formerly read:
the Petroleum Resource Rent Tax Assessment Act 1987:
(a) is the:
(i) exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or
(ii) retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or
(iii) production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits; and
(b) is not an onshore area within the meaning of that Act.
Definition of "Resource Rent Tax area" substituted by No 18 of 2012, s 3 and Sch 6 item 7, effective 1 July 2012. The definition formerly read:
Resource Rent Tax area
means an area that, for the purposes of the Petroleum Resource Rent Tax Assessment Act 1987, is:
(a)
the exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or
(b)
the retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or
(c)
the production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits.
Statistician
means the Australian Statistician.
3(1A)
(Repealed by No 51 of 2024)
History
S 3(1A) repealed by No 51 of 2024, s 3 and Sch 1 item 194, effective 1 July 2024. S 3(1A) formerly read:
3(1A)
For the avoidance of doubt, it is declared to be the intention of the Parliament that if:
(a)
a particular area was, for the purposes of this Act as in force immediately before the date fixed by Proclamation for the commencement of this Act, an exempt onshore field; and
(b)
with effect from that date that area became an onshore field for the purposes of that Act as in force at that date;
then, in calculating the first 4767.3 megalitres of stabilised crude petroleum oil produced from that particular onshore field for the purposes of the definition of pre-threshold onshore oil, all oil that was, before that date, exempt onshore oil produced from that exempt onshore field is to be taken into account.
3(2)
For the purposes of this Act, a relevant accumulation shall be taken to be developed when petroleum, within the meaning of section
5B, is recovered from the accumulation for the purpose of:
(a)
the sale of the petroleum; or
(b)
the production from the petroleum of a product for sale.
3(3)
Without affecting the meaning of any reference to a month in any other provision of this Act or in any other Act, a reference in section
6AB,
6B,
6C,
6CA,
6D or
6E to a month is a reference to one of the 12 months of a calendar year.
History
S 3(3) amended by No 109 of 2008, s 3 and Sch 1 item 14, by inserting "6CA," after "6C," applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
S 3(3) amended by No 164 of 2001.
3(4)
The physical characteristics of fuel oil are:
(a)
a density equal to or greater than 920.0 kg/cubic metre at 15 degrees Celsius as determined by either ASTM D1298 or ASTM D4052; and
(b)
a carbon residue, on the whole sample, of at least 2.0 percent mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and
(c)
a minimum kinematic viscosity of 10 centistokes (millimetres squared per second) at 50 degrees Celsius as determined by ASTM D445.
3(5)
In subsection (4), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the
Annual Book of ASTM Standards (1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.
3(6)
Exempt oils and hydraulic fluids are:
(a)
food grade white mineral oil that complies with:
(i)
Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and
(ii)
Sec. 21 CFR 178.3620 (a) of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and
(b)
polyglycol brake fluids that meet the requirements of Australian Standard AS 1960.1 - 2005
Motor vehicle brake fluids - Non-petroleum type; and
(c)
aromatic process oils that meet all of the criteria in the following table:
Column 1
|
Column 2
|
Column 3
|
Property
|
Test Method
|
Value
|
Density at 15 C |
ATSM D1298 or D4502 |
0.9 gm/cm3 minimum |
Aniline point |
ASTM D611 |
70 C maximum |
Refractive index at 20 C |
ASTM D1298 or D1747 |
1.490 minimum |
Pour point |
ASTM D97 |
-9 C minimum |
Viscosity index |
ASTM D2270 |
80 maximum |
History
S 3(6) amended by No 46 of 2011, s 3 and Sch 2 item 567, by substituting "Australian Standard AS 1960.1-2005" for "Australian Standard AS/NZS 1960.1:1995" in para (b), effective 27 December 2011. No 46 of 2011, s 3 and Sch 3 items 10 and 11 contain the following saving and transitional provisions:
10 Saving - appointments
10
The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.
11 Transitional regulations
11
The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.
S 3(6) inserted by No 113 of 2002.
SECTION 3A
MINISTERIAL GUIDELINES RELATING TO FIELDS
3A(1)
The Resources Minister may, by legislative instrument signed by the Minister, make guidelines to be taken into account by the CEO in making By-laws prescribing a field for the purposes of the definition of
onshore field
or
exempt offshore field
.
History
S 3A(1) amended by No 88 of 2009, s 3 and Sch 5 item 13, by substituting "Resources Minister" for "Minister for Industry, Science and Resources", effective 18 September 2009.
S 3A(1) amended by No 58 of 2006, s 3 and Sch 7 item 237, by substituting "legislative instrument signed by the Minister" for "signed instrument", effective 22 June 2006.
S 3A(1) amended by No 164 of 2001.
3A(2)
In making By-laws for a purpose described in subsection (1), the CEO must have regard to the guidelines in force at the time.
3A(3)
(Repealed by No 58 of 2006)
History
S 3A(3) repealed by No 58 of 2006, s 3 and Sch 7 item 238, effective 22 June 2006. S 3A(3) formerly read:
3A(3)
Ministerial guidelines are disallowable instruments for the purpose of section 46A of the Acts Interpretation Act 1901.
SECTION 4
4
TIME OF IMPOSITION OF DUTIES OF EXCISE
The time of imposition of the Duties of Excise imposed by this Act is the twenty-fifth day of March, One thousand nine hundred and twenty at nine o'clock in the forenoon reckoned according to the standard time in the State of Victoria, and this Act shall be deemed to have come into operation at that time.
SECTION 5
DUTIES OF EXCISE
5(1)
The Duties of Excise specified in the Schedule are hereby imposed in accordance with the Schedule, as from the time of the imposition of such duties or such later dates as are mentioned in the Schedule in regard to any particular items, and such duties shall be deemed to have been imposed at such time or dates, and shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth, on the following goods, namely:
(a)
all goods dutiable under the Schedule and manufactured or produced in Australia after the time or dates when such duties are deemed to have been imposed; and
(b)
all goods dutiable under the Schedule and manufactured or produced in Australia before the time or dates when such duties are deemed to have been imposed, and which were at that time or those dates subject to the CEO's control, or in the stock, custody, or possession of, or belonging to, any distiller or manufacturer thereof, and on which no duty of Excise had been paid before the time or dates when such duties are deemed to have been imposed.
Note:
Section 6A effectively changes certain rates of duty that appear on the face of the Schedule.
History
S 5(1) amended by No 87 of 2014, s 3 and Sch 1 item 2, by substituting the note, applicable in relation to goods that are entered for home consumption after 1 July 2014. The note formerly read:
Note:
Sections 6A, 6AA, 6FA and 6FB effectively change certain rates of duty that appear on the face of the Schedule.
S 5(1) amended by No 9 of 2014, s 3 and Sch 1 item 7, by inserting "6AA," after "Sections 6A," in the note at the end, effective 1 December 2013.
S 5(1) amended by No 81 of 2012, s 3 and Sch 1 item 4, by substituting "and 6FB" for ", 6FB and 6H" in the note at the end, effective 1 July 2012.
S 5(1) amended by No 156 of 2011, s 3 and Sch 2 item 3, by inserting the note at the end, effective 1 July 2012.
S 5(1) amended by No 25 of 2001, s 3 and Sch 7 item 11, by substituting "the CEO's control" for "the control of the Customs, or to Excise supervision" in para (b), effective 4 May 2001.
5(2)
Where a section of another Act, whether passed before or after the commencement of this subsection, amends the Schedule to this Act, then, unless the contrary intention appears:
(a)
that section imposes duties of Excise in accordance with the Schedule as so amended;
(b)
where that section comes, came, or is deemed to have come, into operation on a particular day, the duties of Excise so imposed shall be charged, collected and paid:
(i)
on all goods dutiable under the Schedule, as amended and in force on that day, and manufactured or produced in Australia on or after that day; and
(ii)
on all goods dutiable under the Schedule, as amended and so in force, and manufactured or produced in Australia before that day, being goods:
(A)
that, on that day, were subject to the CEO's control, or, on that day, were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and
(B)
on which no duty of Excise had been paid before thatday; and
(c)
where that section comes, came, or is deemed to have come, into operation at a particular time, the duties of Excise so imposed shall be charged, collected and paid:
(i)
on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia at or after that time; and
(ii)
on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia before that time, being goods:
(A)
that, at that time, were subject to the CEO's control, or, at that time were in the stock, custody or possession of, or belonged to, the manufacturer or producer of the goods; and
(B)
on which no duty of Excise had been paid before that time.
History
S 5(2) amended by No 25 of 2001, s 3 and Sch 7 item 12, by substituting ``the CEO's control'' for ``the control of the Customs, or to Excise supervision'' in paras (b)(ii)(A) and (c)(ii)(A), effective 4 May 2001.
SECTION 5B
PETROLEUM
5B(1)
In this section:
petroleum
means petroleum oil or petroleum gas and includes condensate or liquid petroleum gas.
prescribed petroleum
means petroleum other than stabilized oil.
production area
means:
(a)
a prescribed production area within the meaning of section
6B; or
(b)
a prescribed new production area within the meaning of section
6C; or
(ba)
a prescribed condensate production area within the meaning of section
6CA; or
(c)
a prescribed intermediate production area within the meaning of section
6D.
History
Definition of "production area" amended by No 109 of 2008, s 3 and Sch 1 items 15 and 16, by inserting "or" at the end of para (a) and inserting para (ba), applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
stabilized oil
means stabilized crude petroleum oil.
5B(2)
Subject to subsections (3) and (3A), for the purposes of this Act, where a mixing of 2 or more kinds of petroleum has occurred and the resulting mixture takes on the essential character of petroleum of one of those kinds (in this subsection referred to as
petroleum of the principal kind
), the petroleum in the mixture shall be deemed to be petroleum of the principal kind.
View history note
History
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.
5B(3)
For the purposes of this Act, where a person enters for home consumption a mixture of, or obtained from, stabilized oil and prescribed petroleum (other than condensate), the petroleum in the mixture shall be deemed to be stabilized oil.
Note:
A mixture of, or obtained from, stabilized oil and condensate is covered by subsection (2).
History
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.
5B(3A)
For the purposes of this Act, if a person enters for home consumption a mixture of, or obtained from, condensate and prescribed petroleum, the petroleum in the mixture is taken to be condensate.
Note:
A mixture of, or obtained from, stabilized oil and condensate is covered by subsection (2).
History
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.
5B(4)
For the purposes of this Act, where stabilized oil or condensate is obtained from prescribed petroleum produced from a particular production area, that oil or condensate (as the case requires) shall be taken to have been produced from that production area.
History
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.
5B(4A)
For the purposes of this Act, where stabilized oil or condensate is obtained from prescribed petroleum produced from a Resource Rent Tax area, that oil or condensate (as the case requires) shall be taken to have been produced from that area.
History
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.
5B(5)
For the purposes of this Act, where a quantity of stabilized oil consists of oil obtained from prescribed petroleum produced from different production areas:
(a)
the prescribed petroleum produced from each of those production areas shall be deemed to have resulted in the production of a discrete part of that quantity of stabilized oil; and
(b)
the part of that quantity of stabilized oil that is to be taken to have been obtained from prescribed petroleum produced from such a production area is so much of that quantity of stabilized oil as bears to that quantity the same proportion as the quantity of prescribed petroleum produced from that production area bears to the total quantity of prescribed petroleum produced from all the production areas from which that quantity of stabilized oil was so obtained.
SECTION 5C
5C
REGULATIONS MAY PRESCRIBE FUEL MARKER
(Repealed by No 75 of 2006)
History
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.
SECTION 5D
5D
PETROLEUM PRODUCTS NOT TO INCLUDE CHEMICAL MARKER UNLESS SPECIFIED
(Repealed by No 75 of 2006)
History
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.
SECTION 6A
INDEXATION OF CPI INDEXED RATES
6A(1)
If the indexation factor for an indexation day is greater than 1, each CPI indexed rate is, on that day, replaced by the rate of duty worked out using the formula:
|
CPI indexed rate on the day before the indexation day |
× |
Indexation factor for the indexation day |
|
Note:
For
indexation factor
see subsection (3). For
CPI indexed rate
and
indexation day
see subsection (10).
History
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).
6A(2)
The amount worked out under subsection
(1) is to be rounded to the same number of decimal places as the CPI indexed rate was on the day before the indexation day (rounding up if the next decimal place is 5 or more).
History
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).
Indexation factor
6A(3)
The
indexation factor
for an indexation day is the number worked out using the formula:
|
Index number for the most recent reference quarter before the indexation day |
|
|
Index number for the base quarter |
|
Note:
For
index number
,
reference quarter
and
base quarter
see subsection (10).
6A(4)
The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
Effect of delay in publication of index number
6A(5)
If the index number for the most recent reference quarter before the indexation day is published by the Statistician on a day (the
publication day
) that is not at least 5 days before the indexation day, then, despite subsection
(1), any replacement of a CPI indexed rate under subsection
(1) happens on the fifth day after the publication day.
History
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).
Effect of Excise Tariff alteration
6A(6)
If an Excise Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a CPI indexed rate, treat that substitution as having had effect on and after that day for the purposes of this section.
History
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).
Changes to CPI index reference period and publication of substituted index numbers
6A(7)
Amounts are to be worked out under this section:
(a)
using only the index numbers published in terms of the most recently published index reference period for the Consumer Price Index; and
(b)
disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).
Application of replacement rate
6A(8)
If a CPI indexed rate is replaced under this section on a particular day, the replacement rate applies in relation to goods entered for home consumption on or after that day.
History
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).
Publication of replacement rate
6A(9)
The CEO must, on or as soon as practicable after the day a CPI indexed rate is replaced under this section, publish a notice in the
Gazette advertising the replacement rate and the goods it applies to.
History
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).
Definitions
6A(10)
In this section:
base quarter
means the June quarter or December quarter that has the highest index number of all the June quarters and December quarters that occur:
(a)
before the most recent reference quarter before the indexation day; and
(b)
after the June quarter of 1983.
CPI indexed rate
means:
(a)
a rate of duty set out in item 1, 2 or 3 of the Schedule; or
(b)
a rate of duty set out in item 10 of the Schedule, other than in:
(i)
subitem 10.6 or 10.17; or
(ii)
subitem 10.7, 10.12, 10.20, 10.21 or 10.30; or
(c)
the rate set out in step 3 of the method statement in subsection
6G(1) (about duty payable on blended goods).
History
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).
December quarter
means a period of 3 months starting on 1 October.
indexation day
means each 1 February and 1 August.
index number
, for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Statistician in relation to that quarter.
June quarter
means a period of 3 months starting on 1 April.
reference quarter
means the June quarter or December quarter.
History
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.
History
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.
History
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.
History
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:
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).
History
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).
History
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.
History
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.
History
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.
History
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.
History
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.
History
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.
History
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.
History
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.
SECTION 6AAA
ROUNDING OF FUEL DUTY RATES
6AAA(1)
Despite subsection
6A(2), the amount to be worked out under subsection
6A(1) in respect of an indexation day for a CPI indexed rate covered by subsection (3) of this section is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
6AAA(2)
For the purposes of section
6A, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection
6A(1) on the assumptions that:
(a)
the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and
(b)
subsection
6A(2) permitted amounts worked out under subsection
6A(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more).
6AAA(3)
This subsection covers the following CPI indexed rates:
(a)
a rate of duty set out in item 10 of the Schedule, other than in:
(i)
subitem 10.6 or 10.17; or
(ii)
subitem 10.7, 10.12, 10.20, 10.21 or 10.30;
(b)
the rate set out in step 3 of the method statement in subsection
6G(1) (about duty payable on blended goods).
History
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;
6AAA(4)
In this section:
CPI indexed rate
has the same meaning as in section 6A.
indexation day
has the same meaning as in section 6A.
History
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:
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.
SECTION 6AA
INDEXING OF TOBACCO DUTY RATE UNDER SUBITEM 5.1 OF THE SCHEDULE
6AA(1)
If the indexation factor for an indexation day is at least 1, the rate of duty set out in subitem 5.1 of the Schedule (the
tobacco duty rate
) is, on that day, replaced by the rate of duty worked out using the formula:
Tobacco duty rate on the day before the indexation day |
× |
Indexation factor for the indexation day |
× |
Additional factor for the indexation day |
Note:
For
indexation factor
see subsections (3) and (5), for
indexation day
see subsection (12) and for
additional factor
see subsection (6).
History
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.
6AA(2)
The amount worked out under subsection
(1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).
History
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).
Indexation factor
6AA(3)
The
indexation factor
for an indexation day is the number worked out using the formula:
|
AWOTE amount for the most recent reference quarter before the indexation day |
|
|
AWOTE amount for the base quarter |
|
Note:
For
AWOTE amount
,
reference quarter
and
base quarter
see subsection (12).
6AA(4)
The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
6AA(5)
Despite subsection
(3), treat the
indexation factor
for 1 September 2023, 1 September 2024 and 1 September 2025 as 1 if, on that day, it would otherwise be less than 1.
