EXCISE TARIFF ACT 1921

This compilation was prepared on 7 February 2012
taking into account amendments up to Act No. 156 of 2011

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General's Department, Canberra

An Act relating to Duties of Excise

Notes to the Excise Tariff Act 1921

Note 1

The Excise Tariff Act 1921 as shown in this compilation comprises Act No. 26, 1921 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 19 September 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Excise Tariff 1921	26, 1921	16 Dec 1921	25 Mar 1920
Excise Tariff 1924	28, 1924	26 Sept 1924	1 Jan 1925	S. 4
Excise Tariff 1926	28, 1926	21 July 1926	21 July 1926	Ss. 3 and 4
Excise Tariff 1928	4, 1928	31 Mar 1928	31 Mar 1928 (a)	S. 3
				Ss. 4 and 5 (rep. by 80, 1950, s. 3)
as amended by
Statute Law Revision Act 1950	80, 1950	16 Dec 1950	31 Dec 1950	S. 16
Excise Tariff 1933	20, 1933	21 Nov 1933	26 Feb 1932 (a)	Ss. 3 and 4 S. 5 (rep. by 80, 1950, s. 3)
as amended by
Statute Law Revision Act 1950	80, 1950	16 Dec 1950	31 Dec 1950	S. 16
Excise Tariff (No. 2) 1933	21, 1933	21 Nov 1933	5 Oct 1933 (a)	Ss. 3 and 4 S. 5 (rep. by 80, 1950, s. 3)
as amended by
Statute Law Revision Act 1950	80, 1950	16 Dec 1950	31 Dec 1950	S. 16
Excise Tariff 1936	17, 1936	27 May 1936	29 Nov 1935 (a)	Ss. 3 and 4 Ss. 5 and 6 (rep. by 80, 1950, s. 3)
as amended by
Statute Law Revision Act 1950	80, 1950	16 Dec 1950	31 Dec 1950	S. 16
Excise Tariff 1938	24, 1938	5 July 1938	1 Jan 1938 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1938	70, 1938	10 Dec 1938	22 Sept 1938 (a)	Ss. 3 and 4
Excise Tariff 1939	29, 1939	26 Sept 1939	5 May 1938 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1939	54, 1939	15 Dec 1939	9 Sept 1938 (a)	Ss. 3 and 4
Excise Tariff (No. 3) 1939	65, 1939	15 Dec 1939	1 Dec 1939 (a)	Ss. 3 and 4
Excise Tariff 1948	3, 1948	27 Apr 1948	15 Nov 1946 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1948	4, 1948	27 Apr 1948	5 June 1947 (a)	Ss. 3 and 4
Excise Tariff (No. 3) 1948	14, 1948	27 Apr 1948	19 Feb 1948 (a)	Ss. 3 and 4
Excise Tariff (No. 4) 1948	93, 1948	21 Dec 1948	9 Sept 1948 (a)	Ss. 3-5
Excise Tariff 1949	77, 1949	28 Oct 1949	8 Sept 1949 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1949	82, 1949	28 Oct 1949	1 Nov 1949 (a)	Ss. 4 and 5
Excise Tariff 1950	61, 1950	14 Dec 1950	1 July 1950 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1950	62, 1950	14 Dec 1950	6 Dec 1950 (a)	Ss. 3-5
Statute Law Revision Act 1950	80, 1950	16 Dec 1950	31 Dec 1950	S. 16
Excise Tariff 1952	83, 1952	6 Nov 1952	26 Sept 1952 (a)	Ss. 3 and 4
Excise Tariff 1953	78, 1953	10 Dec 1953	25 Nov 1953 (a)	Ss. 3 and 4
Excise Tariff 1956	16, 1956	12 May 1956	15 Mar 1956 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1956	59, 1956	13 Sept 1956	17 May 1956 (a)	Ss. 3 and 4
Excise Tariff (No. 3) 1956	87, 1956	8 Nov 1956	31 Aug 1956 (a)	Ss. 3 and 4
Excise Tariff 1957	82, 1957	12 Dec 1957	4 Sept 1957 (a)	Ss. 3 and 4
Excise Tariff 1958	19, 1958	21 May 1958	21 Mar 1958 (a)	Ss. 3 and 4
Excise Tariff 1959	26, 1959	29 Apr 1959	20 Mar 1959 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1959	65, 1959	12 Nov 1959	1 Sept 1959 (a)	Ss. 3 and 4
Excise Tariff (No. 3) 1959	66, 1959	12 Nov 1959	9 Oct 1959 (a)	Ss. 3 and 4
Excise Tariff 1960	26, 1960	26 May 1960	29 Apr 1960 (a)	Ss. 3 and 4
Excise Tariff (No. 2) 1960	57, 1960	19 Nov 1960	17 Aug 1960 (a)	Ss. 3 and 4
Excise Tariff 1961	21, 1961	19 May 1961	1 June 1961	S. 4
Excise Tariff (No. 2) 1961	55, 1961	24 Oct 1961	16 Aug 1961	S. 4
