Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases
6G Duty payable on certain fuel blended goods
6H Rate of duty payable on denatured ethanol
6J Rate of duty payable on biodiesel
6K Temporary reduction--CPI indexed fuel rates
7 Regulations
The Schedule
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
Excise Tariff 1921 | 26, 1921 | 16 Dec 1921 | 25 Mar 1920 |
|
Excise Tariff 1924 | 28, 1924 | 26 Sept 1924 | 1 Jan 1925 | |
Excise Tariff 1926 | 28, 1926 | 21 July 1926 | 21 July 1926 | |
Excise Tariff 1928 | 4, 1928 | 31 Mar 1928 | 9 am (Territory for the Seat of Government) 25 Nov 1927 (s 3) | |
as amended by |
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|
|
|
Statute Law Revision Act 1950 | 80, 1950 | 16 Dec 1950 | s 16 and First Sch: 31 Dec 1950 (s 2) | s 16 |
Excise Tariff 1933 | 20, 1933 | 21 Nov 1933 | 9 am (Territory for the Seat of Government) 26 Feb 1932 (s 3) | |
as amended by |
|
|
|
|
Statute Law Revision Act 1950 | 80, 1950 | 16 Dec 1950 | s 16 and First Sch: 31 Dec 1950 (s 2) | s 16 |
Excise Tariff (No. 2) 1933 | 21, 1933 | 21 Nov 1933 | 9 am (Territory for the Seat of Government) 5 Oct 1933 (s 3) | |
as amended by |
|
|
|
|
Statute Law Revision Act 1950 | 80, 1950 | 16 Dec 1950 | s 16 and First Sch: 31 Dec 1950 (s 2) | s 16 |
Excise Tariff 1936 | 17, 1936 | 27 May 1936 | 9 am (Territory for the Seat of Government) 29 Nov 1935 (s 3) | s 4-6 |
as amended by |
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|
|
|
Statute Law Revision Act 1950 | 80, 1950 | 16 Dec 1950 | s 16 and First Sch: 31 Dec 1950 (s 2) | s 16 |
Excise Tariff 1938 | 24, 1938 | 5 July 1938 | 9 am (Territory for the Seat of Government) 1 Jan 1938 (s 3) | |
70, 1938 | 10 Dec 1938 | 9 am (A.C.T.) 22 Sept 1938 (s 3) | ||
Excise Tariff 1939 | 29, 1939 | 26 Sept 1939 | 9 am (A.C.T.) 5 May 1938 (s 3) | |
Excise Tariff (No. 2) 1939 | 54, 1939 | 15 Dec 1939 | 9 am (A.C.T.) 9 Sept 1939 (s 3) | |
Excise Tariff (No. 3) 1939 | 65, 1939 | 15 Dec 1939 | 9 am (A.C.T.) 1 Dec 1939 (s 3) | |
Excise Tariff 1948 | 3, 1948 | 27 Apr 1948 | 9 am (A.C.T.) 15 Nov 1946 (s 3) | |
Excise Tariff (No. 2) 1948 | 4, 1948 | 27 Apr 1948 | 9 am (A.C.T.) 5 June 1947 (s 3) | |
Excise Tariff (No. 3) 1948 | 14, 1948 | 27 Apr 1948 | 9 am (A.C.T.) 19 Feb 1948 (s 3) | |
Excise Tariff (No. 4) 1948 | 93, 1948 | 21 Dec 1948 | 9 am (A.C.T.) 9 Sept 1948 (s 3) | |
Excise Tariff 1949 | 77, 1949 | 28 Oct 1949 | 9 am (A.C.T.) 8 Sept 1949 (s 3) | |
Excise Tariff (No. 2) 1949 | 82, 1949 | 28 Oct 1949 | 1 Nov 1949 (s 4) | |
Excise Tariff 1950 | 61, 1950 | 14 Dec 1950 | 9 am (A.C.T.) 1 July 1950 (s 3) | |
Excise Tariff (No. 2) 1950 | 62, 1950 | 14 Dec 1950 | 9 am (A.C.T.) 6 Dec 1950 (s 3) | |
Statute Law Revision Act 1950 | 80, 1950 | 16 Dec 1950 | s 16, First and Second Sch: 31 Dec 1950 (s 2) | s 16 |