History
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.
Additional factor
6AA(6)
The
additional factor
for an indexation day is:
(a)
1.05, if the indexation day is 1 September 2023, 1 September 2024 or 1 September 2025; or
(b)
1, for each other indexation day.
History
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.
Effect of delay in publication of AWOTE amount
6AA(7)
If the AWOTE amount for the most recent reference quarter before the indexation day is published by the Statistician on a day (the
publication day
) that is not at least 5 days before the indexation day, then, despite subsection
(1), any replacement of a tobacco duty rate under subsection
(1) happens on the fifth day after the publication day.
Effect of Excise Tariff alteration
6AA(8)
If an Excise Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a tobacco duty rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Publication of substituted AWOTE amounts
6AA(9)
If the Statistician publishes an estimate of full time adult average weekly ordinary time earnings for persons in Australia for a period for which such an estimate was previously published by the Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.
Application of replacement rate
6AA(10)
If a tobacco duty rate is replaced under this section on a particular day, the replacement rate applies in relation to goods entered for home consumption on or after that day.
Publication of replacement rate
6AA(11)
The CEO must, on or as soon as practicable after the day a tobacco duty rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
6AA(12)
In this section:
AWOTE amount
, for a quarter, means the estimate of the full time adult average weekly ordinary time earnings for persons in Australia for the middle month of the quarter published by the Statistician in relation to that month.
base quarter
means the June quarter or December quarter that has the highest AWOTE amount of all the June quarters and December quarters that occur:
(a)
before the most recent reference quarter before the indexation day; and
(b)
after the December quarter of 2012.
December quarter
means a period of 3 months starting on 1 October.
indexation day
means each 1 March and 1 September.
June quarter
means a period of 3 months starting on 1 April.
reference quarter
means the June quarter or December quarter.
History
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.
SECTION 6AAB
TOBACCO DUTY RATE UNDER SUBITEM 5.5 OF THE SCHEDULE
6AAB(1)
For the purposes of subitem 5.5 of the Schedule, the
applicable rate
on a day is the amount worked out using the formula:
|
The rate of duty under subitem 5.1 of the Schedule on that day |
|
|
The weight conversion factor on that day |
|
6AAB(2)
The
weight conversion factor
is:
(a)
for a day on or after the first replacement day and before the second replacement day - 0.000675; or
(b)
for a day on or after the second replacement day and before the third replacement day - 0.00065; or
(c)
for a day on or after the third replacement day and before the fourth replacement day - 0.000625; or
(d)
for a day on or after the fourth replacement day - 0.0006.
History
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.
Rounding
6AAB(3)
The amount worked out under subsection
(1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).
Replacement days
6AAB(4)
For the purposes of this section, the
first replacement day
is 1 September 2023.
History
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.
6AAB(5)
For the purposes of this section, the
second replacement day
is:
(a)
1 September 2024; or
(b)
if, in relation to the indexation day that is 1 September 2024, subsection
6AA(7) has the effect of replacing a rate of duty on a later day - that later day.
History
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.
6AAB(6)
For the purposes of this section, the
third replacement day
is:
(a)
1 September 2025; or
(b)
if, in relation to the indexation day that is 1 September 2025, subsection
6AA(7) has the effect of replacing a rate of duty on a later day - that later day.
History
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.
6AAB(7)
For the purposes of this section, the
fourth replacement day
is:
(a)
1 September 2026; or
(b)
if, in relation to the indexation day that is 1 September 2026, subsection
6AA(7) has the effect of replacing a rate of duty on a later day - that later day.
History
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.
Application of applicable rate
6AAB(8)
If the applicable rate changes on a particular day, the changed rate applies in relation to goods entered for home consumption on or after that day.
Publication
6AAB(9)
The CEO must, on or as soon as practicable after the day the rate of duty set out in subitem 5.1 of the Schedule is replaced under section
6AA, publish a notice in the Gazette advertising:
(a)
the rate of duty under subitem 5.5 of the Schedule on that day; and
(b)
the goods to which subitem 5.5 of the Schedule applies.
History
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.
SECTION 6AAC
DUTY PAYABLE ON BLENDED TOBACCO GOODS
6AAC(1)
Work out the duty payable under this Act on goods (the
blended tobacco goods
) that would, apart from this section, be classified to subitem 5.1 or 5.5 of the Schedule and that consist of constituents that are classified to either of those subitems, or to subitem 5.8 of the Schedule because of a previous operation of this section, as follows:
Method statement
Step 1. Work out the amount of duty that would, apart from this section, be payable on the blended tobacco goods.
Step 2. Add up the amount of duty previously payable on each constituent that is classified to subitem 5.1, 5.5 or 5.8 of the Schedule.
Step 3. Subtract the result of step 2 from the result of step 1.
Step 4. The duty payable on the blended tobacco goods is:
(a) the result of step 3; or
(b) if the result of step 3 is less than zero - zero.
6AAC(2)
If a constituent of the blended tobacco goods was imported, assume for the purposes of subsection (1) that:
(a)
the constituent was manufactured in Australia when it was imported; and
(b)
if customs duty was paid on the constituent - there was a payment of Excise duty equal to the lesser of the following amounts (or either of them if they are equal):
(i)
the amount of Excise duty that would have been payable on the constituent had it been manufactured in Australia when it was imported;
(ii)
the amount of the customs duty paid.
History
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.
SECTION 6AB
6AB
APPLICABLE PETROLEUM PRICES
For the purposes of section
6B,
6C,
6CA, 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 or condensate, obtained from a production area, that is a prescribed production area, a prescribed new production area, a prescribed condensate 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 stabilized crude petroleum oil or condensate (as the case requires) 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 for stabilized crude petroleum oil or condensate (as the case requires) has not been so determined - the interim VOLWARE price for stabilized crude petroleum oil or condensate (as the case requires) determined under that section for the month and an oil producing region that constitutes or includes that production area.
History
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.
History
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.
SECTION 6AC
6AC
APPLICATION OF SECTION 6B, 6C, 6CA OR 6D TO DIFFERENT OIL PRODUCING REGIONS
If:
(a)
a final VOLWARE price or an interim VOLWARE price for stabilized crude petroleum oil or condensate (as the case requires) 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 condensate production area within the meaning of section 6CA; or
(iv)
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 or condensate (as the case requires) obtained from that production area, as if it were also a determination of that price made in respect of that particular production area.
History
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.
SECTION 6B
DUTIES OF EXCISE ON OLD OIL
6B(1)
Definitions
In this section:
adjusted previous year's duty
, in relation to a prescribed production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of old oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first-mentioned month, the respective applicable petroleum prices for all of those months.
History
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.
non-adjusted previous year's duty
, in relation to a prescribed production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of old oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first-mentioned month, the respective applicable petroleum prices for all of those months.
History
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.
old oil
means stabilised crude petroleum oil in respect of which subitem 20.7 of the Schedule applies.
History
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.
prescribed production area
means a petroleum 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).
History
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.
relevant oil
(Repealed by No 164 of 2001)
History
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.
threshold price
(Repealed by No 164 of 2001)
History
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.
threshold quantity
(Repealed by No 164 of 2001)
History
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:
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.
variable percentage
(Repealed by No 164 of 2001)
History
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%.
6B(2)
Introduction
The amount of duty in respect of old oil ascertained in accordance with this section shall be ascertained by reference to the prescribed production area from which the oil is produced and to the month of a financial year during which the oil is entered for home consumption.
History
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.
6B(3)
The amount of duty
Subject to subsection (3A), the amount of duty in respect of old 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 2001 is the amount worked out using the formula:
where:
credited adjustment amount
is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5C).
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 old 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.
notional duty
is the amount of notional duty in respect of old 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).
History
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).
6B(3A)
Disregarding certain amounts when working out amount of duty
In working out, for the purposes of subsection (3), the amount of duty paid in respect of old oil produced from a prescribed production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:
(a)
any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;
(b)
any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.
History
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.
6B(4)
The total amount of notional duty
The amount of notional duty in respect of old oil produced from a particular prescribed production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:
(a)
the quantity (if any) of the oil that exceeds
A
× 4
B
but does not exceed
A
× 6
B
; and
(b)
the quantity (if any) of the oil that exceeds
A
× 6
B
but does not exceed
A
× 8
B
; and
(c)
the quantity (if any) of the oil that exceeds
A
× 8
B
but does not exceed
A
× 10
B
; and
(d)
the quantity (if any) of the oil that exceeds
A
× 10
B
but does not exceed
A
× 12
B
; and
(e)
the quantity (if any) of the oil that exceeds
A
× 12
B
;
where:
A
is the number of days in the period.
B
is:
(a)
where the period is in a year in which there are 365 days-136.98630 kilolitres; or
(b)
where the period is in a year in which there are 366 days-136.61202 kilolitres.
History
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
;
6B(5)
The amount of notional duty for a quantity of oil-one petroleum price
Subject to subsections (6) and (9), the amount of notional duty in respect of a quantity of oil referred to in subsection (4) is an amount equal to the relevant percentage (set out in subsection (7)) of the product of:
(a)
the amount specified in the price that is, at the end of the period referred to in subsection (4) in relation to the quantity of oil, the applicable petroleum price for the month in which the period comes to an end; and
(b)
the number of kilolitres in that quantity;
calculated to the nearest cent.
6B(5A)
(Repealed by No 164 of 2001)
History
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.
6B(5AB)
(Repealed by No 164 of 2001)
History
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.
6B(5AC)
(Repealed by No 164 of 2001)
History
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.
6B(5B)
The debited adjustment amount
Where:
(a)
during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed production area for that first-mentioned month is greater than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a debited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that adjusted previous year's duty and that non-adjusted previous year's duty.
History
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.
6B(5C)
The credited adjustment amount
Where:
(a)
during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed production area for that first-mentioned month is less than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a credited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that non-adjusted previous year's duty and that adjusted previous year's duty.
S 6B(5C) 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.
6B(6)
The amount of notional duty for a quantity of oil-more than one petroleum price
Where, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a particular prescribed production area are not all the same, the amount of the notional duty in respect of a quantity of oil referred to in subsection (4) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (7)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:
where:
P
is the amount specified in the applicable petroleum price.
Q
is the number of kilolitres in the quantity of oil referred to in subsection (4).
K
is the number of kilolitres of old oil produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.
KT
is the number of kilolitres of old oil produced from that production area and entered for home consumption during the period.
History
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.
6B(7)
Relevant percentage for a quantity of oil
For the purposes of subsections (5) and (6), the relevant percentage in relation to a quantity of oil referred to in subsection (4) is:
(a)
in the case of a quantity to which paragraph 4(a) applies-20%; and
(b)
in the case of a quantity to which paragraph 4(b) applies-30%; and
(c)
in the case of a quantity to which paragraph 4(c) applies-40%; and
(d)
in the case of a quantity to which paragraph 4(d) applies-50%; and
(e)
in the case of a quantity to which paragraph 4(e) applies-55%.
History
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.
6B(8)
Rounding the number of kilolitres in a quantity of oil
For the purposes of subsections (5) and (6), the number of kilolitres in a quantity of oil shall be taken to be a number equal to:
(a)
unless paragraph (b) applies-the number of kilolitres in that quantity calculated to 1 decimal place; or
(b)
where the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4-the number of kilolitres in that quantity calculated to 1 decimal place increased by 0.1.
History
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.
6B(9)
The amount of notional duty-dealing with the first year of production
Where no old oil produced from a particular prescribed production area was ever entered for home consumption before the expiration of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (4), (5) and (7) or (4), (6) and (7), the notional duty in respect of old oil produced from that production area and entered for home consumption during a later month (in this subsection referred to as the
relevant month
) of that financial year, those subsections have effect in relation to the old oil as if each reference in a paragraph of subsection (4) to
B
were a reference to the product ofB
and the factor ascertained in accordance with the formula:
where:
G
is the number of days in the period commencing on the day on which old oil produced from the prescribed production area was first entered for home consumption and ending on the expiration of the relevant month; and
H
is the number of days in the period commencing on the first day of the financial year and ending on the expiration of the relevant month.
History
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.
6B(9A)
(Repealed by No 164 of 2001)
History
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.
6B(10)
Interpretation of the Schedule
The words set out after ", if higher," in the column headed "Rate of Duty" in subitem 20.7 of the Schedule shall be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.
History
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.
SECTION 6C
DUTIES OF EXCISE ON NEW OIL
6C(1)
Definitions
In this section:
adjusted previous year's duty
, in relation to a prescribed new production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of new oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first-mentioned month, the respective applicable petroleum prices for all of those months.
non-adjusted previous year's duty
, in relation to a prescribed new production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of new oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first-mentioned month, the respective applicable petroleum prices for all of those months.
prescribed new production area
means a new petroleum 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).
History
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.
6C(2)
Introduction
The amount of duty in respect of new oil ascertained in accordance with this section shall be ascertained by reference to the prescribed new production area from which the oil is produced and to the month of a financial year during which the oil is entered for home consumption.
6C(3)
The amount of duty
Subject to subsection (3A), the amount of duty in respect of new oil produced from a prescribed new production area and entered for home consumption during a month of a financial year commencing on or after 1 July 2001 is the amount worked out using the formula:
where:
notional duty
is the amount of notional duty in respect of new 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).
debited adjustment amount
is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5A).
duty paid
is the amount of duty (if any) paid in respect of new 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 (5B).
History
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.
6C(3A)
Disregarding certain amounts when working out amount of duty
In working out, for the purposes of subsection (3), the amount of duty paid in respect of new oil produced from a prescribed new production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:
(a)
any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;
(b)
any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.
6C(4)
The total amount of notional duty
The amount of notional duty in respect of new oil produced from a particular prescribed new production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:
(a)
the quantity (if any) of the oil that exceeds
A
× 10
B
but does not exceed
A
× 12
B
;
(b)
the quantity (if any) of the oil that exceeds
A
× 12
B
but does not exceed
A
× 14
B
;
(c)
the quantity (if any) of the oil that exceeds
A
× 14
B
but does not exceed
A
× 16
B
; and
(d)
the quantity (if any) of the oil that exceeds
A
× 16
B
;
where:
A
is the number of days in the period.
B
is:
(a)
where the period in a year in which there are 365 days-136.98630 kilolitres; or
(b)
where the period is in a year in which there are 366 days-136.61202 kilolitres.
6C(5)
The amount of notional duty for a quantity of oil-one petroleum price
Subject to subsections (6) and (9), the amount of notional duty in respect of a quantity of oil referred to in subsection (4) is an amount equal to the relevant percentage (set out in subsection (7)) of the product of:
(a)
the amount specified in the price that is, at the end of the period referred to in subsection (4) in relation to the quantity of oil, the applicable petroleum price for the month in which the period comes to an end; and
(b)
the number of kilolitres in that quantity;
calculated to the nearest cent.
6C(5A)
The debited adjustment amount
Where:
(a)
during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed new production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed new production area for that first-mentioned month is greater than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a debited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that adjusted previous year's duty and that non-adjusted previous year's duty.
History
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.
6C(5B)
The credited adjustment amount
Where:
(a)
during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed new production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed new production area for that first-mentioned month is less than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a credited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that non-adjusted previous year's duty and that adjusted previous year's duty.
History
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.
6C(6)
The amount of notional duty for a quantity of oil-more than one petroleum price
Where, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a particular prescribed new production area are not all the same, the amount of the notional duty in respect of a quantity of oil referred to in subsection (4) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (7)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:
where:
P
is the amount specified in the applicable petroleum price.
Q
is the number of kilolitres in the quantity of oil referred to in subsection (4).
K
is the number of kilolitres of new oil produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.
KT
is the number of kilolitres of new oil produced from that production area and entered for home consumption during the period.
6C(7)
Relevant percentage for a quantity of oil
For the purposes of subsections (5) and (6), the relevant percentage in relation to a quantity of oil referred to in subsection (4) is:
(a)
in the case of a quantity to which paragraph 4(a) applies-10%; and
(b)
in the case of a quantity to which paragraph 4(b) applies-15%; and
(c)
in the case of a quantity to which paragraph 4(c) applies-20%; and
(d)
in the case of a quantity to which paragraph 4(d) applies-30%.
History
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%.
6C(8)
Rounding the number of kilolitres in a quantity of oil
For the purposes of subsections (5) and (6), the number of kilolitres in a quantity of oil shall be taken to be a number equal to:
(a)
unless paragraph (b) applies-the number of kilolitres in that quantity calculated to 1 decimal place; or
(b)
where the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4-the number of kilolitres in that quantity calculated to 1 decimal place increased by 0.1.
