the Excise (Denatured spirits) Determination 2016 (No. 3)
Reference: EXC 2016/10
Document type: Legislative Instrument
Enabling act: Excise Act 1901
Date of issue: 13 September 2016
Signatory: Deborah Jenkins Acting Deputy Commissioner of Taxation
Registration number: F2016L01523
Registration date: 28 September 2016
This determination commences on the day after it is registered. On commencement it replaces and repeals Excise (Denatured spirits) Determination 2006 (No. 2) (which expires on 1 October 2016).


1. Name of instrument: This determination may be cited as the Excise (Denatured spirits) Determination 2016 (No. 3). | 2. Legislative Instrument: This determination is a legislative instrument for the purposes of the Legislation Act 2003 (Legislation Act). | 3. Commencement: This determination commences on the day after it is registered. On commencement it replaces and repeals Excise (Denatured spirits) Determination 2006 (No. 2) (which expires on 1 October 2016). | 4. Application: This determination applies to spirit delivered for home consumption on or after the date of commencement. It applies to applications received on or after the date of commencement. | 5. Revoking of previous instrument: Excise (Denatured spirits) Determination 2006 (No. 2) is revoked on commencement of this determination. The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act. | 6. Determination: Section 77FG of the Excise Act allows the CEO to determine a formula for denaturing spirit for the purposes of subitem 3.8 of the Excise Tariff. Spirit denatured to the formula may be delivered into home consumption under subitem 3.8 at a free rate of duty and pass out of the CEO's control. | 7. The Formula: The formula for denaturing spirit is: Spirit plus at least one denaturant listed in the Schedule at or above the minimum concentration specified. The minimum concentration specified in the Schedule is the minimum concentration for adding to 100% pure 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. This determination allows licensed entities to supply ethyl alcohol that is denatured to this formula at a free rate of duty. | 8. Definitions: 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. 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