Excise Tariff 1962	73, 1962	3 Dec 1962	8 Nov 1962	S. 4
Excise Tariff 1963	41, 1963	20 Sept 1963	17 May 1963	S. 4
Excise Tariff (No. 2) 1963	91, 1963	31 Oct 1963	30 Oct 1963	S. 5
Excise Tariff 1964	125, 1964	24 Nov 1964	12 Aug 1964	S. 4
Excise Tariff 1965	83, 1965	30 Nov 1965	18 Aug 1965	S. 4
Excise Tariff (No. 2) 1965	140, 1965	18 Dec 1965	14 Feb 1966	S. 4
Excise Tariff 1967	18, 1967	12 May 1967	12 May 1967	S. 5
Excise Tariff (No. 2) 1967	82, 1967	8 Nov 1967	Ss. 1 and 2: Royal Assent Remainder: 17 Mar 1967	S. 4
Excise Tariff 1968	74, 1968	31 Oct 1968	S. 3: 1 Jan 1968 S. 4: 17 May 1968 Remainder: Royal Assent	Ss. 3(2) and 4(2)
Excise Tariff (No. 2) 1968	75, 1968	31 Oct 1968	1 Nov 1968	S. 4
Excise Tariff 1969	5, 1969	8 Apr 1969	8 Apr 1969	Ss. 3(2) and 4
Excise Tariff (No. 2) 1969	33, 1969	9 June 1969	Ss. 1 and 2: Royal Assent Remainder: 28 Mar 1969	S. 4
Excise Tariff 1970	81, 1970	26 Oct 1970	19 Aug 1970	S. 4
Excise Tariff 1971	108, 1971	6 Dec 1971	18 Aug 1971	S. 4
Excise Tariff 1972	22, 1972	17 May 1972	1 July 1972	S. 4
Excise Tariff (No. 2) 1972	64, 1972	31 Aug 1972	31 Aug 1972	S. 5
Excise Tariff (No. 3) 1972	119, 1972	2 Nov 1972	S. 3: 31 Aug 1972 Remainder: 16 Aug 1972	S. 5
Excise Tariff 1973	20, 1973	18 Apr 1973	18 Apr 1973	S. 4
Excise Tariff (No. 2) 1973	23, 1973	18 Apr 1973	18 Apr 1973	S. 4
Excise Tariff (No. 3) 1973	146, 1973	22 Nov 1973	21 Aug 1973 (a)	S. 4
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	Ss. 9(1) and 10
Excise Tariff 1974	121, 1974	3 Dec 1974	S. 4: 17 Sept 1974 (a) Remainder: 23 July 1974 (a)	Ss. 3(2) and 4(2)
Excise Tariff 1975	104, 1975	7 Oct 1975	19 Aug 1975 (a)	S. 4
Excise Tariff Amendment Act 1977	104, 1977	13 Oct 1977	S. 4: 1 July 1977 (a) Remainder: 16 Aug 1977 (a)	Ss. 4(2) and 5(2)
Excise Tariff Amendment Act (No. 2) 1977	136, 1977	10 Nov 1977	17 Aug 1977 (a)	S. 3(2)
Excise Tariff Amendment Act 1978	48, 1978	12 June 1978	18 Nov 1977 (a)	S. 3(2)
Excise Tariff Amendment Act (No. 2) 1978	184, 1978	4 Dec 1978	S. 4: 16 Aug 1978 (a) Remainder: 15 Aug 1978 (a)	Ss. 3(2) and 4(2)
Excise Tariff Amendment Act 1979	81, 1979	25 June 1979	S. 4: 1 Jan 1979 S. 5: 5 Apr 1979 Remainder: 1 Dec 1978	S. 6
Excise Tariff Amendment Act (No. 2) 1979	83, 1979	25 June 1979	3 May 1979	S. 3(2)
Excise Tariff Amendment Act (No. 3) 1979	164, 1979	29 Nov 1979	1 Jan 1980	--
Excise Tariff Amendment Act 1980	43, 1980	23 May 1980	S. 4: 22 Aug 1979 S. 5: 9 Nov 1979 Remainder: 1 July 1979	S. 6
Excise Tariff Amendment Act (No. 2) 1980	44, 1980	23 May 1980	23 May 1980	S. 3(2)
Excise Tariff Amendment Act (No. 3) 1980	45, 1980	23 May 1980	1 Jan 1980	S. 3(2)
Excise Tariff Amendment Act (No. 4) 1980	122, 1980	17 Sept 1980	18 Apr 1980	S. 3(2)
Excise Tariff Amendment Act 1981	50, 1981	25 May 1981	S. 4: 1 Jan 1981 S. 5: 1 Apr 1981 Remainder: 1 July 1980	S. 6
Excise Tariff (Coal) Amendment Act 1982	24, 1982	6 May 1982	1 Apr 1982	S. 3(2)
Excise Tariff (Petroleum) Amendment Act 1982	45, 1982	9 June 1982	S. 3: 1 July 1981 S. 4: 1 Jan 1982 Remainder: Royal Assent	Ss. 3(2) and 4(2)
Excise Tariff Amendment (Off-shore Installations) Act 1982	54, 1982	16 June 1982	14 July 1982 (see s. 2)	--
Statute Law (Miscellaneous Amendments) Act (No. 2) 1982	80, 1982	22 Sept 1982	Part XXXIII (ss. 101, 102): 20 Oct 1982 (b)	--
Excise Tariff Amendment Act 1983	27, 1983	19 June 1983	S. 3: 1 July 1982 S. 4: 17 Aug 1982 (a) S. 5: 1 Jan 1983 S. 6: 1 Apr 1983 Remainder: Royal Assent	Ss. 3(2), 4(2), 5(2) and 6(2)