Excise Tariff 1952 | 83, 1952 | 6 Nov 1952 | 5 am (A.C.T.) 26 Sept 1952 (s 3) | |
Excise Tariff 1953 | 78, 1953 | 10 Dec 1953 | 5 am (A.C.T.) 25 Nov 1953 (s 3) | |
Excise Tariff 1956 | 16, 1956 | 12 May 1956 | 5 am (A.C.T.) 15 Mar 1956 (s 3) | |
Excise Tariff (No. 2) 1956 | 59, 1956 | 13 Sept 1956 | 5 am (A.C.T.) 17 May 1956 (s 3) | |
Excise Tariff (No. 3) 1956 | 87, 1956 | 8 Nov 1956 | 5 am (A.C.T.) 31 Aug 1956 (s 3) | |
Excise Tariff 1957 | 82, 1957 | 12 Dec 1957 | 5 am (A.C.T.) 4 Sept 1957 (s 3) | |
Excise Tariff 1958 | 19, 1958 | 21 May 1958 | 5 am (A.C.T.) 21 Mar 1958 (s 3) | |
Excise Tariff 1959 | 26, 1959 | 29 Apr 1959 | 5 am (A.C.T.) 20 Mar 1959 (s 3) | |
Excise Tariff (No. 2) 1959 | 65, 1959 | 12 Nov 1959 | 5 am (A.C.T.) 1 Sept 1959 (s 3) | |
Excise Tariff (No. 3) 1959 | 66, 1959 | 12 Nov 1959 | 5 am (A.C.T.) 9 Oct 1959 (s 3) | |
Excise Tariff 1960 | 26, 1960 | 26 May 1960 | 5 am (A.C.T.) 29 Apr 1960 (s 3) | |
Excise Tariff (No. 2) 1960 | 57, 1960 | 19 Nov 1960 | 5 am (A.C.T.) 17 Aug 1960 (s 3) | |
Excise Tariff 1961 | 21, 1961 | 19 May 1961 | 1 June 1961 | |
Excise Tariff (No. 2) 1961 | 55, 1961 | 24 Oct 1961 | 16 Aug 1961 | |
Excise Tariff 1962 | 73, 1962 | 3 Dec 1962 | 8 Nov 1962 | |
41, 1963 | 20 Sept 1963 | 17 May 1963 | ||
Excise Tariff (No. 2) 1963 | 91, 1963 | 31 Oct 1963 | 30 Oct 1963 | |
Excise Tariff 1964 | 125, 1964 | 24 Nov 1964 | 12 Aug 1964 | |
Excise Tariff 1965 | 83, 1965 | 30 Nov 1965 | 18 Aug 1965 | |
Excise Tariff (No. 2) 1965 | 140, 1965 | 18 Dec 1965 | 14 Feb 1966 | |
Excise Tariff 1967 | 18, 1967 | 12 May 1967 | 12 May 1967 | |
Excise Tariff (No. 2) 1967 | 82, 1967 | 8 Nov 1967 | ||
Excise Tariff 1968 | 74, 1968 | 31 Oct 1968 | ||
Excise Tariff (No. 2) 1968 | 75, 1968 | 31 Oct 1968 | 1 Nov 1968 | |
Excise Tariff 1969 | 5, 1969 | 8 Apr 1969 | 8 Apr 1969 | |
Excise Tariff (No. 2) 1969 | 33, 1969 | 9 June 1969 | ||
Excise Tariff 1970 | 81, 1970 | 26 Oct 1970 | 19 Aug 1970 | |
Excise Tariff 1971 | 108, 1971 | 6 Dec 1971 | 18 Aug 1971 | |
Excise Tariff 1972 | 22, 1972 | 17 May 1972 | 1 July 1972 | |
Excise Tariff (No. 2) 1972 | 64, 1972 | 31 Aug 1972 | 31 Aug 1972 | |
Excise Tariff (No. 3) 1972 | 119, 1972 | 2 Nov 1972 | s. 3: 31 Aug 1972 | |
Excise Tariff 1973 | 20, 1973 | 18 Apr 1973 | 18 Apr 1973 | |
Excise Tariff (No. 2) 1973 | 23, 1973 | 18 Apr 1973 | 18 Apr 1973 | |
Excise Tariff (No. 3) 1973 | 146, 1973 | 22 Nov 1973 | 8 pm (A.C.T.) 21 Aug 1973 (s 2) | |
Statute Law Revision Act 1973 | 216, 1973 | 19 Dec 1973 | 31 Dec 1973 | s 9(1) and 10 |
Excise Tariff 1974 | 121, 1974 | 3 Dec 1974 | s 4: 8 pm (A.C.T.) 17 Sept 1974 (s 4(3)) | |
104, 1975 | 7 Oct 1975 | 8 pm (A.C.T.) 19 Aug 1975 (s 2) | ||
104, 1977 | 13 Oct 1977 | s 4: 2 am (A.C.T.) 1 July 1977 (s 4(3)) | ||
