Excise Tariff Act 1921

NOTICE OF SUBSTITUTED RATES OF EXCISE DUTY

NOTICE No. 2 (2016)

I, Thomas Wheeler, delegate of the Commissioner of Taxation, in accordance with subsection 6AA of the Excise Tariff Act 1921 (the Tariff Act) under the Excise Tariff Amendment (Tobacco) Act 2014, give notice that, on and from 1 March 2016, 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

 

 

5.1

$0.53733 per stick

5.5

$671.68 per kilogram of tobacco content

 

 

 

 

 

 

Dated this twenty fifth day of February 2016 

 

Thomas Wheeler

Delegate of the Commissioner of Taxation