Excise Tariff Amendment Act (No. 2) 1983	99, 1983	23 Nov 1983	Ss. 4, 5 and 8: 1 July 1983 S. 6: 23 Aug 1983 (a) S. 7: 9 Sept 1983 Remainder: Royal Assent	--
Excise Tariff Amendment Act 1984	53, 1984	25 June 1984	S. 5: 1 Jan 1984 Remainder: Royal Assent	--
Statute Law (Miscellaneous Provisions) Act (No. 1) 1984	72, 1984	25 June 1984	S. 3: 23 July 1984 (c)	S. 5(4) and (5)
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 1) 1985	65, 1985	5 June 1985	S. 3: 25 June 1985 (d)	--
Excise Tariff Amendment Act (No. 2) 1984	131, 1984	25 Oct 1984	Ss. 3, 4(2), 6(2), 7 and 9: 1 July 1984 Ss. 4(1) and 6(1): 1 July 1983 S. 5(1): 25 June 1984 S. 8: 22 June 1984 (a) S. 10: 18 July 1984 S. 11: 21 Aug 1984 (a) Remainder: Royal Assent	--
as amended by
Excise Tariff Amendment Act 1985	41, 1985	30 May 1985	(see 41, 1985 below)	--
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985	39, 1985	29 May 1985	10 June 1985 (see s. 2 and Gazette 1985, No. S194)	S. 4
Excise Tariff Amendment Act 1985	41, 1985	30 May 1985	Ss. 3, 4(1), 5, 8 and 11: 23 Oct 1984 S. 9: 1 July 1984 (see s. 2(3)) S. 10: 1 Oct 1984 S. 12: 1 Apr 1985 Part III (ss. 13, 14): 22 June 1984 (a) Remainder: Royal Assent	--
Excise Tariff Amendment Act (No. 2) 1985	189, 1985	16 Dec 1985	Ss. 3, 4 and 7-9: 3 Mar 1986 (see s. 2(2) and Gazette 1986, No. S79) S. 5: 1 July 1984 S. 6: 23 Oct 1984 Remainder: Royal Assent	S. 9
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986	10, 1986	13 May 1986	13 May 1986	Ss. 2(2) and 4
Excise Tariff Amendment Act 1986	20, 1986	13 May 1986	S. 3: 23 May 1985 S. 4: 20 Aug 1985 (a) S. 5: 1 Oct 1985 S. 6: 1 May 1986 S. 7: 1 July 1986 Remainder: Royal Assent	--
as amended by
Excise Tariff Amendment Act (No. 2) 1986	160, 1986	18 Dec 1986	(see 160, 1986 below)	--
Excise Tariff Amendment Act (No. 2) 1986	160, 1986	18 Dec 1986	S. 6: 23 May 1985 S. 7: 15 Mar 1986 S. 8: 1 Apr 1986 S. 9: 17 Apr 1986 S. 10: 17 May 1986 S. 11: 14 June 1986 S. 12: 18 July 1986 S. 13: 16 Aug 1986 S. 14: 19 Aug 1986 (a) S. 15: 13 Sept 1986 Part III (ss. 17, 18): 20 Aug 1985 (a) Remainder: Royal Assent	--
Excise Tariff Amendment Act 1987	53, 1987	5 June 1987	S. 3: 1 Aug 1986 S. 4: 27 Feb 1987 S. 5: 1 Oct 1986 S. 6: 16 Oct 1986 S. 7: 1 Nov 1986 S. 8: 17 Jan 1987 S. 9: 14 Feb 1987 S. 10: 14 Mar 1987 S. 11: 1 Apr 1987 Remainder: Royal Assent	--
Customs Tariff (Miscellaneous Amendments) Act 1987	76, 1987	5 June 1987	1 Jan 1988 (see s. 2 and Gazette 1987, No. S351)	--
Sea Installations (Miscellaneous Amendments) Act 1987	104, 1987	6 Nov 1987	Parts I-V (ss. 1-30) and Part VIII (s. 57): 15 Oct 1987 Remainder: 6 Nov 1987 (see s. 2(2))	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see 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 Ss. 4(a), (c), 5(a), 6, 8(1) and 14: 1 July 1987 S. 4(b): 24 July 1987 S. 5(b): 23 Jan 1988 S. 13: 16 May 1987 S. 15: 18 July 1987 S. 16: 15 Aug 1987 S. 17: 22 Aug 1987 Remainder: Royal Assent	--
Excise Tariff Amendment Act 1988	29, 1988	11 May 1988	S. 3: 1 Oct 1987 S. 4: 17 Oct 1987 S. 5: 14 Dec 1987 S. 6: 1 Jan 1988 S. 7: 3 Feb 1988 Remainder: Royal Assent	--
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 S. 4: 1 July 1988 S. 5: 1 July 1989 Remainder: Royal Assent	--
Excise Tariff Amendment Act 1989	77, 1989	21 June 1989	S. 3: 1 July 1989 S. 4: 24 Aug 1988 S. 5: 1 Oct 1988 S. 6: 15 Feb 1989 Remainder: Royal Assent	--
Excise Tariff Amendment Act (No. 2) 1989	177, 1989	24 Dec 1989	S. 3: 1 July 1989 S. 4: 1 Apr 1989 Remainder: Royal Assent	--