Excise Tariff Amendment Act (No. 2) 1977 | 136, 1977 | 10 Nov 1977 | 2 am (A.C.T.) 17 Aug 1977 (s 2) | |
48, 1978 | 12 June 1978 | 1 am (A.C.T.) 18 Nov 1977 (s 2) | ||
Excise Tariff Amendment Act (No. 2) 1978 | 184, 1978 | 4 Dec 1978 | s 4: 16 Aug 1978 (s 4(3)) | |
81, 1979 | 25 June 1979 | s. 6 | ||
Excise Tariff Amendment Act (No. 2) 1979 | 83, 1979 | 25 June 1979 | 3 May 1979 | |
Excise Tariff Amendment Act (No. 3) 1979 | 164, 1979 | 29 Nov 1979 | 1 Jan 1980 | -- |
43, 1980 | 23 May 1980 | s. 6 | ||
Excise Tariff Amendment Act (No. 2) 1980 | 44, 1980 | 23 May 1980 | 23 May 1980 | |
Excise Tariff Amendment Act (No. 3) 1980 | 45, 1980 | 23 May 1980 | 1 Jan 1980 | |
Excise Tariff Amendment Act (No. 4) 1980 | 122, 1980 | 17 Sept 1980 | 18 Apr 1980 | |
50, 1981 | 25 May 1981 | s. 6 | ||
24, 1982 | 6 May 1982 | 1 Apr 1982 | ||
45, 1982 | 9 June 1982 | |||
Excise Tariff Amendment (Off-shore Installations) Act 1982 | 54, 1982 | 16 June 1982 | 14 July 1982 (s. 2) | -- |
80, 1982 | 22 Sept 1982 | s 102: 20 Oct 1982 (s 2(16)) | -- | |
27, 1983 | 19 June 1983 | s 3: 1 July 1982 (s 2(2)) | ||
Excise Tariff Amendment Act (No. 2) 1983 | 99, 1983 | 23 Nov 1983 | s 4, 5 and 8: 1 July 1983 (s 2(2)) | -- |
53, 1984 | 25 June 1984 | -- | ||
72, 1984 | 25 June 1984 | s 5(4) and (5) | ||
as amended by |
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65, 1985 | 5 June 1985 | Sch 1: 25 June 1985 (s 2(43)) | -- | |
Excise Tariff Amendment Act (No. 2) 1984 | 131, 1984 | 25 Oct 1984 | s 3, 4(2), 6(2), 7 and 9: 1 July 1984 (s 2(2)) | -- |
as amended by |
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41, 1985 | 30 May 1985 | s 14: 8 pm (A.C.T.) 22 June 1984 (s 2(6)) | -- | |
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985 | 39, 1985 | 29 May 1985 | 10 June 1985 (s 2 and gaz 1985, No S194) | |
41, 1985 | 30 May 1985 | s 3, 4(1), 5, 8 and 11: 23 Oct 1984 (s 2(2)) | -- | |
Excise Tariff Amendment Act (No. 2) 1985 | 189, 1985 | 16 Dec 1985 | ss. 3, 4 and 7-9: 3 Mar 1986 (s. 2(2) and Gazette 1986, No. S79) | s. 9 |
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986 | 10, 1986 | 13 May 1986 | 13 May 1986 | |
20, 1986 | 13 May 1986 | s 3: 23 May 1985 (s 2(2)) | -- | |
as amended by |
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Excise Tariff Amendment Act (No. 2) 1986 | 160, 1986 | 18 Dec 1986 | s 18: 8 pm (A.C.T.) 20 Aug 1985 (s 2(12)) | -- |
Excise Tariff Amendment Act (No. 2) 1986 | 160, 1986 | 18 Dec 1986 | s 4, 5 and 16: 18 Dec 1986 (s 2(1)) | -- |
53, 1987 | 5 June 1987 | s. 3: 1 Aug 1986 | -- | |
76, 1987 | 5 June 1987 | 1 Jan 1988 (s. 2 and Gazette 1987, No. S351) | -- | |
104, 1987 | 6 Nov 1987 | Parts I-V (ss. 1-30) and Part VIII (s. 57): 15 Oct 1987 | -- | |
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987 | 145, 1987 | 18 Dec 1987 | 15 Jan 1988 (s. 2) | -- |