6C(9)
The amount of notional duty-dealing with the first year of production
When no new oil produced from a particular prescribed new production area was ever entered for home consumption before the expiration of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (4), (5) and (7) or (4), (6) and (7), the notional duty in respect of new oil produced from the production area and entered for home consumption during a later month (in this subsection referred to as the
relevant month
) of that financial year, those subsections have effect in relation to the new oil as if each reference in a paragraph of subsection (4) to B were a reference to the product of B and the factor ascertained in accordance with the formula:
where:
M
is the number of days in the period commencing on the day on which new oil produced from the prescribed new production area was first entered for home consumption and ending on the expiration of the relevant month; and
N
is the number of days in the period commencing on the first day of the financial year and ending on the expiration of the relevant month.
6C(10)
Interpretation of the Schedule
The words set out after ", if higher," in the column headed "Rate of Duty" in subitem 20.5 of the Schedule shall be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.
History
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.
SECTION 6CA
DUTIES OF EXCISE ON CONDENSATE
Definitions
6CA(1)
In this section:
adjusted previous year's duty
, in relation to a prescribed condensate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of condensate produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first-mentioned month, the respective applicable petroleum prices for all of those months.
non-adjusted previous year's duty
, in relation to a prescribed condensate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of condensate produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first-mentioned month, the respective applicable petroleum prices for all of those months.
prescribed condensate production area
has the meaning given by subsection (1A).
History
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).
6CA(1A)
Prescribed condensate production area
means any of the following:
(a)
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);
(b)
the Rankin Trend (see subsection (1B)).
Note:
A by-law may be expressed to commence before the day it is registered under the Legislation Act 2003 (see subsection 12(1A) of that Act).
History
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.
6CA(1B)
The
Rankin Trend
means the area that includes the following:
(a)
the reservoirs, or groups of reservoirs, known as:
(i)
North Rankin; and
(ii)
Perseus; and
(iii)
Searipple; and
(iv)
Goodwyn; and
(v)
Keast/Dockrell; and
(vi)
Echo/Yodel;
(b)
other reservoirs, or groups of reservoirs, (if any) that are specified in the regulations made for the purposes of this paragraph.
History
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).
6CA(1C)
Before the Governor-General makes a regulation specifying a reservoir, or a group of reservoirs, for the purposes of paragraph (1B)(b):
(a)
the Resources Minister must be satisfied that the reservoir, or the group of reservoirs, is part of the same field as a reservoir or group of reservoirs mentioned in paragraph (1B)(a); and
(b)
if the Resources Minister is so satisfied - the Resources Minister must consider the effect of specifying the reservoir, or the group of reservoirs, on the efficient exploitation of the resource related to the reservoir, or to the group of reservoirs.
History
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).
6CA(1D)
Subsection
12(2) (retrospective application of legislative instruments) of the
Legislation Act 2003 does not apply to regulations specifying a reservoir, or a group of reservoirs, for the purposes of paragraph (1B)(b) of this section.
History
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).
6CA(1E)
Subsection (1D) does not apply to regulations that create, modify or otherwise affect a provision that makes a person liable to an offence or civil penalty.
History
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).
Introduction
6CA(2)
The amount of duty in respect of condensate ascertained in accordance with this section is to be ascertained by reference to the prescribed condensate production area from which the condensate is produced and to the month of a financial year during which the condensate is entered for home consumption.
The amount of duty
6CA(3)
Subject to subsection (4), the amount of duty in respect of condensate produced from a prescribed condensate production area and entered for home consumption during a month of a financial year is the amount worked out using the formula:
Notional
duty |
+ |
Debited adjustment
amount |
− |
[Duty paid + Credited adjustment amount] |
where:
credited adjusted amount
is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (8).
debited adjustment amount
is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (7).
duty paid
is the amount of duty (if any) paid in respect of condensate 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.
notional duty
is the amount of notional duty in respect of condensate 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 (5).
Disregarding certain amounts when working out amount of duty
6CA(4)
In working out, for the purposes of subsection (3), the amount of duty paid in respect of condensate produced from a prescribed condensate production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:
(a)
any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;
(b)
any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.
The total amount of notional duty
6CA(5)
The amount of notional duty in respect of condensate produced from a particular prescribed condensate production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:
(a)
the quantity (if any) of the condensate that exceeds
A
× 10
B
but does not exceed
A
× 12
B
;
(b)
the quantity (if any) of the condensate that exceeds
A
× 12
B
but does not exceed
A
× 14
B
;
(c)
the quantity (if any) of the condensate that exceeds
A
× 14
B
but does not exceed
A
× 16
B
;
(d)
the quantity (if any) of the condensate that exceeds
A
× 16
B
;
where:
A
is the number of days in the period.
B
is:
(a)
where the period in a year in which there are 365 days - 136.98630 kilolitres; or
(b)
where the period is in a year in which there are 366 days - 136.61202 kilolitres.
The amount of notional duty for a quantity of condensate - one petroleum price
6CA(6)
Subject to subsections (9) and (12), the amount of notional duty in respect of a quantity of condensate referred to in subsection (5) is an amount equal to the relevant percentage (set out in subsection (10)) of the product of:
(a)
the amount specified in the price that is, at the end of the period referred to in subsection (5) in relation to the quantity of condensate, the applicable petroleum price for the month in which the period comes to an end; and
(b)
the number of kilolitres in that quantity;
calculated to the nearest cent.
The debited adjustment amount
6CA(7)
If:
(a)
during a month of a financial year, a VOLWARE price for condensate for a month of the immediately preceding financial year and a particular prescribed condensate production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed condensate production area for that first-mentioned month is greater than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a debited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that adjusted previous year's duty and that non-adjusted previous year's duty.
The credited adjustment amount
6CA(8)
If:
(a)
during a month of a financial year, a VOLWARE price for condensate for a month of the immediately preceding financial year and a particular prescribed condensate production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed condensate production area for that first-mentioned month is less than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a credited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that non-adjusted previous year's duty and that adjusted previous year's duty.
The amount of notional duty for a quantity of condensate - more than one petroleum price
6CA(9)
If, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a particular prescribed condensate production area are not all the same, the amount of the notional duty in respect of a quantity of condensate referred to in subsection (5) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (10)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:
where:
K
is the number of kilolitres of condensate produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.
KT
is the number of kilolitres of condensate produced from that production area and entered for home consumption during the period.
P
is the amount specified in the applicable petroleum price.
Q
is the number of kilolitres in the quantity of condensate referred to in subsection (5).
Relevant percentage for a quantity of condensate
6CA(10)
For the purposes of subsections (6) and (9), the relevant percentage in relation to a quantity of condensate referred to in subsection (5) is:
(a)
in the case of a quantity to which paragraph (5)(a) applies - 10%; and
(b)
in the case of a quantity to which paragraph (5)(b) applies - 15%; and
(c)
in the case of a quantity to which paragraph (5)(c) applies - 20%; and
(d)
in the case of a quantity to which paragraph (5)(d) applies - 30%.
Rounding the number of kilolitres in a quantity of condensate
6CA(11)
For the purposes of subsections (6) and (9), the number of kilolitres in a quantity of condensate is taken to be a number equal to:
(a)
unless paragraph (b) applies - the number of kilolitres in that quantity calculated to one decimal place; or
(b)
if the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4 - the number of kilolitres in that quantity calculated to one decimal place increased by 0.1.
The amount of notional duty - dealing with the first year of production
6CA(12)
When no condensate produced from a particular prescribed condensate production area was ever entered for home consumption before the end of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (5), (6) and (10) or (5), (9) and (10), the notional duty in respect of condensate produced from the production area and entered for home consumption during a later month (the
relevant month
) of that financial year, those subsections have effect in relation to the condensate as if each reference in a paragraph of subsection (5) to
B
were a reference to the product of
B
and the factor ascertained in accordance with the formula:
where:
M
is the number of days in the period commencing on the day on which condensate produced from the prescribed condensate production area was first entered for home consumption and ending on the end of the relevant month.
N
is the number of days in the period commencing on the first day of the financial year and ending on the end of the relevant month.
6CA(13)
Subsection
12(2) (retrospective application of legislative instruments) of the
Legislation Act 2003 does not apply to a by-law prescribing a condensate production area.
History
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.
6CA(13A)
Despite section
169 of the
Excise Act 1901, a by-law prescribing a condensate production area may have the effect of imposing duty, in relation to condensate entered for home consumption before the date on which the by-law is published in the
Gazette, at a rate higher than the rate of duty payable in respect of the condensate on the day on which the condensate was entered for home consumption.
Interpretation of the Schedule
6CA(14)
The words set out after ", if higher," in the column headed "Rate of Duty" in subitem 21.3 of the
Schedule are taken, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.
History
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.
SECTION 6D
DUTIES OF EXCISE ON INTERMEDIATE OIL
6D(1)
Definitions
In this section:
adjusted previous year's duty
, in relation to a prescribed intermediate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of intermediate oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first-mentioned month, the respective applicable petroleum prices for all of those months.
non-adjusted previous year's duty
, in relation to a prescribed intermediate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of intermediate oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first-mentioned month, the respective applicable petroleum prices for all of those months.
prescribed intermediate production area
means an intermediate petroleum 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).
History
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.
6D(2)
Introduction
The amount of duty in respect of intermediate oil ascertained in accordance with this section shall be ascertained by reference to the prescribed intermediate production area from which the oil is produced and to the month of a financial year during which the oil is entered for home consumption.
6D(3)
The amount of duty
Subject to subsection (3A), the amount of duty in respect of intermediate oil produced from a prescribed intermediate 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 intermediate 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).
debited adjustment amount
is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5A).
duty paid
is the amount of duty (if any) paid in respect of intermediate 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 (5B).
6D(3A)
Disregarding certain amounts when working out amount of duty
In working out, for the purposes of subsection (3), the amount of duty paid in respect of intermediate oil produced from a prescribed intermediate production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:
(a)
any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;
(b)
any decreasesin that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.
6D(4)
The total amount of notional duty
The amount of notional duty in respect of intermediate oil produced from a particular prescribed intermediate production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:
(a)
the quantity (if any) of the oil that exceeds
A
× 6
B
but does not exceed
A
× 8
B
(b)
the quantity (if any) of the oil that exceeds
A
× 8
B
but does not exceed
A
× 10
B
;
(c)
the quantity (if any) of the oil that exceeds
A
× 10
B
but does not exceed
A
× 12
B
; and
(d)
the quantity (if any) of the oil that exceeds
A
× 12
B
;
where:
A
is the number of days in the period.
B
is:
(a)
where the period is in a year in which there are 365 days-136.98630 kilolitres; or
(b)
where the period is in a year in which there are 366 days-136.61202 kilolitres.
6D(5)
The amount of notional duty for a quantity of oil-one petroleum price
Subject to subsections (6) and (9), the amount of notional duty in respect of a quantity of oil referred to in subsection (4) is an amount equal to the relevant percentage (set out in subsection (7)) of the product of:
(a)
the amount specified in the price that is, at the end of the period referred to in subsection (4) in relation to the quantity of oil, the applicable petroleum price for the month in which the period comes to an end; and
(b)
the number of kilolitres in that quantity;
calculated to the nearest cent.
6D(5A)
The debited adjustment amount
Where:
(a)
during a month of a financial year, a VOLWARE price for stabilized crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed intermediate production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed intermediate production area for that first-mentioned month is greater than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a debited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that adjusted previous year's duty and that non-adjusted previous year's duty.
S 6D(5A) amended by No 109 of 2008, s 3 and Sch 1 item 28, by inserting "for stabilized 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.
6D(5B)
The credited adjustment amount
Where:
(a)
during a month of a financial year, a VOLWARE price for stabilized crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed intermediate production area is determined under section 7 of the
Petroleum Excise (Prices) Act 1987; and
(b)
the adjusted previous year's duty for that prescribed intermediate production area for that first-mentioned month is less than the non-adjusted previous year's duty for that area for that first-mentioned month;
there is a credited adjustment amount for that area for that first-mentioned month, being an amount equal to the difference between that non-adjusted previous year's duty and that adjusted previous year's duty.
S 6D(5B) amended by No 109 of 2008, s 3 and Sch 1 item 28, by inserting "for stabilized 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.
6D(6)
The amount of notional duty for a quantity of oil-more than one petroleum price
Where, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a prescribed intermediate production area are not all the same, the amount of the notional duty in respect of a quantity of oil referred to in subsection (4) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (7)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:
where:
P
is the amount specified in the applicable petroleum price.
Q
is the number of kilolitres in the quantity of oil referred to in subsection (4).
K
is the number of kilolitres of intermediate oil produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.
KT
is the number of kilolitres of intermediate oil produced from that production area and entered for home consumption during the period.
6D(7)
Relevant percentage for a quantity of oil
For the purposes of subsections (5) and (6), the relevant percentage in relation to a quantity of oil referred to in subsection (4) is:
(a)
in the case of a quantity to which paragraph (4)(a) applies-15%;
(b)
in the case of a quantity to which paragraph (4)(b) applies-30%;
(c)
in the case of a quantity to which paragraph (4)(c) applies-50%; and
(d)
in the case of a quantity to which paragraph (4)(d) applies-55%.
6D(8)
Rounding the number of kilolitres in a quantity of oil
For the purposes of subsections (5) and (6), the number of kilolitres in a quantity of oil shall be taken to be a number equal to:
(a)
unless paragraph (b) applies-the number of kilolitres in that quantity calculated to 1 decimal place; or
(b)
where the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4-the number of kilolitres in that quantity calculated to 1 decimal place increased by 0.1.
6D(9)
The amount of notional duty-dealing with the first year of production
Where no intermediate oil produced from a particular prescribed intermediate production area was ever entered for home consumption before the expiration of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (4), (5) and (7) or (4), (6) and (7), the notional duty in respect of intermediate oil produced from that production area and entered for home consumption during a later month (in this subsection referred to as the
relevant month
) of that financial year, those subsections have effect in relation to the intermediate oil as if each reference in a paragraph of subsection (4) to B were a reference to the product of B and the factor ascertained in accordance with the formula:
where:
R
is the number of days in the period commencing on the day on which intermediate oil produced from the prescribed intermediate production area was first entered for home consumption and ending on the expiration of the relevant month; and
S
is the number of days in the period commencing on the first day of the financial year and ending on the expiration of the relevant month.
6D(10)
Interpretation of the Schedule
The words set out after ", if higher," in the column headed "Rate of Duty" in subitem 20.6 of the Schedule shall be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.
History
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.
SECTION 6E
Delayed-entry oil rate
6E(1)
In this section:
applicable petroleum price
has the same meaning as it has for the purposes of section 6AB.
6E(2)
For the purposes of this Act, the delayed-entry oil rate that applies to delayed-entry oil from a particular prescribed source is the amount per kilolitre ascertained in accordance with the formula:
where:
T
is the applicable petroleum price in relation to the month in which the operative day for that delayed-entry oil occurs and to the production area constituting that prescribed source if the oil had continued to be covered by section 6B, 6C, 6CA or 6D, whichever is applicable, on and after the operative day.
U
is the number of dollars, calculated to 2 decimal places, in the amount of the duties of Excise paid in respect of the crude petroleum oil produced from that source that was entered for home consumption during the pre-operative year for that source.
W
is:
(a)
if the applicable petroleum price was the same in relation to all months of the pre-operative year and to the production area that is the prescribed source from which the oil was produced - the product of the number of kilolitres of the stabilised crude petroleum oil produced from that source that was entered for home consumption during that pre-operative year and the number of dollars, calculated to 2 decimal places, in the amount specified in the applicable petroleum price; or
(b)
if the applicable petroleum price was not the same in relation to all months of the pre-operative year and to that production area - the number ascertained by:
(i)
working out, in respect of each applicable petroleum price in operation in relation to a month or months of that pre-operative year and to that production area, the product of the number of dollars, calculated to 2 decimal places, in the amount specified in the applicable petroleum price and the number of kilolitres of the crude petroleum oil produced from that prescribed source that was entered for home consumption during that month or those months; and
(ii)
adding the products calculated under subparagraph (i).
S 6E(2) amended by No 109 of 2008, s 3 and Sch 1 item 29, by inserting ", 6CA" after "6C" in the definition of "T", applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.
History
S 6E substituted by No 164 of 2001, s 3 and Sch 1 item 23, effective 1 October 2001. S 6E formerly read:
DELAYED-ENTRY OIL RATE
6E(1)
In this section:
Import Parity Price
, in relation to a particular time, means the price that was, at that time, the Import Parity Price within the meaning of section 6B.
6E(2)
For the purposes of this Act, the delayed-entry oil rate that applies to delayed-entry oil is the amount per kilolitre ascertained in accordance with the formula:
where:
T
is the Import Parity Price in operation on the operative day for the prescribed source from which the oil was produced.
U
is the number of dollars, calculated to 2 decimal places, in the amount of the duties of Excise paid in respect of the crude petroleum oil produced from that source that was entered for home consumption during the pre-operative year for that source.