Excise Tariff Amendment Act 1990	112, 1990	21 Dec 1990	S. 3(a) and (d): 1 July 1984 S. 3(b): 30 May 1985 Ss. 3(c), 4-8 and 10: 1 Jan 1988 S. 9: 1 Apr 1990 Remainder: Royal Assent	S. 10
Petroleum Resource Rent Legislation Amendment Act 1991	80, 1991	26 June 1991	1 July 1991	Ss. 32 and 37
Excise Tariff Amendment Act 1991	186, 1991	6 Dec 1991	S. 3: 1 July 1991 S. 4: 1 Apr 1991 Remainder: Royal Assent	--
Coal Tariff Legislation Amendment Act 1992	65, 1992	26 June 1992	Part 2 (s. 3): 1 July 1992 S. 5: 26 June 1993 Remainder: Royal Assent	S. 2 (am. by 91, 1997, Sch. 1 (item 19))
as amended by
Industry, Science and Tourism Legislation Amendment Act 1997	91, 1997	30 June 1997	Schedule 1 (items 19, 20): (e)	--
Excise Tariff Amendment Act 1993	9, 1993	27 May 1993	S. 5: 7 May 1992 S. 6: 19 Aug 1992 S. 7: 2 Feb 1993 Remainder: Royal Assent	--
Excise Tariff (Deficit Reduction) Act 1993	56, 1993	27 Oct 1993	S. 3: 18 Aug 1993 Remainder: Royal Assent	--
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. 6(d) and (e): 21 Jan 1994 Remainder: Royal Assent	S. 2 (am. by 134, 1994, s. 8)
as amended by
Excise Tariff Legislation Amendment Act 1994	134, 1994	1 Nov 1994	(see 134, 1994 below)	--
Excise Tariff Amendment Act 1994	62, 1994	19 May 1994	S. 3: 1 July 1993 S. 4: 1 Sept 1993 Remainder: Royal Assent	--
Excise Tariff Legislation Amendment Act 1994	134, 1994	1 Nov 1994	Ss. 4-6: 1 Jan 1994 S. 8: 24 Dec 1993 Remainder: Royal Assent	--
Excise Tariff Amendment Act 1995	9, 1995	15 Mar 1995	Ss. 3 and 5: 11 May 1994 S. 4: 1 Apr 1994 S. 6: 1 July 1994 Remainder: Royal Assent	--
Customs, Excise and Bounty Legislation Amendment Act 1995	85, 1995	1 July 1995	Ss. 11 (items 74-76) and 18: Royal Assent (f)	S. 18
Excise Tariff Amendment Act (No. 2) 1995	162, 1995	16 Dec 1995	S. 3: 1 Apr 1994 S. 4: 10 May 1995 S. 5: 1 July 1995 S. 6: 11 Oct 1995 S. 7: 28 Nov 1995 Remainder: Royal Assent	--
Excise Tariff Amendment Act 1996	5, 1996	6 June 1996	Schedule 1 (item 2): 1 July 1983 Remainder: Royal Assent	--
Customs Tariff (Miscellaneous Amendments) Act 1996	15, 1996	24 June 1996	1 July 1996 (g)	--
Excise Tariff Amendment Act (No. 2) 1997	78, 1997	18 June 1997	Schedule 1 (items 64, 65): 1 Sept 1996 Schedule 1 (items 5-18 and 20-62): 1 July 1997 Remainder: Royal Assent	Sch. 1 (item 67)
Excise Tariff Amendment Act (No. 3) 1997	135, 1997	19 Sept 1997	Schedule 1: 7 Aug 1997 Remainder: Royal Assent	Sch. 1 (item 9) [see Table A]
Excise Tariff (Fuel Rates Amendments) Act 1997	161, 1997	11 Nov 1997	31 Jan 1998 (see Gazette 1998, No. GN1)	Sch. 1 (item 19) [see Table A]
Excise Tariff Amendment Act (No. 4) 1997	169, 1997	11 Nov 1997	(h)	Sch. 1 (item 3) [see Table A]
Excise Tariff Amendment Act (No. 1) 1997	178, 1997	21 Nov 1997	Schedule 1 (items 1, 2): 3 Feb 1996 Schedule 1 (item 3): 1 Aug 1996 Schedule 1 (item 4): 3 Feb 1997 Remainder: Royal Assent	Sch 1. (item 5) [see Table A]
Excise Tariff Amendment Act (No. 5) 1997	182, 1997	27 Nov 1997	Schedule 1: 17 Sept 1997 Remainder: Royal Assent	Sch. 1 (item 4) [see Table A]
Excise Tariff Amendment Act (No. 1) 1998	64, 1998	30 June 1998	Schedule 1 (items 1, 2): 31 Jan 1998 (see s. 2(3) and Gazette 1998, No. GN1) Schedule 1 (item 4): 3 July 1997 Schedule 1 (items 5, 6): (i) Schedule 1 (items 7-14): (i) Remainder: Royal Assent	--
Excise Tariff Amendment (Aviation Fuel Revenues) Act 1999	99, 1999	16 July 1999	Schedule 1: 12 May 1999 Remainder: Royal Assent	--
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (item 438): 5 Dec 1999 (see Gazette 1999, No. S584) (j)	--
