Excise duties

Item

Subitem

Description of goods

Rate of Duty

1

Beer

1.1

Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres

$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

1.2

Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres

$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

1.5

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres

$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

1.6

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres

$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

1.10

Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres

$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

1.11

Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres

$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

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

$36.98 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:

(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

Free

3.6

Spirit that:

(a) is for 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

Free

3.7

Spirit that:

(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

Free

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

$0.23259 per stick

5.5

Other

$290.74 per kilogram of tobacco content

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; and

(ii) as feedstock at a factory specified in 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;

(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) or (3) of the Excise Act 1901 ;

but not including the following:

(h) goods classified to item 15;

(i) waxes, liquefied petroleum gas and bitumen

10.1

Petroleum condensate

$0.38143 per litre

10.2

Stabilised crude petroleum oil

$0.38143 per litre

10.3

Topped crude petroleum oil

$0.38143 per litre

10.5

Gasoline (other than for use as fuel in aircraft)

$0.38143 per litre

10.6

Gasoline for use as fuel in aircraft

$0.02854 per litre

10.7

Blends of gasoline and ethanol

The amount of duty worked out under section 6G

10.10

Diesel (other than biodiesel)

$0.38143 per litre

10.11

Blends of diesel and ethanol

The amount of duty worked out under section 6G

10.12

Blends of diesel and biodiesel

The amount of duty worked out under section 6G

10.15

Heating oil

$0.38143 per litre

10.16

Kerosene (other than for use as fuel in aircraft)

$0.38143 per litre

10.17

Kerosene for use as fuel in aircraft

$0.02854 per litre

10.18

Fuel oil

$0.38143 per litre

10.20

Denatured ethanol for use as fuel in an internal combustion engine

$0.38143 per litre

10.21

Biodiesel

$0.38143 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)

$0.38143 per litre

10.26

Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 per litre

10.27

White spirit (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 per litre

10.28

Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 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) 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

$0.05449 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

$0.05449 per litre

15.3

Petroleum-based greases and their synthetic equivalents

$0.05449 per kilogram

15.4

Petroleum-based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as greases

$0.05449 per kilogram

20

Stabilised crude petroleum oil, other than:

(a) stabilised crude petroleum oil produced from a Resource Rent Tax area; and

(b) exempt offshore 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

Pre-threshold onshore oil

Free

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 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