W
is:
(a)
where the Import Parity Price was the same at all times during the pre-operative year for that source-the product of the number of kilolitres of the stabilised crude petroleum oil produced from that prescribed source that was entered for home consumption during that pre-operative year and the number of dollars, calculated to 2 decimal places, in the amount specified in the Import Parity Price; or
(b)
where the Import Parity Price was not the same at all times during that pre-operative year-the number ascertained by:
(i)
calculating, in respect of each Import Parity Price in operation at a time during that pre-operative year, the product of the number of dollars, calculated to 2 decimal places, in the amount specified in the Import Parity Price and the number of kilolitres of the crude petroleum oil produced from that prescribed source that was entered for home consumption on or after the day on which the Import Parity Price was determined or the commencement of the pre-operative year (whichever occurred last) and before the day on which another Import Parity Price was determined or the end of the pre-operative year (whichever occurred first); and
(ii)
adding the products calculated under subparagraph (i).
SECTION 6FAA
Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
6FAA(1)
This Act has effect as if, on 1 July 2015:
(a)
the rate of duty in subitem 10.19A of the Schedule is replaced by:
(i)
$0.126 per litre; or
(ii)
if the indexed rate worked out under subsection (2) is greater than $0.126 per litre - that indexed rate; and
(b)
the rate of duty in subitem 10.19B of the Schedule is replaced by:
(i)
$0.2644 per kilogram; or
(ii)
if the indexed rate worked out under subsection (2) is greater than $0.2644 per kilogram - that indexed rate; and
(c)
the rate of duty in subitem 10.19C of the Schedule is replaced by:
(i)
$0.2644 per kilogram; or
(ii)
if the indexed rate worked out under subsection (2) is greater than $0.2644 per kilogram - that indexed rate.
6FAA(2)
To work out the indexed rate, index the rate mentioned in paragraph (1)(a), (b) or (c) (as applicable) on 1 February 2015 under section
6A, on the assumptions that:
(a)
the rate is a CPI indexed rate for the purposes of that section; and
(b)
the amount of that rate on the day before 1 February 2015 is the amount set out in subparagraph (1)(a)(i), (b)(i) or (c)(i) (as applicable).
History
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.
SECTION 6FA
6FA
Changes in rate of duty on gasoline for use as fuel in aircraft
(Repealed by No 87 of 2014)
History
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).
History
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.
SECTION 6FB
6FB
Changes in rate of duty on kerosene for use as fuel in aircraft
(Repealed by No 87 of 2014)
History
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).
History
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.
SECTION 6FC
6FC
Publication of replacement rates for aircraft fuel
(Repealed by No 87 of 2014)
History
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.
SECTION 6G
DUTY PAYABLE ON CERTAIN FUEL BLENDED GOODS
6G(1)
Work out the duty payable under this Act on goods (the
blended goods
) that are classified to subitem 10.7, 10.12 or 10.30 of the
Schedule as follows:
Method Statement
Step 1.
Add up the amount of duty that would, at the time the duty on the blended goods is payable, be payable on each constituent of the blended goods , that is classified to item 10 of the Schedule, if the constituent had not been included in the blended goods.
Step 2.
Work out the volume, in litres, of the blended goods that is not attributable to those constituents or to water added to manufacture the blended goods.
Step 3.
Multiply the result of step 2 by $0.386.
Note:
The rate set out in this step is indexed under section 6A.
Step 4.
Total the results of steps 1 and 3.
Step 5.
Subtract from the total any duty paid on a constituent of the blended goods that is classified to item 10 or 15 of the Schedule.
History
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.
6G(2)
If a constituent of the blended goods was imported, assume for the purposes of subsection (1) that:
(a)
the constituent was manufactured in Australia when it was imported; and
(b)
if customs duty was paid on the constituent, there was a payment of excise duty equal to the lesser of the following amounts (or either of them if they are equal):
(i)
the amount of excise duty that would have been payable on the constituent had it been manufactured in Australia when it was imported;
(ii)
the amount of the customs duty paid.
History
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 6G formerly read:
SECTION 6G MANNER OF DETERMINING DUTY PAYABLE ON EXCISABLE BLENDED PETROLEUM PRODUCTS
6G(1)
Duty payable under this Act on an excisable blended petroleum product (other than an excisable blended petroleum product referred to in subsection (2), (2B), (2C) or (3)) is worked out using the formula:
[Volume × Blending rate] − Previously paid duties |
where:
Volume
means the volume of the excisable blended petroleum product.
blending rate
, in relation to an excisable blended petroleum product, means:
(a)
if there is included in the excisable blended petroleum product any of the following:
(i)
gasoline, other than recycled gasoline on which customs or excise duty has been paid, recovered by a process not being a process of refining; or
(ii)
coal tar or coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flashpoint of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus;
the excise duty rate applicable to gasoline classified to item 11 of the Schedule as gasoline for use as a fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre; or
(b)
if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product and it is not an excisable blended petroleum product to which paragraph (c) applies:
(i)
unless subparagraph (ii) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; or
(ii)
if the Collector is satisfied that the sulphur content of the excisable blended petroleum product does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million; or
(c)
if the excisable blended petroleum product comprises only goods classified to item 15 of the Schedule or imported goods that would be so classified if produced in Australia - the rate applicable to goods classified to that item.
excise equivalent rate,
in relation to imported goods that are a constituent element of an excisable blended petroleum product and that would be classified to item 11 or 15 of the Schedule if produced in Australia, means so much of the rate of Customs duty applicable to those goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if produced in Australia.
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 excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule; and
(b)
to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;
worked out in accordance with subsection (4).
History
S 6G(1) amended by No 66 of 2004, s 3 and Sch 1 item 27, by inserting ", (2C)" after "(2B)," effective 18 September 2003.
S 6G(1) amended by No 66 of 2004, s 3 and Sch 1 items 1 and 2, by substituting "subsection (2), (2B) or (3)" for "subsection (2) or (3)" and substituting para (b) of the definition of "blending rate", effective 1 July 2003. Para (b) of the definition of "blending rate" formerly read:
(b)
if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product and it is not an excisable blended petroleum product to which paragraph (c) applies - the maximum diesel rate; or
S 6G(1) amended by No 44 of 2004, s 3 and Sch 1 item 1, by omitting "2," after "classified to item" in para (a), effective 18 September 2002.
S 6G(1) amended by No 113 of 2002, s 3 and Sch 1 item 1, by substituting "referred to in subsection (2) or (3)" for "referred to in subsection (2)", effective 25 October 2001.
S 6G(1) amended by No 39 of 2001, s 3 and Sch 1, items 8 to 10, by substituting paras (b) and (c) for para (b) in the definition of "blending rate", inserting the definition of "excise equivalent rate" and substituting the definition of "previously paid duties", effective 1 January 2001. Para (b) formerly read:
(b)
if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product-the maximum diesel rate.
The definition formerly read:
Previously paid duties
means the sum of excise duties (if any) already paid on products included in the excisable blended petroleum product under items 2, 11 and 12 of the Schedule worked out in accordance with subsection (4).
S 6G(1) definition of "blending rate" substituted by No 125 of 2000, s 3 and Sch 3 item 1, effective 26 October 2000. The definition formerly read:
Blending rate means:
(a)
if goods referred to in subitem 11(H) (other than subparagraph 11(H)(2)(d)) or subitem 11J (other than subparagraph 11(J)(2)(c)) of the Schedule are included in the excisable blended petroleum product-the excise duty rate that applies to goods classified to subparagraph 11(H)(2)(b) of the Schedule; or
(b)
if no goods classified to either of those paragraphs is included in the excisable blended petroleum product-the excise duty rate that applies to goods classified to subparagraph 11(C)(2)(a) of the Schedule.
6G(1A)
(Repealed by No 66 of 2004)
History
S 6G(1A) repealed by No 66 of 2004, s 3 and Sch 1 item 3, effective 1 July 2003. S 6G(1A) formerly read:
6G(1A)
For the purposes of subsections (1) and (3), the
maximum diesel rate
is the maximum rate of excise duty applicable to diesel classified to item 11 of the Schedule, whether one or more categories of diesel attract that rate.
S 6G(1A) amended by No 113 of 2002, s 3 and Sch 1 item 2, by substituting "For the purposes of subsections (1) and (3)," for "For the purposes of subsection (1),", effective 25 October 2001.
S 6G(1A) inserted by No 125 of 2000, s 3 and Sch 3 item 2, effective 26 October 2000.
6G(2)
Duty payable under this Act on an excisable blended petroleum product for use as fuel in an internal combustion engine and containing a blend of:
(a)
goods that are classified to item 11 or 12 of the Schedule and:
(i)
that are for use as fuel in an internal combustion engine, but not for use as fuel in aircraft; and
(ii)
if the goods have a lead content - that do not have a lead content exceeding 13 milligrams per litre; and
(b)
goods that are classified to item 11 of the Schedule as denatured ethanol for use as fuel in an internal combustion engine;
with or without other substances, is worked out using the formula:
[Volume × Blending rate] − Previously paid duties |
where:
blending rate
means the maximum excise duty rate applicable to gasoline classified to item 11 of the Schedule and having a lead content not exceeding 13 milligrams per litre.
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 produced in Australia.
previously paid duties
means the sum of the following (worked out in accordance with subsection (4), if applicable):
(a)
the excise duties (if any) that have already been paid on the goods that are constituent elements of the excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule;
(b)
to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods.
volume
means the volume of the excisable blended petroleum product.
History
S 6G(2) substituted by No 44 of 2004, s 3 and Sch 1 item 2, effective 18 September 2002. S 6G(2) formerly read:
6G(2)
Duty payable under this Act on an excisable blended petroleum product comprising a blend of:
(a)
gasoline classified to item 11 of the Schedule as gasoline for use as a fuel otherwise than in aircraft; and
(b)
denatured ethanol classified to item 2 of the Schedule as denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law;
with or without other substances, is worked out using the formula:
[Volume of gasoline × Gasoline rate] + [Volume of ethanol × Ethanol rate] |
where:
ethanol rate
means the excise duty rate applicable to denatured ethanol classified to item 2 of the Schedule as denatured ethanol for use as a fuel in an internal combustion engine, as prescribed by by-law.
gasoline rate
means the excise duty rate applicable to gasoline classified to item 11 of the Schedule as gasoline for use as a fuel otherwise than in aircraft and having a lead content either exceeding, or not exceeding, 13 milligrams per litre, whichever is appropriate.
volume of ethanol
means the volume of ethanol in the excisable blended petroleum product.
volume of gasoline
means the volume of gasoline in the excisable blended petroleum product.
S 6G(2) substituted by No 125 of 2000 s 3 and Sch 3 item 3, effective 26 October 2000. S 6G(2) formerly read:
6G(2)
Duty payable under this Act on an excisable blended petroleum product comprising a blend of gasoline classified to subparagraph 11(H)(2)(b) or (c) of the Schedule and of ethanol classified to sub-item 2(R) of the Schedule, with or without other substances, is worked out using the formula:
[Volume of gasoline × Gasoline rate] + [Volume of ethanol × Ethanol rate] |
where:
Volume of gasoline
means the volume of gasoline in the excisable blended petroleum product.
Gasoline rate
means the excise duty rate applicable to gasoline classified to subparagraph 11(H)(2)(b) or (c) of the Schedule, whichever is appropriate.
Volume of ethanol
means the volume of ethanol in the excisable blended petroleum product.
Ethanol rate
means the excise duty rate applicable to denatured ethanol classified to sub-item 2(R) of the Schedule.
6G(2A)
Subsection (2) does not apply to an excisable blended petroleum product to which subsection (2B) applies.
History
S 6G(2A) inserted by No 66 of 2004, s 3 and Sch 1 item 4, effective 1 July 2003.
6G(2B)
Duty payable under this Act on an excisable blended petroleum product, being a blend of:
(a)
goods that are classified to item 11 of the Schedule as diesel; and
(b)
goods that are classified to item 11 of the Schedule as denatured ethanol for use in an internal combustion engine;
with or without other substances, is worked out using the formula:
[[[Volume
[[[ of
[[[diesel |
+ |
Volume ]
of other ]
substances] |
× |
Diesel]
rate ] |
+ |
[Volume
[ of
[ethanol |
× |
Ethanol]]
rate ]] |
− |
Previously
paid duties |
where:
diesel rate
means:
(a)
unless paragraph (b) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; and
(b)
if the Collector is satisfied that the sulphur content of the excisable blended petroleum product does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million.
ethanol rate
means the rate of excise duty applicable to denatured ethanol classified to item 11 of the Schedule as denatured ethanol for use in an internal combustion engine.
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 excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule; and
(b)
to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;
worked out in accordance with subsection (4).
volume of diesel
means the volume of diesel in the excisable blended petroleum product.
volume of ethanol
means the volume of ethanol in the excisable blended petroleum product.
volume of other substances
means the volume of substances (if any) in the excisable blended petroleum product that are not either diesel or ethanol.
History
S 6G(2B) amended by No 66 of 2004, s 3 and Sch 2 items 1 to 5, by substituting "item 11" for "item 2" in para (b), omitting ", as prescribed by by-law" at the end of para (b), substituting "item 11" for "item 2" in the definition of "ethanol rate", omitting ", as prescribed by by-law" at the end of the definition of "ethanol rate" and omitting "2," before "11," in para (a) of the definition of "previously paid duties", effective 1 July 2003.
S 6G(2B) inserted by No 66 of 2004, s 3 and Sch 1 item 4, effective 1 July 2003.
6G(2C)
Duty payable under this Act on an excisable blended petroleum product containing a blend of:
(a)
goods that are classified to item 11 of the Schedule as biodiesel, or blends containing biodiesel classified to item 12 of the Schedule; and
(b)
goods that are classified to item 11 or 12 of the Schedule (except gasoline);
with or without other substances, is worked out using the formula:
[Volume
[ of
[biodiesel |
× |
Biodiesel]
rate ]
] |
+ |
[Volume
[ of
[ethanol |
× |
Ethanol]
rate ]
] |
+ |
[Volume
[of other
[substances |
× |
Diesel]
rate ]
] |
− |
Previously
paid duties |
where:
biodiesel rate
means the rate of excise duty applicable to goods that are classified to item 11 of the Schedule as biodiesel.
diesel rate
means:
(a)
unless paragraph (b) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; or
(b)
if the Collector is satisfied that the sulphur content of the total volume of substances in the excisable blended petroleum product that are not biodiesel or ethanol does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million.
ethanol rate
means the rate of excise duty applicable to denatured ethanol classified to item 11 of the Schedule as denatured ethanol for use in an internal combustion engine.
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 excisable blended petroleum product and that are classified to item 11, 12 or 15 of the Schedule; and
(b)
to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;
worked out in accordance with subsection (4).
volume of biodiesel
means the volume of biodiesel in the excisable blended petroleum product.
volume of ethanol
means the volume of ethanol in the excisable blended petroleum product.
volume of other substances
means the total volume of substances in the excisable blended petroleum product that are not biodiesel or ethanol.
History
S 6G(2C) amended by No 66 of 2004, s 3 and Sch 2 items 6 to 9, by omitting "2," before "11," in para (b), substituting "item 11" for "item 2" in the definition of "ethanol rate", omitting ", as prescribed by by-law" at the end of the definition of "ethanol rate" and omitting "2," before "11," in para (a) of the definition of "previously paid duties", effective 18 September 2003.
S 6G(2C) inserted by No 66 of 2004, s 3 and Sch 1 item 28, effective 18 September 2003.
6G(3)
Duty payable under this Act on an excisable blended petroleum product comprising an emulsified blend of:
(a)
diesel classified to item 11 of the Schedule as diesel other than recycled product; and
(b)
water that is added to produce the emulsified blend; and
(c)
any additive other than water in the emulsified blend including, but not limited to, an additive to assist the process of emulsification;
is worked out using the formula:
[Volume of diesel + Volume of additives] × Diesel rate |
where:
diesel rate
means:
(a)
unless paragraph (b) applies - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that exceeds 50 parts per million; and
(b)
if the Collector is satisfied that the sulphur content of the excisable blended petroleum product does not exceed 50 parts per million - the rate of excise duty applicable to diesel (other than recycled product) classified to item 11 of the Schedule having a sulphur content that does not exceed 50 parts per million.
volume of additives
means the volume of additives (if any) other than water in the excisable blended petroleum product.
volume of diesel
means the volume of diesel in the excisable blended petroleum product.
History
S 6G(3) amended by No 66 of 2004, s 3 and Sch 1 items 5 and 6, by substituting the formula and inserting the definition of "diesel rate", effective 1 July 2003. The formula formerly read:
[Volume of diesel + Volume of additives] × Maximum diesel rate |
S 6G(3) inserted by No 113 of 2002, s 3 and Sch 1 item 3, effective 25 October 2001.