Excise Tariff Amendment Act (No. 2) 1987 | 150, 1987 | 26 Dec 1987 | ss. 3, 4(d), 7, 8(2) and 9-12: 1 Jan 1988 | -- |
29, 1988 | 11 May 1988 | s. 3: 1 Oct 1987 | -- | |
Statutory Instruments (Tabling and Disallowance) Legislation Amendment Act 1988 | 99, 1988 | 2 Dec 1988 | 2 Dec 1988 | -- |
Excise Tariff Amendment Act (No. 2) 1988 | 149, 1988 | 26 Dec 1988 | s. 3: 1 Apr 1988 | -- |
77, 1989 | 21 June 1989 | s. 3: 1 July 1989 | -- | |
Excise Tariff Amendment Act (No. 2) 1989 | 177, 1989 | 24 Dec 1989 | -- | |
112, 1990 | 21 Dec 1990 | s. 3(a) and (d): 1 July 1984 | s. 10 | |
80, 1991 | 26 June 1991 | 1 July 1991 | ss. 32 and 37 | |
186, 1991 | 6 Dec 1991 | -- | ||
65, 1992 | 26 June 1992 | -- | ||
as amended by |
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Industry, Science and Tourism Legislation Amendment Act 1997 | 91, 1997 | 30 June 1997 | Sch 1 (items 19, 20): 26 June 1992 (s 2(2)) | -- |
9, 1993 | 27 May 1993 | s. 5: 7 May 1992 | -- | |
56, 1993 | 27 Oct 1993 | s. 3: 18 Aug 1993 | -- | |
Excise Tariff Amendment Act (No. 2) 1993 | 115, 1993 | 24 Dec 1993 | ss. 3-5, 6(a), (b), (f)-(h) and (j): 1 Apr 1994 | s. 2 (am. by 134, 1994, s. 8) |
as amended by |
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134, 1994 | 1 Nov 1994 | (see 134, 1994 below) | -- | |
62, 1994 | 19 May 1994 | -- | ||
134, 1994 | 1 Nov 1994 | -- | ||
9, 1995 | 15 Mar 1995 | ss. 3 and 5: 11 May 1994 | -- | |
85, 1995 | 1 July 1995 | s 18 and Sch 9 (items 74-76): 1 July 1995 (s 2(1)) | s 18 | |
Excise Tariff Amendment Act (No. 2) 1995 | 162, 1995 | 16 Dec 1995 | s. 3: 1 Apr 1994 | -- |
5, 1996 | 6 June 1996 | Schedule 1 (item 2): 1 July 1983 | -- | |
15, 1996 | 24 June 1996 | Sch 1 (items 1, 16): 1 July 1996 (s 2) | -- | |
Excise Tariff Amendment Act (No. 2) 1997 | 78, 1997 | 18 June 1997 | Schedule 1 (items 64, 65): 1 Sept 1996 | Sch 1 (item 67) |
Excise Tariff Amendment Act (No. 3) 1997 | 135, 1997 | 19 Sept 1997 | Schedule 1: 7 Aug 1997 | Sch 1 (item 9) |
161, 1997 | 11 Nov 1997 | 31 Jan 1998 (Gazette 1998, No. GN1) | Sch 1 (item 19) | |
Excise Tariff Amendment Act (No. 4) 1997 | 169, 1997 | 11 Nov 1997 | 31 Jan 1998 (s 2) | Sch 1 (item 3) |
Excise Tariff Amendment Act (No. 1) 1997 | 178, 1997 | 21 Nov 1997 | Schedule 1 (items 1, 2): 3 Feb 1996 | Sch 1 (item 5) |
Excise Tariff Amendment Act (No. 5) 1997 | 182, 1997 | 27 Nov 1997 | Schedule 1: 17 Sept 1997 | Sch 1 (item 4) |
Excise Tariff Amendment Act (No. 1) 1998 | 64, 1998 | 30 June 1998 | Sch 1 (items 1, 2, 5-14): 31 Jan 1998 (s 2(2), (4), (5)) | -- |
99, 1999 | 16 July 1999 | Schedule 1: 12 May 1999 | -- | |
Public Employment (Consequential and Transitional) Amendment Act 1999 | 146, 1999 | 11 Nov 1999 | Sch 1 (item 438): 5 Dec 1999 (s 2(1), (2)) | -- |
Excise Tariff Amendment Act (No. 1) 2000 | 68, 2000 | 22 June 2000 | Schedule 1: 1 Nov 1999 | -- |