Excise Tariff Amendment Act (No. 1) 2000	68, 2000	22 June 2000	Schedule 1: 1 Nov 1999 Schedule 2: 15 Nov 1999 Remainder: Royal Assent	--
Excise Tariff Amendment (Product Stewardship for Waste Oil) Act 2000	104, 2000	6 July 2000	Schedule 1: 1 Jan 2001 (see s. 2(2)) Remainder: Royal Assent	--
Petroleum Excise Amendment (Measures to Address Evasion) Act 2000	125, 2000	26 Oct 2000	Schedule 3: Royal Assent (k)	--
Taxation Laws Amendment (Excise Arrangements) Act 2001	25, 2001	6 Apr 2001	Schedule 7 (items 9-19): 4 May 2001 (l)	--
Excise Tariff Amendment Act (No. 1) 2001	39, 2001	14 May 2001	Schedule 1 (item 1): 13 May 2000 Schedule 1 (items 2-7): 1 July 2000 Schedule 1 (items 8-11): 1 Jan 2001 Schedule 1 (item 12): 31 Jan 2001 Schedule 1 (items 13-17): 2 Mar 2001 Schedule 1 (item 18): 4 Apr 2001 Remainder: Royal Assent	--
Excise Tariff Amendment Act (No. 2) 2001	67, 2001	30 June 2001	30 June 2001	--
Excise Tariff Amendment (Crude Oil) Act 2001	164, 2001	1 Oct 2001	Schedule 1 (items 2-22, 24): 1 July 2001 Remainder: Royal Assent	Sch. 1 (item 24) [see Table A]
Excise Tariff Amendment Act (No. 2) 2002	108, 2002	2 Dec 2002	Schedule 1: 14 May 2002 (m) Remainder: Royal Assent	--
Excise Tariff Amendment Act (No. 1) 2002	113, 2002	2 Dec 2002	Schedule 1 (items 1-3): 25 Oct 2001 Schedule 1 (items 4-6): 15 Apr 2002 Schedule 1 (item 7): 1 July 2002 Remainder: Royal Assent	--
Excise Tariff Amendment Act (No. 1) 2004	44, 2004	21 Apr 2004	18 Sept 2002	--
Excise Tariff Amendment (Fuels) Act 2004	66, 2004	22 June 2004	Schedule 1 (items 1-14, 23-25): 1 July 2003 Schedule 1 (items 15-22): 1 Jan 2004 Schedule 1 (items 26-30) and Schedule 2 (items 6-9): 18 Sept 2003 Schedule 2 (items 1-5): (n) Remainder: Royal Assent	--
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006	17, 2006	29 Mar 2006	Schedule 2 (items 22-24): 1 July 2008 (see 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 Schedule 1: (items 42-44): 1 Nov 2005 Remainder: Royal Assent	Sch. 1 (items 46, 47) [see Table A]
Excise Tariff Amendment (Condensate) Act 2008	109, 2008	18 Oct 2008	18 Oct 2008	Sch. 1 (items 31, 32) [see Table A]
Excise Tariff Amendment (2009 Measures No. 1) Act 2009	73, 2009	27 Aug 2009	Schedule 1: 27 Apr 2008 Schedule 2: 28 Aug 2009 (see s. 2(1)) Remainder: Royal Assent	Sch. 2 (item 3) [see Table A]
Tax Laws Amendment (2009 Measures No. 4) Act 2009	88, 2009	18 Sept 2009	Schedule 5 (items 12, 13): Royal Assent	--
Excise Tariff Amendment (Tobacco) Act 2010	76, 2010	28 June 2010	30 Apr 2010	--
Excise Tariff Amendment (Aviation Fuel) Act 2010	84, 2010	29 June 2010	1 July 2010	--
Acts Interpretation Amendment Act 2011	46, 2011	27 June 2011	Schedule 2 (items 567, 568) and Schedule 3 (items 10, 11): 27 Dec 2011	Sch. 3 (items 10, 11) [see Table A]
Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011	67, 2011	29 June 2011	Schedule 1 (items 1-7): 1 Dec 2011 Schedule 1 (item 8): [see Note 3] Schedule 1 (item 9): [see Note 3] Schedule 1 (item 10): [see Note 3] Schedule 1 (item 11): [see Note 3] Remainder: Royal Assent	Sch. 1 (item 12) [see Table A]
as amended by
Clean Energy (Excise Tariff Legislation Amendment) Act 2011	156, 2011	4 Dec 2011	Schedule 2 (items 9-11): [see (o) and Note 3]	--
Excise Tariff Amendment (Condensate) Act 2011	134, 2011	24 Nov 2011	24 Nov 2011	Sch. 1 (item 5) [see Table A]
Clean Energy (Excise Tariff Legislation Amendment) Act 2011	156, 2011	4 Dec 2011	Schedule 1: [see Note 4] Schedule 2 (items 2-8): [see (o) and Note 4]	--