6G(4)
If goods that are constituent elements of an excisable blended petroleum product include another blended petroleum product, then, for the purpose of working out the previously paid duties in relation to those goods:
(a)
the excise duties paid under item 12 of the Schedule on that other blended petroleum product; and
(b)
if, in relation to any constituent elements additional to the blended petroleum product referred to in paragraph (a), excise duties have been paid under item 11 or 15 of the Schedule - those excise duties; and
(c)
if, in relation to any imported goods that are constituent elements additional to the blended petroleum product referred to in paragraph (a), Customs duties have been paid but the goods would have been classified to item 11, 12 or 15 of the Schedule if produced in Australia - so much of those Customs duties as represents the application of the excise equivalent rate in relation to those imported goods;
are to be taken into account.
History
S 6G(4) amended by No 44 of 2004, s 3 and Sch 1 items 3 and 4, by omitting "2," after "paid under item" in para (b) and inserting ", 12" after "11" in para (c), effective 18 September 2002.
S 6G(4) substituted by No 39 of 2001, s 3 and Sch 1, item 11, effective 1 January 2001. S 6G(4) formerly read:
6G(4)
If a product that is included in an excisable blended petroleum product is itself another blended petroleum product, then, for the purpose of working out the excise duties that are paid under items 2, 11 and 12 of the Schedule:
(a)
the excise duties paid under item 12 on that other blended product; and
(b)
the excise duties (if any) paid under items 2 or 11 on its constituent elements;
are both to be taken into account.
SECTION 6H
Rate of duty payable on denatured ethanol
6H(1)
For the purposes of subitem 10.20 of the Schedule, the rate of duty is the following rate rounded to 3 decimal places (rounding up if the next decimal place is 5 or more):
Rate for denatured ethanol for use as fuel in an internal combustion engine
|
Item
|
For the financial year starting on:
|
the rate is the rate per litre equal to this percentage of the rate in subitem 10.5 of the Schedule:
|
1 |
1 July 2015 |
0% |
2 |
1 July 2016 |
6.554% |
3 |
1 July 2017 |
13.108% |
4 |
1 July 2018 |
19.662% |
5 |
1 July 2019 |
26.216% |
6 |
1 July 2020 or a later 1 July |
32.770% |
Note:
The rate in subitem 10.5 of the Schedule is the rate for gasoline (other than for use as fuel in aircraft). That rate is indexed under section 6A.
History
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.
6H(2)
A rate of duty worked out using a table item in subsection (1) applies to goods manufactured or produced in Australia during a financial year referred to in that item, and goods for which all the following conditions are met:
(a)
the goods were manufactured or produced in Australia before a financial year referred to in that item;
(b)
at the start of that financial year, the goods were either:
(i)
subject to the CEO's control; or
(ii)
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 that financial year.
This subsection has effect despite subsection 5(2).
History
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.
SECTION 6J
Rate of duty payable on biodiesel
Rate of duty
6J(1)
For the purposes of subitem 10.21 of the Schedule, the rate of duty is the following rate rounded to 3 decimal places (rounding up if the next decimal place is 5 or more):
Rate for biodiesel
|
Item
|
For the financial year starting on:
|
the rate is the rate per litre equal to this percentage of the rate in subitem 10.10 of the Schedule:
|
1 |
1 July 2015 |
0% |
2 |
1 July 2016 |
3.333% |
3 |
1 July 2017 |
6.667% |
4 |
1 July 2018 |
10% |
5 |
1 July 2019 |
13.333% |
6 |
1 July 2020 |
16.667% |
7 |
1 July 2021 |
20% |
8 |
1 July 2022 |
23.333% |
9 |
1 July 2023 |
26.667% |
10 |
1 July 2024 |
30% |
11 |
1 July 2025 |
33.333% |
12 |
1 July 2026 |
36.667% |
13 |
1 July 2027 |
40% |
14 |
1 July 2028 |
43.333% |
15 |
1 July 2029 |
46.667% |
16 |
1 July 2030 or a later 1 July |
50% |
Note:
The rate in subitem 10.10 of the Schedule is the rate for diesel. That rate is indexed under section 6A.
History
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.
6J(2)
A rate of duty worked out using a table item in subsection (1) applies to goods manufactured or produced in Australia during a financial year referred to in that item, and goods for which all the following conditions are met:
(a)
the goods were manufactured or produced in Australia before a financial year referred to in that item;
(b)
at the start of that financial year, the goods were either:
(i)
subject to the CEO's control; or
(ii)
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 that financial year.
This subsection has effect despite subsection 5(2).
History
S 6J inserted by No 82 of 2015, s 3 and Sch 1 item 4, effective 1 July 2015.
SECTION 6K
Temporary reduction - CPI indexed fuel rates
Temporary rate reduction
6K(1)
Despite any other provision of this Act, each CPI indexed fuel rate is, during a rate reduction period, a rate equal to 50% of the rate that it would have been during that period apart from this section (including because of the operation of section
6A).
Note:
For
CPI indexed fuel rate
and
rate reduction period
, see subsection (8).
6K(2)
An amount worked out under subsection
(1) is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
6K(3)
A CPI indexed fuel rate that applies under subsection
(1) during a rate reduction period applies to:
(a)
goods manufactured or produced in Australia during that period; and
(b)
goods manufactured or produced in Australia before the start of that period if:
(i)
at the start of the period, the goods were either 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; and
(ii)
no duty of excise had been paid on the goods before the start of the period.
6K(4)
Subsection
(3) has effect despite subsection
5(2).
Restoration of rates
6K(5)
This Act has effect as if, on 29 September 2022, each CPI indexed fuel rate is a rate equal to the rate that it would have been on the August adjustment day apart from subsection
(1) (including because of the operation of section
6A).
Note 1:
For
August adjustment day
, see subsection (8).
Note 2:
A rate that applies under this subsection is subject to later indexation under section 6A.
6K(6)
A CPI indexed fuel rate that applies under subsection
(5) applies to:
(a)
goods manufactured or produced in Australia on or after 29 September 2022; and
(b)
goods manufactured or produced in Australia before 29 September 2022 if:
(i)
on 29 September 2022, the goods were either 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; and
(ii)
no duty of excise had been paid on the goods before 29 September 2022.
6K(7)
Subsection
(6) has effect despite subsection
5(2).
Definitions
6K(8)
In this section:
August adjustment day
means the following:
(a)
1 August 2022, unless paragraph (b) applies;
(b)
if, in relation to the indexation day that is 1 August 2022, the replacement under section
6A of a rate of duty happens on another day in accordance with subsection
6A(5) - that other day.
CPI indexed fuel rate
means a rate covered by paragraph (b) or (c) of the definition of
CPI indexed rate
in subsection 6A(10).
rate reduction period
: each of the following is a
rate reduction period
:
(a)
the period beginning on 30 March 2022 and ending at the end of the day before the August adjustment day;
(b)
the period beginning on the August adjustment day and ending at the end of 28 September 2022.
History
S 6K inserted by No 15 of 2022, s 3 and Sch 1 item 1, effective 31 March 2022.
SECTION 6L
6L
Temporary reduction - rates of duty payable under item 15 of the Schedule
(Repealed by No 37 of 2023)
History
S 6L repealed by No 37 of 2023, s 3 and Sch 1 item 1, effective 1 July 2023. S 6L formerly read:
SECTION 6L Temporary reduction - rates of duty payable under item 15 of the Schedule
Temporary rate reduction
6L(1)
This Act has effect as if on 30 March 2022:
(a)
the rates of duty under subitems 15.1 and 15.2 of the Schedule are $0.043 per litre; and
(b)
the rates of duty under subitems 15.3 and 15.4 of the Schedule are $0.043 per kilogram.
6L(2)
A rate of duty that applies under subsection (1) applies to:
(a)
goods manufactured or produced in Australia on or after 30 March 2022; and
(b)
goods manufactured or produced in Australia before 30 March 2022 if:
(i)
on 30 March 2022, the goods were either 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; and
(ii)
no duty of excise had been paid on the goods before 30 March 2022.
6L(3)
Subsection (2) has effect despite subsection 5(2).
Restoration of rates
6L(4)
This Act has effect as if on 29 September 2022:
(a)
the rates of duty under subitems 15.1 and 15.2 of the Schedule are $0.085 per litre; and
(b)
the rates of duty under subitems 15.3 and 15.4 of the Schedule are $0.085 per kilogram.
6L(5)
A rate of duty that applies under subsection (4) applies to:
(a)
goods manufactured or produced in Australia on or after 29 September 2022; and
(b)
goods manufactured or produced in Australia before 29 September 2022 if:
(i)
on 29 September 2022, the goods were either 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; and
(ii)
no duty of excise had been paid on the goods before 29 September 2022.
6L(6)
Subsection (5) has effect despite subsection 5(2).
S 6L inserted by No 15 of 2022, s 3 and Sch 1 item 1, effective 31 March 2022.
SECTION 7
7
REGULATIONS
The Governor-General may make regulations prescribing matters required or permitted by this Act to be prescribed.
History
S 7 inserted by No 134 of 2011 (as amended by No 88 of 2013), s 3 and Sch 1 item 4, effective 24 November 2011. For application and savings provisions see note under s 6CA(1A).
Former s 7 repealed by No 75 of 2006, s 3 and Sch 1 item 27, effective 1 July 2006. S 7 formerly read:
7
Whenever any goods are manufactured which in the opinion of the Minister are a substitute for any excisable goods, or are intended to be or can be used as such substitute, or for any purpose for which such excisable goods can be used, or for any similar purpose, the Minister may by notice published in the Gazette direct that such first-mentioned goods shall be charged with Excise duty at a specified rate, such rate to be proportionate to the rate of duty chargeable on the excisable goods according to a standard to be prescribed by Regulations under the Excise Act 1901-1918, and upon the publication of the notice in the Gazette the goods specified therein shall be deemed to be excisable goods.
The Schedule
This Schedule is not updated to reflect changes in the rate of duty for certain excise items. Updated rates can be found on our website ato.gov.au - search 'excise rates'.
Note 1:
See section 5.
Note 2:
Section 6A effectively changes certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3, 5 and 10.
History
Sch amended by No 72 of 2024, s 3 and Sch 1 item 4, by substituting ", 5 and 10" for "and 5" in note 2, effective 1 September 2023. For transitional provisions, see note under s 6AA(5).
Sch amended by No 87 of 2014, s 3 and Sch 1 item 4, by substituting note 2, applicable in relation to goods that are entered for home consumption after 1 July 2014. Note 2 formerly read:
Note 2:
Sections 6A, 6AA, 6FA and 6FB effectively change certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3 and 5 and subitems 10.6 and 10.17.
Sch amended by No 9 of 2014, s 3 and Sch 1 item 8, by inserting "6AA," after "Sections 6A," in note 2, effective 1 December 2013.
Sch amended by No 81 of 2012, s 3 and Sch 1 items 6 and 7, by substituting "and 6FB" for ", 6FB and 6H" and "and 10.17" for ", 10.17 and 10.19D" in note 2, effective 1 July 2012.
Sch amended by No 156 of 2011, s 3 and Sch 2 item 5, by inserting note 1 and 2 (under the title), effective 1 July 2012.
Sch amended by No 75 of 2006, s 3 and Sch 1 item 28, by repealing the commencing note relating to imitations (under the title), effective 1 July 2006. The note formerly read:
All imitations to be dutiable at the rate chargeable on the goods they imitate, unless such rate is less than the rate which would otherwise be chargeable on the imitations.
N.E.I.
(Repealed by No 75 of 2006)
History
Definition of "N.E.I." repealed by No 75 of 2006, s 3 and Sch 1 item 29, effective 1 July 2006. The definition formerly read:
N.E.I.
means "not elsewhere included".
beer
means a brewed beverage that:
(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; and
(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 had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage; and
(g)
contains more than 1.15% by volume of alcohol.
History
Definition of "Beer" substituted by No 73 of 2009, s 3 and Sch 2 item 1, applicable in relation to beverages manufactured or produced on or after 28 August 2009. The definition formerly read:
Beer
means a brewed beverage which:
(a) is the product of the yeast fermentation of an aqueous extract of malted or unmalted cereals, whether or not containing other sources of carbohydrates; and
(b) contains hops, or extracts thereof, or other bitters; and
(c) has not had added to it, at any time, any alcohol from any other source; and
(d) contains more than 1.15% by volume of alcohol.
Definition of "Beer" substituted by No 39 of 2001, s 3 and Sch 1 item 2, effective 1 July 2000. The definition formerly read:
Beer
means any fermented liquor (whether or not the liquor contains sugars or glucose or another substance) that-
(a)
is brewed from a mash (whether or not the mash contains malt);
(b)
contains hops, a substance prepared from hops or other bitters; and
(c)
contains more than 0.5% by volume of alcohol,
but does not include such a liquor-
(d)
produced for non-commercial purposes; and
(e)
produced using non-commercial facilities and equipment.
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.
History
Definition of "Brandy" substituted by No 75 of 2006, s 3 and Sch 1 item 30, effective 1 July 2006. The definition formerly read:
Brandy
means a spirit distilled from wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy, being a spirit that contains not less than 25% of spirit distilled at a strength of not more than 83% by volume of alcohol.
Fruit Brandy
(Repealed by No 75 of 2006)
History
Definition of "Fruit Brandy" repealed by No 75 of 2006, s 3 and Sch 1 item 31, effective 1 July 2006. The definition formerly read:
Fruit Brandy
means a spirit obtained by distillation of a fermented liquor derived from fruit but not grapes. The distillate shall possess the taste, aroma and characteristics generally attributed to fruit brandy according to the type of fruit from which it is made.
grape wine
has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999.
History
Definition of "grape wine" inserted by No 75 of 2006, s 3 and Sch 1 item 32, effective 1 July 2006.
Liqueur
(Repealed by No 75 of 2006)
History
Definition of "Liqueur" repealed by No 75 of 2006, s 3 and Sch 1 item 33, effective 1 July 2006. The definition formerly read:
Liqueur
means the product obtained by mixing or by distillation of spirit with or over fruits, flowers, leaves or other vegetable substances or their juices either singly or in combination or with extracts derived by distillation, infusion, percolation or maceration of such vegetable substances and containing not less than 25 grams per litre of sugars and not less than 17% alcohol by volume.
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.
History
Definition of "lubricant/fluid/oil products" inserted by No 75 of 2006, s 3 and Sch 1 item 34, effective 1 July 2006.
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.
History
Definition of "other excisable beverage" substituted by No 75 of 2006, s 3 and Sch 1 item 35, effective 1 July 2006. The definition formerly read:
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) fruit brandy; or
(d) whisky; or
(e) rum; or
(f) liqueurs; or
(g) wine as defined in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999.
Definition of "Other Excisable Beverage" inserted by No 39 of 2001, s 3 and Sch 1 item 3, effective 1 July 2000.
Rum
(Repealed by No 75 of 2006)
History
Definition of "Rum" repealed by No 75 of 2006, s 3 and Sch 1 item 36, effective 1 July 2006. The definition formerly read:
Rum
means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum.
sugar
means:
(a)
monosaccharide; or
(b)
disaccharide.
History
Definition of "sugar" inserted by No 73 of 2009, s 3 and Sch 2 item 2, applicable in relation to beverages manufactured or produced on or after 28 August 2009.
territorial sea
(Repealed by No 46 of 2011)
History
Definition of "territorial sea" repealed by No 46 of 2011, s 3 and Sch 2 item 568, effective 27 December 2011. For saving and transitional provisions see note under s 3(6). The definition formerly read:
territorial sea
has the same meaning as in the Seas and Submerged Lands Act 1973.
Definition of "territorial sea" inserted by No 75 of 2006, s 3 and Sch 1 item 37, effective 1 July 2006.
tobacco
means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.
History
Definition of "tobacco" inserted by No 68 of 2000, s 3 Sch 1 item 1, effective 1 November 1999.
Whisky
(Repealed by No 75 of 2006)
History
Definition of "Whisky" repealed by No 75 of 2006, s 3 and Sch 1 item 38, effective 1 July 2006. The definition formerly read:
Whisky
means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.
wine
has the same meaning as in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999.
History
Definition of "wine" inserted by No 75 of 2006, s 3 and Sch 1 item 39, effective 1 July 2006.
Items 1 to 3 of this Schedule do not include any liquor that has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.
A reference to alcohol is taken to be a reference to ethyl alcohol.
The volume of alcohol contained in goods:
(a) is to be 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 the last-mentioned section.
History
Sch amended by No 75 of 2006, s 3 and Sch 1 items 40 and 41, by substituting "Items 1 to 3 of this Schedule" for "Tariff items 1 and 2 of this Schedule" in the commencing note relating to tariff items 1 and 2 and substituting "section 65" for "section 77FB" in para (c) of the commencing note relating to the volume of alcohol contained in goods, effective 1 July 2006.
Sch amended by No 108 of 2002, s 3 and Sch 1 item 1, by substituting the commencing note relating to the volume of alcohol contained in goods, effective 7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002. The note formerly read:
The volume of alcohol contained in goods shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of twenty degrees Celsius, and a calculation made for the purpose of ascertaining the volume of alcohol by reference to the specific gravity of alcohol shall be made on the basis that, at a temperature of twenty degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067.
