Private ruling: Excise Tariff Act
Published: June 2014

Ruling: Q1: Is the manufacture of XY in Australia an excisable good under section 4 of the Excise Act 1901 ? | A1: Yes, XY manufactured in Australia is an excisable good. | Q2: If the XY is an excisable good, how is the duty calculated? | A2: The excise duty is calculated on the total final weight of XY.




Subject: Excise Tariff Act: The Commissioner was asked to rule on the issue of excise tax and has ruled on the following questions: