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Excise Tariff Act 1921

No. 26, 1921

Compilation No. 56

Compilation date: 1 July 2024

                Includes amendments: Act No. 51, 2024

Registered: 4 July 2024

This compilation was rectified to take into account retrospective amendments made by Act No. 72, 2024. The original compilation is available in the replacement history on the Federal Register of Legislation.

About this compilation

This compilation

This is a compilation of the Excise Tariff Act 1921 that shows the text of the law as amended and in force on 1 July 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
1 Short title
1A General administration of Act
2 Certain Acts to be read as one with this Act
3 Definitions
3A Ministerial guidelines relating to fields
4 Time of imposition of Duties of Excise
5 Duties of Excise
5B Petroleum
6A Indexation of CPI indexed rates
6AAA Rounding of fuel duty rates
6AA Indexing of tobacco duty rate under subitem 5.1 of the Schedule
6AAB Tobacco duty rate under subitem 5.5 of the Schedule
6AAC Duty payable on blended tobacco goods
6AB Applicable petroleum prices
6AC Application of section 6B, 6C, 6CA or 6D to different oil producing regions
6B Duties of excise on old oil
6C Duties of excise on new oil
6CA Duties of excise on condensate
6D Duties of excise on intermediate oil
6E Delayed‑entry oil rate
6FAA Change