Sch amended by No 39 of 2001, s 3 and Sch 1 item 4, by inserting the paragraph beginning with the words "Tariff items 1 and 2", effective 1 July 2000.
Excise duties (subject to section 6A)
|
Item
|
Subitem
|
Description of goods
|
Rate of Duty
|
1
|
|
Beer
|
|
|
1.1 |
Beer not exceeding 3% by volume of alcohol packaged in: |
$31.73 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(a) |
an individual container of less than 8 litres; or |
|
|
|
(b) |
an individual container: |
|
|
|
|
(i) |
of at least 8 litres but not exceeding 48 litres; and |
|
|
|
|
(ii) |
not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations |
|
|
1.2 |
Beer not exceeding 3% by volume of alcohol packaged in: |
$6.33 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(a) |
an individual container exceeding 48 litres; or |
|
|
|
(b) |
an individual container: |
|
|
|
|
(i) |
of at least 8 litres but not exceeding 48 litres; and |
|
|
|
|
(ii) |
designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations |
|
|
1.5 |
Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in: |
$36.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(a) |
an individual container of less than 8 litres; or |
|
|
|
(b) |
an individual container: |
|
|
|
|
(i) |
of at least 8 litres but not exceeding 48 litres; and |
|
|
|
|
(ii) |
not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations |
|
|
1.6 |
Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in: |
$19.89 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(a) |
an individual container exceeding 48 litres; or |
|
|
|
(b) |
an individual container: |
|
|
|
|
(i) |
of at least 8 litres but not exceeding 48 litres; and | |
|
|
|
(ii) |
designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations |
|
|
1.10 |
Beer exceeding 3.5% by volume of alcohol packaged in: |
$36.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(a) |
an individual container of less than 8 litres; or |
|
|
|
(b) |
an individual container: |
|
|
|
|
(i) |
of at least 8 litres but not exceeding 48 litres; and |
|
|
|
|
(ii) |
not designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations |
|
|
1.11 |
Beer exceeding 3.5% by volume of alcohol packaged in: |
$26.03 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(a) |
an individual container exceeding 48 litres; or |
|
|
|
(b) |
an individual container: |
|
|
|
|
(i) |
of at least 8 litres but not exceeding 48 litres; and |
|
|
|
|
(ii) |
designed to connect to a pressurised gas delivery system, pump delivery system or other system prescribed by the regulations |
|
|
1.15 |
Beer not exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment |
$2.22 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 |
Beer exceeding 3% by volume of alcohol produced for non-commercial purposes using commercial facilities or equipment |
$2.58 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
2
|
|
Other excisable beverages not exceeding 10% by volume of alcohol
|
$66.67 per litre of alcohol |
3
|
|
Spirits; Other excisable beverages exceeding 10% by volume of alcohol
|
|
|
3.1 |
Brandy |
$58.48 per litre of alcohol |
|
3.2 |
Other excisable beverages exceeding 10% by volume of alcohol |
$62.64 per litre of alcohol |
|
3.5 |
Spirit that: |
Free |
|
|
(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 |
|
3.6 |
Spirit that: |
Free |
|
|
(a) |
isfor 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 |
|
3.7 |
Spirit that: |
Free |
|
|
(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 |
|
3.8 |
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 |
Spirits not elsewhere included |
$62.64 per litre of alcohol |
5
|
|
Tobacco, cigars, cigarettes and snuff
|
|
|
5.1 |
In stick form not exceeding in weight 0.8 grams per stick actual tobacco content |
$0.40197 per stick |
|
5.5 |
Either: |
Applicable rate (see section 6AAB) per kilogram of tobacco content |
|
|
(a) |
not in stick form; or |
|
|
(b) |
in stick form exceeding in weight 0.8 grams per stick actual tobacco content |
|
5.8 |
Blended tobacco goods |
The amount of duty worked out under section 6AAC |
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 covered by 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), (2A), (2B) 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 |
Petroleum condensate |
$0.386 per litre |
|
10.2 |
Stabilised crude petroleum oil |
$0.386 per litre |
|
10.3 |
Topped crude petroleum oil |
$0.386 per litre |
|
10.5 |
Gasoline (other than for use as fuel in aircraft) |
$0.386 per litre |
|
10.6 |
Gasoline for use as fuel in aircraft |
$0.03556 per litre |
|
10.7 |
Blends of gasoline and ethanol |
The amount of duty worked out under section 6G |
|
10.10 |
Diesel |
$0.386 per litre |
|
10.11 |
(Repealed by No 82 of 2015) |
|
|
10.12 |
Blends of diesel and either biodiesel or ethanol, or both |
The amount of duty worked out under section 6G |
|
10.15 |
Heating oil |
$0.386 per litre |
|
10.16 |
Kerosene (other than for use as fuel in aircraft) |
$0.386 per litre |
|
10.17 |
Kerosene for use as fuel in aircraft |
$0.03556 per litre |
|
10.18 |
Fuel oil |
$0.386 per litre |
|
10.19A |
Liquefied petroleum gas, other than liquefiedpetroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.101 per litre |
|
10.19B |
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 |
Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.212 per kilogram |
|
10.19D |
(Repealed by No 81 of 2012) |
|
|
10.20 |
Denatured ethanol for use as fuel in an internal combustion engine |
$0.386 per litre |
|
10.21 |
Biodiesel |
$0.386 per litre |
|
10.25 |
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 |
Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901) |
$0.386 per litre |
|
10.27 |
White spirit (other than goods covered by section 77J of the Excise Act 1901) |
$0.386 per litre |
|
10.28 |
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 |
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)
|
diesel; and
|
|
|
|
(b)
|
blends of diesel and any other goods; and
|
|
|
|
(c)
|
goods for use as a fuel; and
|
|
|
|
(d)
|
goods ordinarily used as a fuel; and
|
|
|
|
(e)
|
exempt oils and hydraulic fluids; and
|
|
|
|
(f)
|
any other goods prescribed for the purposes of this paragraph
|
|
|
15.1 |
Either: |
$0.142 per litre |
|
|
(a) |
petroleum-based oils that are lubricant/fluid/oil products; or |
|
|
(b) |
the synthetic equivalents of such oils; |
|
|
but not greases |
|
|
15.2 |
Either: |
$0.142 per litre |
|
|
(a) |
petroleum-based oils that are lubricant/fluid/oil products or greases; or |
|
|
(b) |
synthetic equivalents of such oils; |
|
|
recycled for use as oils that are lubricant/fluid/oil products but not recycled for use as greases |
|
|
15.3 |
Petroleum-based greases and their synthetic equivalents |
$0.142 per kilogram |
|
15.4 |
Either: |
$0.142 per kilogram |
|
|
(a) |
petroleum-based oils that are lubricant/fluid/oil products or greases; or |
|
|
(b) |
synthetic equivalents of such oils; |
|
|
recycled for use as greases |
|
20
|
|
Stabilised crude petroleum oil, other than:
|
|
|
|
(a)
|
stabilised crude petroleum oil produced from a Resource Rent Tax area; and
|
|
|
|
(b)
|
exempt offshore oil; and
|
|
|
|
(c)
|
exempt onshore oil
|
|
|
20.1 |
As prescribed by by law |
Free |
|
20.2 |
Delayed entry oil |
The delayed entry oil rate that applies to the oil |
|
20.3 |
(Repealed by No 51 of 2024) |
|
|
20.5 |
New oil |
Free, or, if higher, the amount of duty worked out under section 6C |
|
20.6 |
Intermediate oil |
Free, or, if higher, the amount of duty worked out under section 6D |
|
20.7 |
Other |
Free, or, if higher, the amount of duty worked out under section 6B |
21
|
|
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; and
|
|
|
|
(d)
|
exempt onshore condensate
|
|
|
21.1 |
As prescribed by by-law |
Free |
|
21.2 |
(Repealed by No 51 of 2024) |
|
|
21.3 |
Other |
Free, or, if higher, the amount of duty worked out under section 6CA |
History
Sch table amended by No 51 of 2024, s 3 and Sch 1 items 168 and 195-198, by substituting "
covered by
" for "
specified in
" in para (a)(ii) of table item 10, column headed "Description of goods", inserting para (c) in table item 20, column headed "Description of goods", repealing table subitem 20.3, inserting para (d) in table item 21, column headed "Description of goods" and repealing table subitem 21.2, effective 1 July 2024. Table subitems 20.3 and 21.2 formerly read:
|
20.3 |
Pre threshold onshore oil |
Free |
|
21.2 |
Pre-threshold onshore condensate |
Free |
Sch table amended by 37 of 2023, s 3 and Sch 1 items 2-5, by substituting "$0.142 per litre" for the cell in table subitems 15.1 and 15.2, column headed "Rate of Duty" and "$0.142 per kilogram" for the cell at table subitems 15.3 and 15.4, column headed "Rate of Duty", effective 1 July 2023.
Sch table amended by No 85 of 2020, s 3 and Sch 1 item 1, by substituting table item 15 to subitem 15.4 , effective 8 September 2020. No 85 of 2020, s 3 and Sch 1 item 2 contains the following application provisions:
2 Application provisions
(1)
The amendment made by this Schedule applies in relation to goods entered for home consumption on or after the day the Bill for this Act was introduced into the House of Representatives.
(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.
Table item 15 to subitem 15.4 formerly read:
15
|
|
Goods as follows, other than:
|
|
|
|
(a)
|
goods for use as a fuel; and
|
|
|
|
(b)
|
exempt oils and hydraulic fluids
|
|
|
15.1 |
Petroleum based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases |
$0.085 per litre |
|
15.2 |
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 |
Petroleum based greases and their synthetic equivalents |
$0.085 per kilogram |
|
15.4 |
Petroleum based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as greases |
$0.085 per kilogram |
Sch table amended by No 48 of 2019, s 3 and Sch 1 items 1-6, by substituting table items 1.1-1.11, column headed "Description of goods", effective 6 April 2019. No 48 of 2019, s 3 and Sch 1 item 7 contains the following application provision:
7 Application
(1)
The amendments made by this Schedule apply in relation to goods entered for home consumption on or after 1 July 2019.
(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.
Table items 1.1-1.11 formerly read:
|
1.1 |
Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres |
|
|
1.2 |
Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres |
|
|
1.5 |
Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres |
|
|
1.6 |
Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres |
|
|
1.10 |
Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres |
|
|
1.11 |
Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres |
|
Sch table amended by No 137 of 2018, s 3 and Sch 1 items 4 and 5, by substituting table item 5.5, column headed "Description of goods" and inserting table item 5.8, effective 1 January 2019. Table item 5.5 formerly read:
|
5.5 |
Other |
Applicable rate (see section 6AAB) per kilogram of tobacco content |
No 137 of 2018, s 3 and Sch 1 item 6 contains the following application provision:
6 Application of amendments
6
The amendments made by this Schedule apply in relation to tobacco goods manufactured on or after 1 July 2019.
Sch table amended by No 80 of 2017, s 3 and Sch 1 item 5, by substituting "Applicable rate (see section 6AAB) per kilogram of tobacco content" for "$502.48 per kilogram of tobacco content" in table item 5.5, effective 31 August 2017. For application provisions see note under s 6AAB.
Sch table amended by No 101 of 2015, s 3 and Sch 1 items 2 to 18, by substituting "$0.386 per litre" for "$0.38143 per litre" in table items 10.1, 10.2, 10.3, 10.5, 10.10, 10.15, 10.16 and 10.18, "$0.101 per litre" for "$0.125 per litre" in table item 10.19A, "$0.212 per kilogram" for "$0.2613 per kilogram" in table items 10.19B and 10.19C, "$0.386 per litre" for "The rate of duty worked out under section 6H" in table item 10.20, "$0.386 per litre" for "The rate of duty worked out under section 6J" in table item 10.21 and "$0.386 per litre" for "$0.38143 per litre" in table items 10.26, 10.27, 10.27 and 10.28, column headed "Rate of Duty", effective 10 November 2014. No 101 of 2015, s 3 and Sch 1 item 19 contains the following application provision:
19 Application of amendments
19
The amendments made by this Part apply to goods manufactured or produced in Australia on or after 10 November 2014 and to goods for which all the following conditions are met:
(a)
the goods were manufactured or produced in Australia before 10 November 2014
(b)
on 10 November 2014, 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 10 November 2014.
Sch table amended by No 82 of 2015, s 3 and Sch 1 items 5 to 9, by substituting "Diesel" for "Diesel (other than biodiesel)" in table item 10.10, column headed "Description of goods", repealing table item 10.11, substituting "Blends of diesel and either biodiesel or ethanol, or both" for "Blends of diesel and biodiesel" in table item 10.12, column headed "Description of goods", "The rate of duty worked out under section 6H" for "$0.38143 per litre" table item 10.20, column headed "Rate of Duty" and substituting table item 10.21, effective 1 July 2015. No 82 of 2015, s 3 and Sch 1 item 10 contains the following application provision:
10 Application of amendments
(1)
The amendments made by items 5 to 9 apply to goods manufactured or produced in Australia on or after 1 July 2015, 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 were either:
(i)
subject to the CEO's control; or
(ii)
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 that day.
(2)
This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.
Table items 10.11 and 10.21 formerly read:
|
10.11 |
Blends of diesel and ethanol |
The amount of duty worked out under section 6G |
|
10.21 |
Biodiesel |
$0.38143 per litre |
Sch table amended by No 81 of 2012, s 3 and Sch 1 item 12, by omitting "carbon-rated compressed natural gas and" before "compressed natural gas" from table item 10.19C, column headed "Description of goods", effective 1 July 2015.
Sch table amended by No 67 of 2011, s 3 and Sch 1 item 11, by substituting table items 10.19A, 10.19B and 10.19C, effective 1 July 2015. 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.
Table items 10.19A, 10.19B and 10.19C formerly read:
|
10.19A |
Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.10 per litre |
|
10.19B |
Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.209 per kilogram |
|
10.19C |
Compressed natural gas, other than carbon-rated compressed natural gas and compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.209 per kilogram |
Sch table amended by No 87 of 2014, s 3 and Sch 1 items 5 to 7, by substituting "Excise duties (subject to section 6A)" for "Excise duties (subject to sections 6A, 6AA, 6FA and 6FB)" in the table heading, "$0.03556 per litre" for "$0.08616 per litre" in table item 10.6, column headed "Rate of Duty" and "$0.03556 per litre" for "$0.09536 per litre" in table item 10.17, column headed "Rate of Duty", applicable in relation to goods that are entered for home consumption after 1 July 2014.
Sch table amended by No 67 of 2011, s 3 and Sch 1 item 10, by substituting table items 10.19A, 10.19B and 10.19C, applicable to goods manufactured or produced in Australia on or after 1 July 2014 and goods for which all the following conditions are met: (a) the goods were manufactured or produced in Australia before 1 July 2014; (b) on 1 July 2014, 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 1 July 2014. Table items 10.19A, 10.19B and 10.19C formerly read:
|
10.19A |
Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.075 per litre |
|
10.19B |
Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901 | $0.1567 per kilogram |
|
10.19C |
Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.1567 per kilogram |
Sch table amended by No 71 of 2014, s 3 and Sch 1 item 1, by substituting "$0.085" for "$0.05449" in table items 15.1, 15.2, 15.3 and 15.4, column headed "Rate of Duty", effective 1 July 2014. No 71 of 2014, s 3 and Sch 1 item 2 contains the following application provision:
2 Application of amendments
(1)
The amendments made by this Schedule apply to goods manufactured or produced in Australia on or after the day this Schedule commences 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.
Sch table amended by No 81 of 2012, s 3 and Sch 1 item 11, by omitting "carbon-rated compressed natural gas and" from table item 10.19C, column headed "Description of goods", effective 1 July 2014.
Sch table amended by No 9 of 2014, s 3 and Sch 1 items 1, 2 and 9, by substituting "$0.40197 per stick" for "$0.32775 per stick" in table item 5.1, "$502.48 per kilogram of tobacco content" for "$409.71 per kilogram of tobacco content" in table item 5.5, column headed "Rate of Duty" and substituting "Excise duties (subject to sections 6A, 6AA, 6FA and 6FB)" for "Excise duties (subject to sections 6A, 6FA and 6FB)" in the table heading, applicable in relation to goods entered for home consumption on or after 1 December 2013.
Sch table amended by No 81 of 2012, s 3 and Sch 1 item 10, by omitting "carbon-rated compressed natural gas and" from table item 10.19C, column headed "Description of goods", effective 1 July 2013.