Commencement information
2. Schedule 1	7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002	14 May 2002

Provision(s)	Commencement	Date/Details
2. Part 1 of Schedule 1	1 July 2003 .	1 July 2003
7. Part 1 of Schedule 2	The provision(s) do not commence at all unless the Excise Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 2.	1 July 2003

Provision(s)	Commencement	Date/Details
3. Schedule 2	Immediately after the commencement of Part 2 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011. However, the provision(s) do not commence at all if section 3 of the Clean Energy Act 2011 does not commence on or before 1 July 2012.	[see Notes 3 and 4]

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
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. Nos. 41 and 189, 1985; No. 160, 1986; Nos. 145 and 150, 1987; No. 112, 1990; No. 80, 1991; No. 115, 1993; No. 134, 1994; Nos. 85 and 162, 1995; Nos. 78 and 161, 1997; No. 64, 1998; Nos. 25 and 164, 2001; No. 113, 2002; No. 66, 2004; Nos. 17 and 75, 2006; No. 109, 2008; No. 88, 2009; Nos. 46 and 67, 2011
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
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
Note to s. 5B(3)..................		ad. No. 109, 2008
Ss. 5C, 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. Nos. 53 and 131, 1984; No. 10, 1986; No. 150, 1987; No. 56, 1993; Nos. 85 and 162, 1995; No. 5, 1996; No. 67, 2001; No. 113, 2002; No. 75, 2006
S. 6AAA ..............................		ad. No. 56, 1993
		am. No. 115, 1993; Nos. 9 and 162, 1995
		rep. No. 75, 2006
S. 6AA .................................		ad. No. 150, 1987
		am. No. 85, 1995
		rep. No. 164, 2001
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
Heading to s. 6B ...............		am. No. 164, 2001
Subheads. to s. 6B(1), (2)..		ad. No. 78, 1997
Subheads. to s. 6B(4), (5) .		ad. No. 78, 1997
Subheads. to s. 6B(5B), (5C).................................. .........................................		ad. No. 78, 1997
Subheads. to s. 6B(6)-(10)		ad. No. 78, 1997
S. 6B ...................................		ad. No. 99, 1983
		am. Nos. 72 and 131, 1984; No. 41, 1985; Nos. 53 and 150, 1987; No. 99, 1988; No. 112, 1990; No. 5, 1996; No. 78, 1997; Nos. 25 and 164, 2001; No. 75, 2006; No. 109, 2008
Subheads. to s. 6C(1), (2).		ad. No. 78, 1997
Subheads. to s. 6C(4), (5).		ad. No. 78, 1997
Subheads. to s. 6C(5A), (5B)..................................		ad. No. 78, 1997
Subheads. to s. 6C(6)-(10).........................................		ad. No. 78, 1997
S. 6C ...................................		ad. No. 131, 1984
		am. Nos. 41 and 189, 1985; No. 150, 1987; No. 112, 1990; No. 78, 1997; Nos. 25 and 164, 2001; No. 75, 2006; No. 109, 2008
S. 6CA.................................		ad. No. 109, 2008
		am. No. 134, 2011
Subheads. to s. 6D(1), (2).		ad. No. 78, 1997
Subheads. to s. 6D(4), (5),		ad. No. 78, 1997
Subheads. to s. 6D(5A), (5B)..................................		ad. No. 78, 1997
Subheads. to s. 6D(6)-(10).........................................		ad. No. 78, 1997
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. 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; Nos. 44 and 66, 2004
		rs. No. 75, 2006; No. 67, 2011
S. 7......................................		rep. No. 75, 2006
		ad. No. 134, 2011
Ss. 8, 9 ...............................		rep. No. 80, 1950
The Schedule ....................		am. No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61 and 62, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; No. 104, 1975; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 24, 45 and 54, 1982; Nos. 27 and 99, 1983; Nos. 53 and 72, 1984; No. 131, 1984 (as am. by No. 41, 1985); Nos. 39, 41 and 189, 1985; No. 20, 1986 (as am. by No. 160, 1986); No. 160, 1986; Nos. 53, 76, 145 and 150, 1987; Nos. 29 and 149, 1988; Nos. 77 and 177, 1989; No. 112, 1990; Nos. 80 and 186, 1991; No. 65, 1992 (as am. by No. 91, 1997); Nos. 9, 56 and 115, 1993; Nos. 62 and 134, 1994; Nos. 9, 85 and 162, 1995; No. 15, 1996; Nos. 78, 135, 161, 169, 178, 182, 1997; No. 64, 1998: Nos. 99 and 146, 1999; Nos. 68 and 104, 2000; Nos. 25 and 39, 2001; Nos. 108 and 113, 2002; Nos. 44 and 66, 2004; No. 75, 2006; No. 109, 2008; No. 73, 2009; Nos. 76 and 84, 2010; Nos. 46 and 67, 2011

Note 2

Section 6A of the Act provides for the automatic indexation of the rate of duty of certain excise items. If a rate increases, subsection 6A(8) requires the Chief Executive Officer to publish a notice in the Commonwealth of Australia Gazette of the new rate and the goods to which it applies as soon as practicable after the new rate takes effect. The Act is not updated to reflect the rates set out in the Gazette notices. The updated rates can be found at the Australian Taxation Office's website, http://www.ato.gov.au - search on "excise rates".

Note 3

Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011
(No. 67, 2011)

The following amendment commences on 1 July 2012:

Schedule 1

8 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.05 per litre
10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.1045 per kilogram
10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.1045 per kilogram

The following amendment commences on 1 July 2013:

Schedule 1

[NOTE] 9 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.075 per litre
10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.1567 per kilogram
10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.1567 per kilogram

The following amendment commences on 1 July 2014:

Schedule 1

[NOTE] 10 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.10 per litre
10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.209 per kilogram
10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.209 per kilogram

The following amendment commences on 1 July 2015:

Schedule 1

[NOTE] 11 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A	Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.125 per litre
10.19B	Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901	$0.2613 per kilogram
10.19C	Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901	$0.2613 per kilogram

[N OTE]: Clean Energy (Excise Tariff Legislation Amendment) Act 2011
(No. 156, 2011)

The following amendments commence immediately after 1 July 2012 and amend the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 (No. 67, 2011) as follows:

Schedule 2

9 Item 9 of Schedule 1 (new table subitem 10.19C)

After "other than", insert "carbon-rated compressed natural gas and".

