Excise (Volume - Alcoholic excisable goods) Determination 2019
Reference: EXC 2019/2
Document type: Determination
Enabling act: Excise Act 1901
Date of issue: 01 March 2019
Signatory: Signed by Timothy Dyce Deputy Commissioner of Taxation
Registration number: F2019L00430
Registration date: 27 March 2019
This instrument repeals and replaces Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1) (F2009L00992), registered on 13 March 2009.


1. Name of determination: This determination is the Excise (Volume - Alcoholic excisable goods) Determination 2019. | 2. Commencement: This determination commences on the day after it is registered on the Federal Register of Legislation. | 3. Application: This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement. | 4. Revoking Previous determination: This instrument repeals and replaces Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1) (F2009L00992), registered on 13 March 2009. | 5. Determination: Sampling and analysis 5.1 Sufficient samples must be taken from each production or packaging run to ensure the average fill volume of the samples taken accurately reflects the average fill volume of all the containers. Measuring and equipment 5.2 The instruments and processes used to measure the volume of alcoholic excisable goods must conform with legal requirements pertaining to measurements, and consistently produce an accurate result. | 5.3 Measurement of volume must be corrected to 20º Celsius.: Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods 5.4 For alcoholic excisable goods packaged in a bulk container : 5.4.1 if the volume of the contents is not nominated , the dutiable volume is the actual volume of the contents; 5.4.2 if the volume of the contents is nominated and: 5.4.2.1 the actual volume of the contents does not exceed 101% of the nominated volume, the dutiable volume is the nominated volume ; 5.4.2.2 the actual volume of the contents exceeds 101% of the nominated volume, the dutiable volume is the actual volume . 5.5 For alcoholic excisable goods not packaged in a bulk container: 5.5.1 if the volume of the contents is not indicated on the container, the dutiable volume is the actual volume of the contents; 5.5.2 if the volume of the contents is indicated on the container and: 5.5.2.1 the actual volume of the contents does not exceed 101.5% of the indicated volume, the dutiable volume is the indicated volume ; 5.5.2.2 the actual volume of the contents exceeds 101.5% of the indicated volume, the dutiable volume is the actual volume. | 6. Definitions: In this determination: alcoholic excisable goods means goods which fall to tariff items 1, 2 or 3 of the Excise Tariff Act 1921. bulk container means a container that has the capacity to hold more than 2 litres of liquid. container means any article capable of holding liquids.