Sch table amended by No 67 of 2011, s 3 and Sch 1 item 9, by substituting table items 10.19A, 10.19B and 10.19C, applicable to goods manufactured or produced in Australia on or after 1 July 2013 and goods for which all the following conditions are met: (a) the goods were manufactured or produced in Australia before 1 July 2013; (b) on 1 July 2013, 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 1 July 2013. Table items 10.19A, 10.19B and 10.19C formerly read:
|
10.19A |
Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.05 per litre |
|
10.19B |
Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.1045 per kilogram |
|
10.19C |
Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.1045 per kilogram |
Sch table amended by No 81 of 2012, s 3 and Sch 1 items 7, 8 and 13, by substituting "and 6FB" for ", 6FB and 6H" in the table heading, omitting "carbon-rated compressed natural gas and" after "other than" in table item 10.19C and repealing table item 10.19D, effective 1 July 2012. Table item 10.19D formerly read:
|
10.19A |
Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.05 per litre |
|
10.19B |
Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.1045 per kilogram |
|
10.19C |
Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.1045 per kilogram |
| 10.19D |
Carbon-rated compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.0667 per kilogram |
Sch table amended by No 58 of 2012, s 3 and Sch 2 item 4, by inserting ", (2A), (2B)" in para (g) of the cell at table item 10, column headed "Description of goods", applicable in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).
Sch table amended by No 156 of 2011, s 3 and Sch 1 items 3-4 and Sch 2 items 7-8, by substituting "$0.08616 per litre" for "$0.03556 per litre" in cell at table item 10.6, column headed "Rate of Duty", substituting "$0.09536 per litre" for "$0.03556 per litre" in cell at table item 10.17, column headed "Rate of Duty", inserting "carbon-rated compressed natural gas and" in cell at table item 10.19C, column headed "Description of goods", and inserting table item 10.19D, effective 1 July 2012.
Sch table amended by No 67 of 2011, s 3 and Sch 1 item 8, by substituting table items 10.19A, 10.19B and 10.19C, effective 1 July 2012. For application provisions see note under s 6G.
The table items formerly read:
|
10.19A |
Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.025 per litre |
|
10.19B |
Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901 |
$0.0522 per kilogram |
|
10.19C |
Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901 |
$0.0522 per kilogram |
Sch table amended by No 67 of 2011, s 3 and Sch 1 items 3 to 7, by substituting "or" for "and" in para (a)(i), inserting paras (da), (db) and (dc), omitting ",liquefied petroleum" after "waxes" in para (i) and inserting para (j) in table item 10, column headed "Description of goods", and inserting table items 10.19A to 10.19C, effective 1 December 2011. For application provisions see note under s 6G.
Sch table amended by No 84 of 2010, s 3 and Sch 1 items 1 and 2, by substituting "$0.03556 per litre" for "$0.02854 per litre" in table items 10.6 and 10.17, effective 1 July 2010.
Sch table amended by No 76 of 2010, s 3 and Sch 1 items 1 and 2, by substituting "$0.32775 per stick" for "$0.23259 per stick" in table item 5.1 and "$409.71 per kilogram of tobacco content" for "$290.74 per kilogram of tobacco content" in table item 5.5, effective 30 April 2010.
Sch table amended by No 73 of 2009, s 3 and Sch 1 item 1, by substituting "$66.67 per litre of alcohol" for "36.98 per litre of alcohol", in table item 2, effective 27 April 2008.
Sch table amended by No 109 of 2008, s 3 and Sch 1 item 30, by substituting table item 21, applicable in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008. For the purposes of table item 21, paragraphs 2(2)(b) and (2)(c) of the Excise Tariff Act 1921 do not apply in relation to condensate produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008. Item 21 of the table formerly read:
21 ... Condensate produced in a State or Territory or inside the outer limits of the territorial sea of Australia other than condensate produced from a prescribed source ... Free
Sch table substituted by No 75 of 2006, s 3 and Sch 1 item 45, effective 1 July 2006. The table formerly read:
Table
Table
Articles
|
|
Rate of Duty
|
1. |
BEER; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME NOT EXCEEDING 10% |
|
|
(A) |
As prescribed by By-law |
Free |
|
(BB) |
Beer produced for non-commercial purposes using commercial facilities or equipment |
7% of the rate applying to goods classified to sub-item (C) |
|
(C) |
Other Beer |
|
|
(1) | packaged in an individual container not exceeding 48 litres |
|
|
|
(a) |
not exceeding 3% by volume of alcohol |
$28.49 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(b) |
exceeding 3% but not exceeding 3.5% by volume of alcohol |
$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(c) |
exceeding 3.5% by volume of alcohol |
$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
(2) |
packaged in an individual container exceeding 48 litres |
|
|
|
(a) |
not exceeding 3% by volume of alcohol |
$5.69 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(b) |
exceeding 3% but not exceeding 3.5% by volume of alcohol |
$17.87 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
|
(c) |
exceeding 3.5 % by volume of alcohol |
$23.39 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
|
(D) |
Other Excisable Beverages of an alcoholic strength by volume not exceeding 10% |
$32.22 per litre of alcohol |
2. |
SPIRITS; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME EXCEEDING 10% |
|
|
(A) |
Brandy |
$48.17 per litre of alcohol |
|
(C) |
Fruit Brandy |
$51.58 per litre of alcohol |
|
(D) |
Whisky |
$51.58 per litre of alcohol |
|
(F) |
Rum |
$51.58 per litre of alcohol |
|
(G) |
Liqueurs |
$51.58 per litre of alcohol |
|
(H) |
Other Excisable Beverages of an alcoholic strength by volume exceeding 10% |
$51.58 per litre of alcohol |
|
(J) |
Spirit for fortifying Australian wine or for fortifying Australian grape must, subject to regulations |
Free |
|
(M) |
Spirit for industrial or scientific purposes, n.e.i., subject to regulations |
Free |
|
(N) |
Methylated spirits, subject to regulations |
Free |
|
(O) |
Spirits, n.e.i. |
$51.58 per litre of alcohol |
|
(P) |
Spirit for scientific or educational purposes, subject to regulations - |
|
|
(1) |
For use in universities |
Free |
|
(2) |
For use in approved technical colleges or other educational institutions prescribed by By-law |
Free |
|
(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 |
|
(R) |
(Repealed by No 44 of 2004) |
|
6. |
Tobacco (other than tobacco delivered under item 9A of the Schedule)- |
|
|
(A) |
in stick form not exceeding in weight 0.8 grams per stick actual tobacco content |
$0.18872 per stick |
|
(B) |
other |
$235.90 per kilogram tobacco content |
7. |
Cigars (other than cigars delivered under item 9A of the Schedule)- |
|
|
(A) |
not exceeding in weight 0.8 grams per stick actual tobacco content |
$0.18872 per stick |
|
(B) |
other |
$235.90 per kilogram tobacco content |
8. |
Cigarettes (other than cigarettes delivered under item 9A of the Schedule) |
|
|
(A) |
not exceeding in weight 0.8 grams per stick actual tobacco content |
$0.18872 per stick |
|
(B) |
other |
$235.90 per kilogram tobacco content |
9. |
Snuff (other than snuff delivered under item 9A of this Schedule) |
$1.77 per kilogram |
9A. |
Tobacco, cigars, cigarettes and snuff, being goods for use in a medical or other scientific research programme approved by the CEO, and delivered with the approval of the CEO |
Free |
10. |
(A) |
Goods that, at the time when they are entered for home consumption, are owned by the Commonwealth and are not intended to be used for the purposes of trade, being goods for use: |
|
|
(a) |
by a an Agency (within the meaning of the Public Service Act 1999) that is prescribed by By-law in relation to those goods; or |
|
|
(b) |
by an authority or body that is established for a purpose of the Commonwealth by or under a law of the Commonwealth and that is prescribed by By-law in relation to those goods |
Free |
|
(B) |
Articles that are owned (prior to entry for home consumption) by, and are for the official use of, the Governor-General or any member of the Governor-General's family |
Free |
|
(C) |
Articles that are owned (prior to entry for home consumption) by, and are for the official use of, the State Governor or any member of the State Governor's family |
Free |
|
(F) |
Goods, as prescribed by By-law, that are- |
|
|
(a) |
for the official use of an international organization established by agreement between Australia and another country or between Australia and other countries; or |
|
|
(b) |
for the official or personal use of an official of an international organization referred to in paragraph (a) |
|
11 |
Goods as follows: |
|
|
|
|
(a) |
refined or semi-refined liquid petroleum or shale oil products (including diesel fuel produced or manufactured by the process of refining waste oils and gasoline or diesel fuel recovered by a recycling process other than refining) but not including liquefied petroleum gas, lubricating oils (including lubricant base oils), hydraulic oils, transformer oils, bitumen or recycled products other than those recycled products specified above; and |
|
|
|
|
(b) |
coal tar and coke oven distillates; aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum, shale oil or recycled products); and |
|
|
|
|
(c) |
petroleum condensate and stabilised crude petroleum oil products for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901 (being petroleum condensate and stabilised crude petroleum oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate); and |
|
|
|
|
(d) |
other petroleum products other than products classified to item 15 of the Schedule; and |
|
|
|
|
(e) |
denatured ethanol for use as fuel in an internal combustion engine; and |
|
|
|
|
(f) |
biodiesel. |
|
|
(A) |
Kerosene for use as fuel in aircraft |
$0.02854 per litre |
|
(B) |
Heating oil and kerosenes other than kerosene falling within subitem 11(A): |
|
|
(1) |
Kerosene in packages not exceeding 210 litres: |
|
|
|
(a) |
for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
|
(aa) |
for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
|
(b) |
for use as fuel otherwise than in an internal combustion engine |
$0.07557 per litre |
|
|
(c) |
for other use |
Free |
|
(2) |
Other: |
|
|
|
(a) |
for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
|
(aa) |
for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
|
(b) |
for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker |
$0.07557 per litre |
|
|
(c) |
for other use and containing at least the prescribed proportion of the marker |
Free |
|
|
(d) |
other, having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
|
(e) |
other, having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
(C) |
Diesel: |
|
|
(1) |
Having a sulphur content exceeding 50 parts per million, other than product falling to paragraph 11(C)(3) |
$0.40143 per litre |
|
(2) |
Having a sulphur content not exceeding 50 parts per million, other than product falling to paragraph 11(C)(3) |
$0.38143 per litre |
|
(3) |
Recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining |
Free |
|
(D) |
Fuel oil having the characteristics set out in subsection 3(4) |
$0.07557 per litre |
|
(E) |
Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901: |
|
|
(1) |
for use as fuel in an internal combustion engine |
$0.38143 per litre |
|
(2) |
for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker |
$0.07557 per litre |
|
(4) |
other |
$0.38143 per litre |
|
(F) |
Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901: |
|
|
(1) |
for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
(1A) |
for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
(2) |
for use as fuel otherwise than in an internal combustion engine containing at least the prescribed proportion of the marker |
$0.07557 per litre |
|
(4) |
other, having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
(5) |
other, having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
(G) |
Topped crude petroleum oil: |
|
|
(1) |
for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901 |
Free |
|
(2) |
for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
(2A) |
for use as fuel in an internal combustion engine and having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
(3) |
for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker |
$0.07557 per litre |
|
(5) |
other, having a sulphur content exceeding 50 parts per million |
$0.40143 per litre |
|
(6) |
other, having a sulphur content not exceeding 50 parts per million |
$0.38143 per litre |
|
(H) |
Gasoline and other petroleum or shale spirit having a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus other than Gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining: |
|
|
(1) |
In packages not exceeding 210 litres: |
|
|
|
(a) |
for use as fuel in aircraft |
$0.02854 per litre |
|
|
(b) |
for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre |
$0.40516 per litre |
|
|
(c) |
for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre |
$0.38143 per litre |
|
|
(d) |
for other use |
$0.38143 per litre |
|
(2) |
Other: |
|
|
|
(a) |
for use as fuel in aircraft |
$0.02854per litre |
|
|
(b) |
for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre |
$0.40516 per litre |
|
|
(c) |
for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre |
$0.38143 per litre |
|
|
(e) |
other, having a lead content exceeding 13 milligrams per litre |
$0.40516 per litre |
|
|
(f) |
other, having a lead content not exceeding 13 milligrams per litre |
$0.38143 per litre |
|
(I) |
Other refined or partly refined petroleum products (including mineral turpentine, fuel and other recycled product) other than diesel recovered by a process not being a process of refining and product classified to item 15 of the Schedule: |
|
|
(1) |
Recycledpetroleum products not elsewhere specified |
|
|
|
(a) |
gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining |
Free |
|
|
(b) |
other: |
|
|
|
|
(i) |
for use otherwise than as fuel in an internal combustion engine and containing at least the prescribed proportion of the marker |
Free |
|
|
|
(ii) |
for other use |
$0.38143 per litre |
|
(2) |
Other, in packages not exceeding 210 litres: |
|
|
|
(a) |
for use as fuel in an internal combustion engine |
$0.38143 per litre |
|
|
(b) |
for use as fuel otherwise than in an internal combustion engine |
$0.07557 per litre |
|
|
(c) |
for other use |
Free |
|
(3) |
Other: |
|
|
|
|
(a) |
for use as fuel in an internal combustion engine |
$0.38143 per litre |
|
|
(b) |
for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of marker |
$0.07557 per litre |
|
|
(c) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
|
(d) |
other |
$0.38143 per litre |
|
(J) |
Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and have a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus: |
|
|
(1) |
In packages not exceeding 210 litres: |
|
|
|
(a) |
having a lead content exceeding 13 milligrams per litre |
$0.40516 per litre |
|
|
(b) |
having a lead content not exceeding 13 milligrams per litre |
$0.38143 per litre |
|
(2) |
Other: |
|
|
|
|
(a) |
having a lead content exceeding 13 milligrams per litre |
$0.40516 per litre |
|
|
(b) | having a lead content not exceeding 13 milligrams per litre |
$0.38143 per litre |
|
(K) |
Denatured ethanol for use as fuel in an internal combustion engine |
$0.38143 per litre |
|
(L) |
Biodiesel |
$0.38143 per litre |
12 |
Excisable blended petroleum product |
The amount of duty worked out in accordance with section 6G |
13. |
(A) |
Goods for the Government of a country other than Australia and for the official use of that Government, as prescribed by By-law |
Free |
|
(B) |
Goods for use by or sale to persons covered by a Status of Forces Agreement between the Government of the Commonwealth of Australia and the Government of another country, as prescribed by By-law |
Free |
15. |
Goods as follows, other than goods for use as a fuel, or exempt oils and hydraulic fluids described in subsection 3(6): |
|
|
(A) |
petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents but not including grease; |
$0.05000 per litre |
|
(B) |
petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; greases; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) and their synthetic equivalents, recycled for use as oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; hydraulic fluids; brake fluids; transmission oils; and transformer and heat transfer oils) but not including greases; |
$0.05000 per litre |
|
(C) |
petroleum based greases and their synthetic equivalents; |
$0.05000 per kilogram |
|
(D) |
petroleum based oils (including lubricant base oils; prepared lubricant additives containing carrier oils; lubricants for engines, gear sets, pumps and bearings; greases; hydraulic fluids; brake fluids; transmission oils; and transformer and heat and transfer oils) and their synthetic equivalents, recycled for use as greases; |
$0.05000 per kilogram |
17. |
(A) |
Stabilised crude petroleum oil, (other than stabilised crude petroleum oil produced from a Resource Rent Tax area and exempt offshore oil) |
|
|
(1) |
As prescribed by By-law |
Free |
|
(1A) |
Delayed-entry oil |
the delayed-entry oil rate that applies to the oil |
|
(1B) |
Pre-threshold onshore oil |
Free |
|
(2) |
Other- |
|
|
|
(a) |
New oil |
Free, or, if higher, the amount of duty ascertained in accordance with section 6C |
|
|
(aa) |
Intermediate oil |
Free, or, if higher, the amount of duty ascertained in accordance with section 6D |
|
|
(b) |
Other |
Free, or, if higher, the amount of duty ascertained in accordance with section 6B |
|
(B) |
Condensate produced in a State or Territory or inside the outer limits of the territorial sea of Australia other than condensate produced from a prescribed source |
Free |
18. |
Ale, porter and other beer, brandy, whisky, rum, gin, liqueurs, tobacco, cigars and cigarettes for consumption by the personnel of sea-going vessels of the Royal Australian Navy or Australian Military Forces when such vessels are in full commission and when consumed on such vessels |
Free |
19. |
Ships' stores, not exceeding a quantity approved by the Collector, for a ship that is not a coasting ship for the purposes of the Customs Act 1901-1968, being stores for use on board the ship by the passengers or crew of the ship and taken on board the ship before the date on which section 38 of the Excise Act (No 2) 1968 comes into operation |
Free |
20. |
Coal, not being coal the property of a State, as prescribed by By-law |
Free |
21. |
Goods that, if- |
Free |
|
|
(a) |
they had been imported into Australia; and |
|
|
|
(b) |
the approval of their delivery for home consumption for the purposes of the Excise Act 1901 had been approval of their delivery for home consumption for the purposes of the Customs Act 1901, |
|
|
would have been goods- |
|
|
|
(c) |
described in paragraph (b) of item 15 of Schedule 4 to the Customs Tariff Act 1995; and |
|
|
|
(d) |
to which that item applied. |
|
Sch table amended by No 75 of 2006, s 3 and Sch 1 items 42 to 44, by substituting "$0.02854 per litre" for the rate of duty in subitems 11(A), 11(H)(1)(a) and 11(H)(2)(a), effective 1 November 2005.
