Excise Tariff Act 1921

NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY

NOTICE No. 3 (2013)

I, JAMES O’HALLORAN, delegate of the Commissioner of Taxation, in accordance with subsection 6A(8) of the Excise Tariff Act 1921 (the Tariff Act), give notice that, on and from 1 August 2013, the substituted rate of excise duty for goods classified to each item of the Schedule to the Tariff Act set out in Column 1 of the following table is the rate set out in Column 2 opposite each item.

In this notice, “item” means item and subitem.

THE TABLE

Column 1	Column 2

Excise tariff item	Substituted rate of duty

1.1	$39.01 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	$7.79 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	$45.44 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	$24.44 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	$45.44 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	$31.99 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	$2.74 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	$3.17 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2	$76.98 per litre of alcohol
3.1	$71.88 per litre of alcohol
3.2	$76.98 per litre of alcohol
3.5 3.6 3.7 3.8	Free Free Free Free
3.10	$76.98 per litre of alcohol
5.1	$0.3571 per stick
5.5	$446.65 per kilogram of tobacco content

Dated this Twenty-Fourth day of July 2013

James O’Halloran

Delegate of the Commissioner of Taxation