the Excise (Denatured spirits) Determination 2006 (No. 2) 
Reference: EXC 2006/18
Document type: Legislative Instrument
Enabling act: Excise Act 1901
Date of issue: 21 August 2006
Signatory: Neil Oleson Deputy Commissioner and Delegate of the Commissioner of Taxation
Registration number: F2006L02799
Registration date: 24 August 2006
This legislative instrument repeals F2006L02159

[F1] 1 Subsection 12(1) of the Legislative Instruments Act 2003

1. This determination may be cited as the Excise (Denatured spirits) Determination 2006 (No. 2) .: Legislative instrument 2. The determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003 . Commencement | 3. The determination commences on the day after registration. [F1]: Revocation of previous instrument 4. Excise (Denatured spirits) Determination 2006 (No. 1) (the original instrument) is revoked on the commencement of this determination. Application 5. The determination applies to denatured spirits delivered for home consumption after commencement. Object 6. Under section 77FG of the Excise Act, the CEO may determine a formula for the denaturing of spirits for the purposes of subitem 3.8 of the Excise tariff. 7. Denatured spirits are delivered into home consumption under subitem 3.8 at the free rate of duty and pass out of the CEO's control. 8. Excise (Denatured spirits) Determination 2006 (No. 2) replaces the original instrument so as to correct an error at item 8 of the Schedule ('sodium nitrate' should have read 'sodium nitrite'). Other than providing this correction, the determination has the same effect as the original instrument. Interpretation | 9. In this determination:: CAS registry number refers to the unique number allocated to the chemical substance in the registry of the Chemical Abstracts Service, a division of the American Chemical Society. CEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act). Excise tariff means the Schedule to the Excise Tariff Act 1921 ppm means parts per million. v/v means volume to volume. w/w means weight to weight. Formula for denatured spirits 10. The formula is: Spirit plus one denaturant listed in the Schedule at or above the concentration specified with or without any other substance or substances 11. For the purposes of the formula, the minimum concentration specified in the Schedule is the minimum concentration for spirit that consists of 100% ethanol. If the spirit is less than 100% ethanol, the minimum concentration is to be adjusted accordingly. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. Example: spirit consisting of 80% ethanol may be denatured according to the formula by the addition of 0.80% v/v n-propanol. Item Denaturant CAS registry number Minimum concentration for 100% ethanol 1 acetaldehyde 75-07-0 1.0% v/v 2 n-propanol 71-23-8 1.0% v/v 3 n-propyl acetate 109-60-4 1.0% v/v 4 acetone 67-64-1 2.0% v/v 5 denatonium benzoate 3734-33-6 5 ppm 6 ethyl acetate 141-78-6 1.0% v/v 7 propylene glycol mono-methyl ether 107-98-2 1.0% v/v 8 sodium nitrite 7632-00-0 0.25% v/v 9 methyl ethyl ketone 78-93-3 0.5% v/v 10 methoxy propyl acetate 108-65-6 0.5% v/v 11 methanol 67-56-1 5.0% v/v 12 isopropanol 67-63-0 5.0% v/v 13 tertiary butyl alcohol 75-65-0 0.25% v/v 14 methyl isobutyl ketone 108-10-1 0.25% v/v 15 n-hexane 110-54-3 1.0% v/v 16 ethyl ether 60-29-7 1.0% v/v 17 propylene glycol 57-55-6 20.0% v/v 18 sodium hydroxide 1310-73-2 0.25% w/w 19 sodium molybdate 7631-95-0 0.25% w/w 20 sodium tolytriazole 64665-57-2 0.25% w/w