Excise Tariff Amendment (Product Stewardship for Waste Oil) Act 2000 | 104, 2000 | 6 July 2000 | Schedule 1: 1 Jan 2001 (s. 2(2)) | -- |
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 | 125, 2000 | 26 Oct 2000 | Sch 3: 26 Oct 2000 (s 2(1)) | -- |
25, 2001 | 6 Apr 2001 | Sch 7 (items 9-19): 4 May 2001 (s 2(1)(b)) | -- | |
Excise Tariff Amendment Act (No. 1) 2001 | 39, 2001 | 14 May 2001 | Schedule 1 (item 1): 13 May 2000 | -- |
Excise Tariff Amendment Act (No. 2) 2001 | 67, 2001 | 30 June 2001 | 30 June 2001 | -- |
164, 2001 | 1 Oct 2001 | Schedule 1 (items 2-22, 24): 1 July 2001 | Sch 1 (item 24) | |
Excise Tariff Amendment Act (No. 2) 2002 | 108, 2002 | 2 Dec 2002 | Sch 1: 14 May 2002 (s 2(1) item 2) | -- |
Excise Tariff Amendment Act (No. 1) 2002 | 113, 2002 | 2 Dec 2002 | Schedule 1 (items 1-3): 25 Oct 2001 | -- |
Excise Tariff Amendment Act (No. 1) 2004 | 44, 2004 | 21 Apr 2004 | 18 Sept 2002 | -- |
66, 2004 | 22 June 2004 | Sch 1 (items 1-14, 23-25) and Sch 2 (items 1-5): 1 July 2003 (s 2(1) items 2, 4, 7) | -- | |
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006 | 17, 2006 | 29 Mar 2006 | Schedule 2 (items 22-24): 1 July 2008 (s. 2(1) and F2008L02273) | -- |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 | 58, 2006 | 22 June 2006 | Schedule 7 (items 237, 238): Royal Assent | -- |
Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 | 75, 2006 | 26 June 2006 | Schedule 1 (items 1-41, 45-47): 1 July 2006 | Sch 1 (items 46, 47) |
109, 2008 | 18 Oct 2008 | 18 Oct 2008 | Sch 1 (items 31, 32) | |
Excise Tariff Amendment (2009 Measures No. 1) Act 2009 | 73, 2009 | 27 Aug 2009 | Schedule 1: 27 Apr 2008 | Sch. 2 (item 3) |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 | 88, 2009 | 18 Sept 2009 | Schedule 5 (items 12, 13): Royal Assent | -- |
76, 2010 | 28 June 2010 | 30 Apr 2010 | -- | |
84, 2010 | 29 June 2010 | 1 July 2010 | -- | |
46, 2011 | 27 June 2011 | Sch 2 (items 567, 568) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 3, 12) | Sch 3 (items 10, 11) | |
Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 | 67, 2011 | 29 June 2011 | Sch 1 (items 1-7): 1 Dec 2011 (s 2(1) item 2) | Sch 1 (item 12) |
as amended by |
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156, 2011 | 4 Dec 2011 | Sch 2 (items 9-11): 1 July 2012 (s 2(1) item 3) | -- | |
134, 2011 | 24 Nov 2011 | 24 Nov 2011 | Sch. 1 (item 5) | |
as amended by |
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Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 7 (item 196): 24 Nov 2011 (s 2(1) item 20) | -- |
156, 2011 | 4 Dec 2011 | Sch 1: 1 July 2012 (s 2(1) item 2) | -- | |
18, 2012 | 29 Mar 2012 | Sch 6 (item 7): 1 July 2012 (s 2(1) item 14) | -- | |