10 Item 10 of Schedule 1 (new table subitem 10.19C)

After "other than", insert "carbon-rated compressed natural gas and".

11 Item 11 of Schedule 1 (new table subitem 10.19C)

After "other than", insert "carbon-rated compressed natural gas and".

As at 7 February 2012 the amendments are not incorporated in this compilation.

Note 4

Clean Energy (Excise Tariff Legislation Amendment) Act 2011
(No. 156, 2011)

The following amendments commence on 1 July 2012:

Schedule 1

1 Subsection 3(1)

Insert:

average carbon unit auction price for a substitution day mentioned in section 6FA, 6FB or 6H means the amount that:

(a) is worked out under section 196 of the Clean Energy Act 2011 taking account of auctions conducted in the 6 months ending at the end of:

(i) the last May before the substitution day, if it is 1 July (in 2015 or a later year); or

(ii) the last November before the substitution day, if it is 1 January (in 2016 or a later year); and

(b) is the first amount that is worked out in that way for those 6 months and published under that section.

2 After section 6E

Insert:

6FA Changes in rate of duty on gasoline for use as fuel in aircraft

(1) This Act has effect as if, on each day (the substitution day) that is one of the following days, the rate (the replacement rate) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.6 of the Schedule:

(a) 1 July in 2013 and each later year;

(b) 1 January in 2016 and each later year.

Replacement rate

(2) The replacement rate is the sum of:

(a) $0.03556 per litre; and

(b) the rate (the carbon component rate) worked out for the substitution day using the table.

Carbon component rate
	Substitution day	Carbon component rate
1	1 July 2013	$0.05313 per litre
2	1 July 2014	$0.05588 per litre
3	1 July in 2015 or a later year or 1 January in 2016 or a later year	The amount that is: (a) worked out for the substitution day using the formula in subsection (3); and (b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more); per litre

(3) The formula is:

Note: Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

(4) The replacement rate applies to gasoline that is entered for home consumption on or after the substitution day (but before the next substitution day) and is for use as fuel in aircraft.

6FB Changes in rate of duty on kerosene for use as fuel in aircraft

(a) 1 July in 2013 and each later year;

(b) 1 January in 2016 and each later year.

Replacement rate

(2) The replacement rate is the sum of:

(a) $0.03556 per litre; and

(b) the rate (the carbon component rate) worked out for the substitution day using the table.

Carbon component rate
	Substitution day	Carbon component rate
1	1 July 2013	$0.06279 a litre
2	1 July 2014	$0.06604 a litre
3	1 July in 2015 or a later year or 1 January in 2016 or a later year	The amount that is: (a) worked out for the substitution day using the formula in subsection (3); and (b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more); per litre

(3) The formula is:

Note: Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

(4) The replacement rate applies to kerosene that is entered for home consumption on or after the substitution day (but before the next substitution day) and is for use as fuel in aircraft.

6FC Publication of replacement rates for aircraft fuel

(1) The CEO must, on or as soon as practicable after each substitution day mentioned in sections 6FA and 6FB, publish for the information of the public a notice in the Gazette setting out:

(a) each replacement rate mentioned in those sections for that day; and

(b) the goods to which each replacement rate applies.

(2) The CEO must ensure that a copy of a notice under subsection (1) is available on the website of the Australian Taxation Office.

3 Schedule (cell at table subitem 10.6, column headed "Rate of Duty")

Repeal the cell, substitute:

$0.08616 per litre

4 Schedule (cell at table subitem 10.17, column headed "Rate of Duty")

Repeal the cell, substitute:

$0.09536 per litre

The following amendments commence immediately after 1 July 2012:

Schedule 2

2 Subsection 3(1)

Insert:

carbon-rated compressed natural gas means compressed natural gas that:

(a) was compressed for use other than as a fuel for a motor vehicle; or

(b) was compressed for use as a fuel for a motor vehicle that:

(i) is designed merely to move goods with a forklift and is for use primarily off public roads; or

(ii) is of a kind prescribed by the regulations for the purposes of this subparagraph.

3 At the end of subsection 5(1)

Add:

Note: Sections 6A, 6FA, 6FB and 6H effectively change certain rates of duty that appear on the face of the Schedule.

4 After section 6G

Insert:

6H Changes in rate of duty on carbon-rated compressed natural gas

(a) 1 July in 2013 and each later year;

(b) 1 January in 2016 and each later year.

Replacement rate

(2) The replacement rate for the substitution day is the rate worked out using the table.

Replacement rate
	Substitution day	Rate of duty
1	1 July 2013	$0.07004 per kilogram
2	1 July 2014	$0.07366 per kilogram
3	1 July in 2015 or a later year or 1 January in 2016 or a later year	The amount that is: (a) worked out for the period using the formula in subsection (3); and (b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more); per kilogram

(3) The formula is:

Note: Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

(4) The replacement rate applies to carbon-rated compressed natural gas that is entered for home consumption on or after the substitution day (but before the next substitution day).

Publication of replacement rate

(5) The CEO must, on or as soon as practicable after the substitution day, publish for the information of the public a notice in the Gazette setting out:

(a) the replacement rate; and

(b) the goods to which the replacement rate applies.

(6) The CEO must ensure that a copy of a notice under subsection (5) is available on the website of the Australian Taxation Office.

5 Schedule (after the heading)

Insert:

Note 1: See section 5.

