EXCISE TARIFF ACT 1921

SECTION 6AAC   DUTY PAYABLE ON BLENDED TOBACCO GOODS  

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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.

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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.

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