Tax Laws Amendment (2012 Measures No. 3) Act 2012 | 58, 2012 | 21 June 2012 | Sch 2 (items 4, 5): 21 June 2012 (s 2(1) item 3) | Sch 2 (item 5) |
81, 2012 | 28 June 2012 | Sch 1 (items 2-9, 13): 1 July 2012 (s 2(1) items 3, 4, 8) | -- | |
Excise Tariff Amendment (Per-tonne Carbon Price Equivalent) Act 2012 | 200, 2012 | 12 Dec 2012 | Sch 1: 14 Dec 2012 (s 2(1) item 2) | -- |
9, 2014 | 18 Mar 2014 | Sch 1 (items 1-9): 1 Dec 2013 (s 2(1) items 2, 3) | Sch 1 (items 3, 5) | |
Excise Tariff Amendment (Product Stewardship for Oil) Act 2014 | 71, 2014 | 30 June 2014 | Sch 1: 1 July 2014 (s 2(1) item 2) | Sch 1 (item 2) |
87, 2014 | 17 July 2014 | Sch 1 (items 1-8): 1 July 2014 (s 2(1) item 2) | Sch 1 (item 8) | |
82, 2015 | 26 June 2015 | Sch 1: 1 July 2015 (s 2(1) item 2) | Sch 1 (item 10) | |
101, 2015 | 30 June 2015 | Sch 1 (items 1-19): 10 Nov 2014 (s 2(1) item 2) | Sch 1 (items 19, 30) and Sch 1 (item 32) | |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (items 203-205): 5 Mar 2016 (s 2(1) item 2) | -- |
60, 2016 | 23 Sept 2016 | Sch 1: 23 Sept 2016 (s 2(1) item 1) | -- | |
Excise Tariff Amendment (Tobacco Duty Harmonisation) Act 2017 | 80, 2017 | 15 Aug 2017 | 31 Aug 2017 (s 2(1) item 1) | Sch 1 (item 6) |
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018 | 78, 2018 | 24 Aug 2018 | Sch 2 (item 15): 25 Aug 2018 (s 2(1) item 5) | -- |
Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture) Act 2018 | 137, 2018 | 29 Nov 2018 | Sch 1: 1 Jan 2019 (s 2(1) item 2) | Sch 1 (item 6) |
Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019 | 43, 2019 | 5 Apr 2019 | Sch 2 (items 78, 85-92): 1 July 2019 (s 2(1) item 1) | Sch 2 (items 85-92) |
48, 2019 | 5 Apr 2019 | 6 Apr 2019 (s 2(1) item 1) | Sch 1 (item 7) | |
85, 2020 | 7 Sept 2020 | 8 Sept 2020 (s 2(1) item 1) | Sch 1 (item 2) | |
15, 2022 | 31 Mar 2022 | 31 Mar 2022 (s 2(1) item 1) | -- | |
Excise Tariff Amendment (Product Stewardship for Oil) Act 2023 | 37, 2023 | 28 June 2023 | 1 July 2023 (s 2(1) item 1) | -- |
Excise and Customs Legislation Amendment (Streamlining Administration) Act 2024 | 51, 2024 | 28 June 2024 | Sch 1 (items 168, 192-198): 1 July 2024 (s 2(1) item 1) | -- |
72, 2024 | 9 July 2024 | 1 Sept 2023 (s 2(1) item 1) | Sch 1 (item 5) |
Provision affected | How affected |
s 1..................... | rs No 104, 1977 |
s 1A.................... | ad No 39, 1985 |
| am No 85, 1995; No 25, 2001 |
s 2..................... | am No 82, 1949; No 91, 1963 |
| rs No 164, 1979 |
| am No 189, 1985; No 150, 1987; No 75, 2006 |
s 3..................... | rep No 80, 1950 |
| ad No 131, 1984 |
| am No 41, 1985; No 189, 1985; No 160, 1986; No 145, 1987; No 150, 1987; No 112, 1990; No 80, 1991; No 115, 1993; No 134, 1994; No 85, 1995; No 162, 1995; No 78, 1997; No 161, 1997; No 64, 1998; No 25, 2001; No 164, 2001; No 113, 2002; No 66, 2004; No 17, 2006; No 75, 2006; No 109, 2008; No 88, 2009; No 46, 2011; No 67, 2011; No 156, 2011; No 18, 2012; No 81, 2012; No 200, 2012; No 9, 2014; No 87, 2014; No 82, 2015; No 137, 2018; No 43, 2019 |