Sch table amended by No 66 of 2004, s 3 and Sch 1 items 15 to 22 by substituting paras 11(B)(1)(a), 11(B)(2)(a), 11(B)(2)(d), 11(C)(1), 11(F)(1), 11(F)(4), 11(G)(2), and 11(G)(5), effective 1 January 2004. The paras formerly read:
11(B)(1)(a) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre
11(B)(2)(a) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre
11(B)(2)(d) other, having a sulphur content exceeding 50 parts per million... $0.39143 per litre
11(C)(1) Having a sulphur content exceeding 50 parts per million, other than product falling to paragraph 11(C)(3)... $0.39143 per litre
11(F)(1) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre
11(F)(4) other, having a sulphur content exceeding 50 parts per million... $0.39143 per litre
11(G)(2) for use as fuel in an internal combustion engine and having a sulphur content exceeding 50 parts per million... $0.39143 per litre
11(G)(5) other, having a sulphur content exceeding 50 parts per million... $0.39143 per litre
Sch table amended by No 66 of 2004, s 3 and Sch 1 items 29 and 30 by inserting para (f) in the description of goods covered by item 11, and inserting para (L) at the end of item 11, effective 18 September 2003.
Sch table amended by No 66 of 2004, s 3 and Sch 1 items 23 to 25 by substituting "$0.03151 per litre" for "$0.02845 per litre" in item 11(A), and "$0.03114 per litre" for "$0.02808 per litre" in paras 11(H)(1)(a) and 11(H)(2)(a), effective 1 July 2003.
Sch table amended by No 66 of 2004, s 3 and Sch 1 items 7 to 14 by substituting paras 11(B)(1)(a) and (aa) for para 11(B)(1)(a), paras 11(B)(2)(a) and (aa) for para 11(B)(2)(a), paras 11(B)(2)(d) and (e) for para 11(B)(2)(d), substituing item 11(C), substituting paras 11(F)(1) and (1A) for para 11(F)(1), paras 11(F)(4) and (5) for para 11(F)(4), paras 11(G)(2) and (2A) for para 11(G)(2), and paras 11(G)(5) and (6) for para 11(G)(5), effective 1 July 2003.
The substituted items formerly read:
11(B)(1)(a) for use as fuel in an internal combustion engine... $0.38143 per litre
11(B)(2)(a) for use as fuel in an internal combustion engine... $0.38143 per litre
11(B)(2)(d) other... $0.38143
11(C) Diesel:
(1)
In packages not exceeding 210 litres:
(a)
diesel other than product falling to subparagraph 11(C)(1)(b)... $0.38143 per litre
(b)
recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining... Free
(2)
Other:
(a)
diesel other than product falling to subparagraph 11(C)(2)(b)... $0.38143 per litre
(b)
recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining... Free
11(F)(1) for use as fuel in an internal combustion engine... $0.38143 per litre
11(F)(4) other $0.38143 per litre
11(G)(2) for use as fuel in an internal combustion engine... $0.38143 per litre
11(G)(5) other... $0.38143 per litre
Sch amended by No 44 of 2004, s 3 and Sch 1 items 5 to 8, by omitting item 2(R), inserting "and" at the end of item 11(a) and (b) (description of goods covered), inserting para 11(e) (description of goods covered) and inserting item 11(K), effective 18 September 2002. Item 2(R) formerly read:
2(R)
Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by By-law... Free
Sch amended by No 113 of 2002, s 3 and Sch 1 item 7, by substituting table item 1(C), effective 1 July 2002. The table item formerly read:
Table
Table
Articles
|
|
Rate of Duty
|
|
(C) |
Other Beer |
|
|
(1) |
packaged in an individual container not exceeding 48 litres |
|
|
|
(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 |
|
|
(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 |
|
|
(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 |
|
(2) |
packaged in an individual container exceeding 48 litres |
|
|
|
(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 |
|
|
(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 |
|
|
(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 |
Sch amended by No 113 of 2002, s 3 and Sch 1 item 6, by substituting "Goods as follows, other than goods for use as a fuel, or exempt oils and hydraulic fluids described in subsection 3(6):" for "Goods as follows, other than goods for use as a fuel:" in table item 15, effective 15 April 2002.
Sch amended by No 39 of 2001, s 3 and Sch 1 item 18, by substituting item 1, effective 4 April 2001. The item formerly read:
Table
Table
Articles
|
|
Rate of Duty
|
1. |
BEER; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME NOT EXCEEDING 10% |
|
|
(A) |
As prescribed by By-law |
Free |
|
(BB) |
Beer produced for non-commercial purposes using commercial facilities or equipment |
7% of the rate applying to goods classified to sub-item (C) |
|
(C) |
Other Beer |
|
|
(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 |
|
(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 |
|
(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 |
|
(D) |
Other Excisable Beverages of an alcoholic strength by volume not exceeding 10% |
$30.46 per litre of alcohol |
Sch item 11 amended by No 39 of 2001, s 3 and Sch 1 items 13 to 17, by substituting "$0.38143 per litre" for "$0.37481 per litre" (wherever occurring), "$0.40516 per litre" for "$0.39725 per litre" (wherever occurring), "$0.07557 per litre" for "$0.07316 per litre" (wherever occurring), "$0.02845 per litre" for "$0.02795 per litre" in subitem (A) and "$0.02808 per litre" for "$0.02718 per litre" in subitem (H) (wherever occurring), effective 2 March 2001.
Sch amended by No 39 of 2001, s 3 and Sch 1 item 12, by substituting "$0.05000" for "$0.05" in item 15 (wherever occurring), effective 31 January 2001.
Sch amended by No 39 of 2001, s 3 and Sch 1 items 5 to 7, by substituting items 1 and 2, "$0.37481 per litre" for "$0.43485 per litre" (wherever occurring) in item 11 and "$0.39725 per litre" for "$0.45696 per litre" (wherever occurring) in item 11, effective 1 July 2000. Items 1 and 2 formerly read:
Table
Table
Articles
|
|
Rate of Duty
|
1. |
Beer- |
|
|
|
(A) |
Beer, as prescribed by By-law |
Free |
|
(B) |
Beer that does not contain more than 1.15% by volume of alcohol |
Free |
|
(BB) |
Beer produced for non-commercial purposes using commercial facilities or equipment |
15% of the rate applying to goods classified to sub-item (C) |
1. |
(C) |
Other |
$11.70 per litre of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
2. |
Spirits; Beverages containing distilled alcohol |
|
|
(A) |
Brandy |
$31.59 per litre of distilled alcohol |
|
(C) |
Fruit Brandy |
$36.99 per litre of distilled alcohol |
|
(D) |
Whisky |
$36.99 per litre of distilled alcohol |
|
(F) |
Rum |
$36.99 per litre of distilled alcohol |
|
(G) |
Liqueurs |
$36.99 per litre of distilled alcohol |
|
(H) |
Beverages (other than beverages comprised solely of fortified wine) containing distilled alcohol, n.e.i. |
To the extent that the distilled alcohol in the beverage is attributable to the presence of brandy-$31.59 per litre of that distilled alcohol |
|
|
To the extent that the distilled alcohol in the beverage is attributable to the presence of anything other than brandy or fortified wine-$36.99 per litre of that distilled alcohol |
|
(J) |
Spirits for fortifying Australian wine or for fortifying Australian grape must, subject to regulations |
Free |
|
(M) |
Spirits for industrial and scientific purposes, n.e.i., subject to regulations |
Free |
|
(N) |
Methylated spirits, subject to regulations |
Free |
|
(O) |
Non-potable spirits, n.e.i. |
$37.97 per litre of distilled alcohol |
|
(P) |
Spirits for scientific or educational purposes, subject to regulations: |
|
|
(1) |
For use in universities |
Free |
|
(2) |
For use in approved technological colleges or other educational institutions prescribed by by-law |
Free |
|
(Q) |
Spirits 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 |
|
(R) |
Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by by-law |
Free |
Sch, item 11 amended by No 39 of 2001, s 3 and Sch 1 item 1, by substituting subitem 11(A), effective 13 May 2000. The subitem formerly read:
(A) Kerosene for use as a fuel in aircraft $0.02718 per litre
Sch, item 11 amended by No 25 of 2001, s 3 and Sch 7 items 17 to 19, by substituting "Part IV" for "section 34" in paras (c), (E), (F), and (G)(1), effective 4 May 2001.
Sch, item 11 amended by No 104 of 2000, s 3 Sch 1 items 1 to 3, by substituting para (d) and substituting "Other refined or partly refined petroleum products (including mineral turpentine, fuel and other recycled product) other than diesel recovered by a process not being a process of refining and product classified to item 15 of the Schedule:" for "Other refined or partly refined petroleum products, including mineral turpentine and lubricants (lubricant base oils), hydraulic oils, transformer oils and fuel, other than diesel, recovered by a process not being a process of refining:" in item 11(I) and inserting item 15, effective 6 July 2000. Para (d) formerly read: "(d) lubricants (including lubricant base oils), hydraulic oils, transformer oils and fuel recovered by a recycling process."
Sch, item 11 substituted by No 68 of 2000, s 3 Sch 2 item 1, effective 15 November 1999. Schedule item 11 formerly read:
Table
Table
Articles
|
|
Rate of Duty
|
11 |
Gasoline and other oils having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus, diesel fuels, fuel oil, heating oil, kerosenes, mineral turpentine, condensate and stabilised crude petroleum oil (being condensate or stabilised crude oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate), topped crude petroleum oil, other refined or partly refined liquid petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils or bitumen, coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus |
|
|
(A) |
Kerosene for use as a fuel in aircraft |
$0.02710/L |
|
(B) |
Heating oil and kerosenes other than kerosene falling within subitem (A) |
|
|
(1) |
In packages not exceeding 210 litres |
|
|
|
(a) |
for use as a fuel in an internal combustion engine |
$0.42797/L |
|
|
(b) |
for use as a fuel otherwise than in an internal combustion engine |
$0.07200/L |
|
|
(c) |
for other use |
Free |
|
(2) |
Other |
|
|
|
(a) |
for use as a fuel in an internal combustion engine |
$0.42797/L |
|
|
(b) |
containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine |
$0.07200/L |
|
|
(c) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
|
(d) |
other |
$0.42797/L |
|
(C) |
Automotive diesel fuel, industrial diesel fuel and marine diesel fuel |
|
|
(1) |
In packages not exceeding 210 litres |
|
|
|
(a) |
for use as a fuel |
$0.42797/L |
|
|
(b) |
for other use |
Free |
|
(2) |
Other |
|
|
|
(a) |
for use as a fuel |
$0.42797/L |
|
|
(b) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
|
(c) |
other |
$0.42797/L |
|
(D) |
Fuel oil having the characteristics set out in subsection 3(4) |
$0.07200/L |
|
(E) |
Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901 |
|
|
(1) |
for use as a fuel in an internal combustion engine |
$0.42797/L |
|
(2) |
containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine |
$0.07200/L |
|
(3) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
(4) |
Other |
$0.42797/L |
|
(F) |
Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901 |
|
|
(1) |
for use as a fuel in an internal combustion engine |
$0.42797/L |
|
(2) |
containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine |
$0.07200/L |
|
(3) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
(4) |
Other |
$0.42797/L |
|
(G) |
Topped crude petroleum oil |
|
|
(1) |
for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901 |
Free |
|
(2) |
for use as a fuel in an internal combustion engine |
$0.42797/L |
|
(3) |
containing at least the prescribed proportion of the marker for use as a fuel otherwise than in an internal combustion engine |
$0.07200/L |
|
(4) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
(5) |
Other |
$0.42797/L |
|
(H) |
Gasoline and other petroleum or shale spirit having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus, not being goods falling within subitem 17(B), mineral turpentine |
|
|
(1) |
In packages not exceeding 210 litres |
|
|
|
(a) |
for use as a fuel in aircraft |
$0.02710/L |
|
|
(b) |
for use as a fuel otherwise than in aircraft having a lead content exceeding 13 milligrams per litre |
$0.44972/L |
|
|
(c) |
for use as a fuel otherwise than in aircraft having a lead content not exceeding 13 milligrams per litre |
$0.42797/L |
|
|
(d) |
for other use |
Free |
|
(2) |
Other |
|
|
|
(a) |
for use as a fuel in aircraft |
$0.02710/L |
|
|
(b) |
for use as a fuel otherwise than in aircraft having a lead content exceeding 13 milligrams per litre |
$0.44972/L |
|
|
(c) |
for use as a fuel otherwise than in aircraft having a lead content not exceeding 13 milligrams per litre |
$0.42797/L |
|
|
(d) |
for other use containing at least the prescribed proportion of the marker |
Free |
|
|
(e) |
other, having a lead content exceeding 13 milligrams per litre |
$0.44972/L |
|
|
(f) |
other |
$0.42797/L |
|
(I) |
Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils or bitumen. |
|
|
(1) |
Recycled petroleum products |
Free |
|
|
(a) |
Diesel fuel, and gasoline, on which customs or excise duty has been paid, recovered by a recycling process not being a process of refining |
|
|
|
(b) |
other |
Free |
|
|
|
(i) |
containing at least the prescribed proportion of the marker for use otherwise than as a fuel in an internal combustion engine |
$0.42797/L |
|
|
|
(ii) |
other |
|
|
(2) |
Other in packages not exceeding 210 litres |
$0.42797/L |
|
|
(a) |
for use as a fuel in an internal combustion engine |
$0.07200/L |
|
|
(b) |
for use as a fuel otherwise than in an internal combustion engine |
Free |
|
|
(c) |
for other use |
|
|
(3) |
Other |
$0.42797/L |
|
|
|
(a) |
for use as a fuel in an internal combustion engine |
$0.07200/L |
|
|
(b) |
containing at least the prescribed proportion of marker for use as a fuel otherwise than in an internal combustion engine |
Free |
|
|
(c) |
for other use containing at least the prescribed proportion of the marker |
$0.42797/L |
|
|
(d) |
other |
|
|
(J) |
Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and have a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus |
|
|
(1) |
In packages not exceeding 210 litres |
$0.44972/L |
|
|
(a) |
for use as a fuel having a lead content exceeding 13 milligrams per litre |
$0.42797/L |
|
|
(b) |
for use as a fuel having a lead content not exceeding 13 milligrams per litre |
Free |
|
|
(c) |
for other use |
$0.44972/L |
|
|
(d) |
other, having a lead content exceeding 13 milligrams per litre |
$0.42797/L |
|
|
(e) |
other |
$0.44972/L |
|
(2) |
Other |
|
|
|
|
(a) |
for use as a fuel having a lead content exceeding 13 milligrams per litre |
$0.42797/L |
|
|
(b) |
for use as a fuel having a lead content not exceeding 13 milligrams per litre |
Free |
|
|
(c) |
for other use containing at least the prescribed proportion of the marker |
$0.44972/L |
|
|
(d) |
other, having a lead content exceeding 13 milligrams per litre |
|
|
|
(e) |
other |
$0.42797/L |
Sch amended by No 68 of 2000, s 3 Sch 1 items 2 to 4, by substituting Schedule items 6 to 8, effective 1 November 1999. The Schedule items formerly read:
Table
Table
Articles
|
|
Rate of Duty
|
6. |
Tobacco (other than tobacco delivered under sub-item 8(C) or item 9A of this Schedule)- |
|
|
(A) |
Tobacco of a kind for which a wholesale list price is prescribed by By-law |
$86.92 per kilogram plus 50.32 % of the wholesale list price |
|
(B) |
Other |
$232.17 per kilogram |
7. |
Cigars (other than cigars delivered under item 9A of this Schedule)- |
|
|
(A) |
Cigars of a kind for which a wholesale list price is prescribed by By-law |
$86.92 per kilogram plus 50.32% of the wholesale list price |
|
(B) |
Other |
$232.17 per kilogram |
8. |
Cigarettes (other than cigarettes delivered under item 9A of this Schedule) and fine cut tobacco (other than tobacco delivered under item 6 or item 9A of this Schedule)- |
|
|
(A) |
Cigarettes of a kind for which a wholesale list price is prescribed by By-law |
$86.92 per kilogram plus 50.32% of the wholesale list price |
|
(B) |
Other cigarettes: |
|
|
(1) |
of a weight such that there are no more than 1,200 cigarettes per kilogram |
$232.17 per kilogram |
|
(2) |
other |
$350per kilogram |
|
(C) |
Fine cut tobacco suitable for the manufacture of cigarettes |
$232.17 per kilogram |
Sch, item 10 amended by Act No 146 of 1999, s 3 and Sch 1 item 438, by substituting "an Agency (within the meaning of the Public Service Act 1999)" for "Department of the Australian Public Service", effective 5 December 1999.