| ed C52 |
| am No 51, 2024 |
s 3A.................... | ad No 134, 1994 |
| am No 85, 1995; No 64, 1998; No 164, 2001; No 58, 2006; No 88, 2009 |
s 5..................... | am No 53, 1984; No 25, 2001; No 156, 2011; No 81, 2012; No 9, 2014; No 87, 2014 |
s 5A.................... | ad No 54, 1982 |
| am No 80, 1982 |
| rep No 104, 1987 |
s 5B.................... | ad No 131, 1984 |
| am No 131, 1984; No 41, 1985; No 160, 1986; No 145, 1987; No 80, 1991; No 162, 1995; No 109, 2008 |
s 5C.................... | ad No 161, 1997 |
| rep No 75, 2006 |
s 5D.................... | ad No 161, 1997 |
| rep No 75, 2006 |
s 6..................... | rep No 80, 1950 |
| ad No 18, 1967 |
| am No 64, 1972; No 216, 1973; No 10, 1986 |
| rep No 9, 1993 |
s 6A.................... | ad No 99, 1983 |
| am No 53, 1984; No 131, 1984; No 10, 1986; No 150, 1987; No 56, 1993; No 85, 1995; No 162, 1995; No 5, 1996; No 67, 2001; No 113, 2002; No 75, 2006; No 101, 2015 |
| rs No 9, 2014 |
s 6AAA.................. | ad No 56, 1993 |
| am No 115, 1993; No 9, 1995; No 162, 1995 |
| rep No 75, 2006 |
| ad No 101, 2015 |
| am No 101, 2015 |
s 6AA................... | ad No 150, 1987 |
| am No 85, 1995 |
| rep No 164, 2001 |
| ad No 9, 2014 |
| am No 60, 2016; No 80, 2017; No 72, 2024 |
s 6AAB.................. | ad No 80, 2017 |
| am No 72, 2024 |
s 6AAC.................. | ad No 137, 2018 |
s 6AB................... | ad No 150, 1987 |
| am No 112, 1990; No 78, 1997; No 25, 2001 |
| rs No 109, 2008 |
| am No 134, 2011 |
s 6AC................... | ad No 112, 1990 |
| am No 78, 1997 |
| rs No 109, 2008 |
s 6B.................... | ad No 99, 1983 |
| am No 72, 1984; No 131, 1984; No 41, 1985; No 53, 1987; No 150, 1987; No 99, 1988; No 112, 1990; No 5, 1996; No 78, 1997; No 25, 2001; No 164, 2001; No 75, 2006; No 109, 2008 |
s 6C.................... | ad No 131, 1984 |
| am No 41, 1985; No 189, 1985; No 150, 1987; No 112, 1990; No 78, 1997; No 25, 2001; No 164, 2001; No 75, 2006; No 109, 2008 |
s 6CA................... | ad No 109, 2008 |
| am No 134, 2011; No 126, 2015; No 78, 2018 |
s 6D.................... | ad No 41, 1985 |
| am No 189, 1985; No 150, 1987; No 112, 1990; No 78, 1997; No 25, 2001; No 75, 2006; No 109, 2008 |
s 6E.................... | ad No 189, 1985 |
| am No 150, 1987 |
| rs No 164, 2001 |
| am No 109, 2008 |
s 6FAA.................. | ad No 101, 2015 |
s 6FA................... | ad No 156, 2011 |
| am No 200, 2012 |
| rep No 87, 2014 |
s 6FB................... | ad No 156, 2011 |
| am No 200, 2012 |
| rep No 87, 2014 |
s 6FC................... | ad No 156, 2011 |
| rep No 87, 2014 |
s 6F.................... | ad No 189, 1985 |
| am No 150, 1987 |
| rep No 78, 1997 |
s 6G.................... | ad No 53, 1987 |
| rep No 77, 1989 |
| ad No 115, 1993 |
| am No 161, 1997; No 125, 2000; No 39, 2001; No 113, 2002; No 44, 2004; No 66, 2004 |
| rs No 75, 2006; No 67, 2011 |
| am No 82, 2015; No 101, 2015; No 137, 2018 |
s 6H.................... | ad No 156, 2011 |
| rep No 81, 2012 |
| ad No 82, 2015 |
| am No 101, 2015 |
s 6J.................... | ad No 82, 2015 |
| am No 101, 2015 |
s 6K.................... | ad No 15, 2022 |
s 6L.................... | ad No 15, 2022 |
| rep No 37, 2023 |
s 7..................... | rep No 75, 2006 |
| ad No 134, 2011 |
s 8..................... | rep No 80, 1950 |
s 9..................... | rep No 80, 1950 |
The Schedule |
|
The Schedule.............. | am No 28, 1924; No 28, 1926; No 4, 1928; No 20, 1933; No 21, 1933; No 17, 1936; No 24, 1938; No 70, 1938; No 29, 1939; No 54, 1939; No 65, 1939; No 3, 1948; No 4, 1948; No 14, 1948; No 93, 1948; No 77, 1949; No 82, 1949; No 61, 1950; No 62, 1950; No 83, 1952; No 78, 1953; No 16, 1956; No 59, 1956; No 87, 1956; No 82, 1957; No 19, 1958; No 26, 1959; No 65, 1959; No 66, 1959; No 26, 1960; No 57, 1960; No 21, 1961; No 55, 1961; No 73, 1962; No 41, 1963; No 91, 1963; No 125, 1964; No 83, 1965; No 140, 1965; No 18, 1967; No 82, 1967; No 74, 1968; No 75, 1968; No 5, 1969; No 33, 1969; No 81, 1970; No 108, 1971; No 22, 1972; No 64, 1972; No 119, 1972; No 20, 1973; No 23, 1973; No 146, 1973; No 216, 1973; No 121, 1974; No 104, 1975; No 104, 1977; No 136, 1977; No 48, 1978; No 184, 1978; No 81, 1979; No 83, 1979; No 164, 1979; No 43, 1980; No 44, 1980; No 45, 1980; No 122, 1980; No 50, 1981; No 24, 1982; No 45, 1982; No 54, 1982; No 27, 1983; No 99, 1983; No 53, 1984; No 72, 1984; No 131, 1984 (as am by No 41, 1985); No 39, 1985; No 41, 1985; No 189, 1985; No 20, 1986 (as am by No 160, 1986); No 160, 1986; No 53, 1987; No 76, 1987; No 145, 1987; No 150, 1987; No 29, 1988; No 149, 1988; No 77, 1989; No 177, 1989; No 112, 1990; No 80, 1991; No 186, 1991; No 65, 1992 (as am by No 91, 1997); No 9, 1993; No 56, 1993; No 115, 1993; No 62, 1994; No 134, 1994; No 9, 1995; No 85, 1995; No 162, 1995; No 15, 1996; No 78, 1997; No 135, 1997; No 161, 1997; No 169, 1997; No 178, 1997; No 182, 1997; No 64, 1998; No 99, 1999; No 146, 1999; No 68, 2000; No 104, 2000; No 25, 2001; No 39, 2001; No 108, 2002; No 113, 2002; No 44, 2004; No 66, 2004; No 75, 2006; No 109, 2008; No 73, 2009; No 76, 2010; No 84, 2010; No 46, 2011; No 67, 2011 (as am by No 156, 2011); No 156, 2011; No 58, 2012; No 81, 2012; No 9, 2014; No 71, 2014; No 87, 2014; No 82, 2015; No 101, 2015; No 80, 2017; No 137, 2018; No 48, 2019; No 85, 2020; No 37, 2023; No 51, 2024; No 72, 2024 |