Note 2: Sections 6A, 6FA, 6FB and 6H effectively change certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3 and 5 and subitems 10.6, 10.17 and 10.19D.

6 Schedule (table heading)

Omit "duties", substitute "duties (subject to sections 6A, 6FA, 6FB and 6H)".

7 Schedule (cell at table subitem 10.19C, column headed "Description of goods")

After "other than", insert "carbon-rated compressed natural gas and".

8 Schedule (after table subitem 10.19C)

Insert:

10.19D

Carbon-rated compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.0667 per kilogram

As at 7 February 2012 the amendments are not incorporated in this compilation.

Table A

Application, saving or transitional provisions

Excise Tariff Amendment Act (No. 3) 1997 (No. 135, 1997)

Schedule 1

9 Application

The amendments made by this Act apply in respect of goods:

(a) that fall to an item, or to a paragraph or subparagraph of an item, of the Schedule to the Excise Tariff Act 1921 as amended by this Act that is referred to in an item of this Schedule; and

(b) that are entered for home consumption on or after 7 August 1997.

Excise Tariff (Fuel Rates Amendments) Act 1997 (No. 161, 1997)

Schedule 1

19 Application clause

This Act applies to all goods falling to item 11, 12 or 17 of the Schedule to the Excise Tariff Act 1921 that are entered or taken to be entered for home consumption within the meaning of the Excise Act 1901 on or after the day on which this Act commences.

Excise Tariff Amendment Act (No. 4) 1997 (No. 169, 1997)

Schedule 1

3 Application

The amendments made by this Act apply in respect of goods:

(a) that fall to a paragraph, subparagraph or sub-subparagraph of the Schedule to the Excise Tariff Act 1921 as amended by this Act that is referred to in an item of this Schedule; and

(b) that are entered for home consumption on or after the commencement of this Act.

Excise Tariff Amendment Act (No.1) 1997 (No. 178, 1997)

Schedule 1

5 Application and saving provision

(1) Despite section 8 of the Acts Interpretation Act 1901, the liability of any person to pay excise duty under the Excise Tariff Act 1921 in respect of goods comprising spirits, or a beverage containing distilled alcohol, that were, or are, entered for home consumption on or after 3 February 1996 must be determined in accordance with item 2 of the Schedule to the latter Act as that Schedule is taken, from time to time, to have been amended by this Act, whether or not:

(a) any application to the Administrative Appeals Tribunal for review of a decision in relation to the matter has been made; or

(b) any application for a refund of that duty in relation to the matter has been made; or

before the commencement day.

(2) If:

(a) goods that comprise spirits, or a beverage containing distilled alcohol, were entered for home consumption before 3 February 1996; and

(b) a Collector demanded the payment of excise duty in relation to the goods on the ground that the goods were a spirituous beverage within the meaning of item 2 of the Schedule to the Excise Tariff Act 1921 as that Schedule was in force at the time the goods were so entered; and

(i) paid the Collector the amount demanded; and

(ii) sought a review by the Administrative Appeals Tribunal in relation to the amount demanded; and

(d) as a result of that review:

(i) the Tribunal determined that the whole or a part of the amount demanded was not properly payable; and

(ii) the amount determined not to be properly payable has been refunded;

then, without prejudice to any proceedings before a court in relation to the determination of the Tribunal and in spite of any decision arising from such proceedings, no action is to be taken to recover the amount so refunded.

(3) In this item:

commencement day means the day on which this Act receives the Royal Assent.

Excise Tariff Amendment Act (No. 5) 1997 (No. 182, 1997)

Schedule 1

4 Application

The amendments made by this Act apply in respect of goods:

(a) that fall to a item, sub-item or paragraph of the Schedule to the Excise Tariff Act 1921 as amended by this Act; and

(b) that are entered for home consumption on or after the commencement of this Act.

Excise Tariff Amendment (Crude Oil) Act 2001 (No. 164, 2001)

Schedule 1

24 Saving provision

(1) Sections 6AA, 6B and 6C of the Excise Tariff Act 1921, as in force immediately before the commencement day, continue to apply in relation to relevant oil produced from a prescribed production area and new oil produced from a prescribed new production area that is entered for home consumption during a month of a financial year ending before that day.

(2) In this item:

commencement day means 1 July 2001.

new oil has the same meaning as in subsection 3(1) of the Excise Tariff Act 1921 as in force immediately before the commencement day.

prescribed new production area has the same meaning as in subsection 6C(1) of the Excise Tariff Act 1921 as in force immediately before the commencement day.

prescribed production area and relevant oil have the same meanings as in subsection 6B(1) of the Excise Tariff Act 1921 as in force immediately before the commencement day.

Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 (No. 75, 2006)

Schedule 1

46 Transitional--previously paid duties

In working out the duty payable on blended goods under section 6G of the Excise Tariff Act 1921 after the commencement of this item, paragraph (a) of the definition of previously paid duties in that section includes any excise duties already paid on goods that:

(a) are constituent elements of the blended goods; and

(b) were classified to item 11, 12 or 15 of the Schedule to that Act (as in force before the commencement of this item).

47 Transitional regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments made by this Act.

Excise Tariff Amendment (Condensate) Act 2008 (No. 109, 2008)

Schedule 1

31 Application

Application of Schedule (other than items 2, 3, 4, 10, 11 and 12)

(1) The amendments made by this Schedule (other than items 2, 3, 4, 10, 11 and 12) apply (subject to subitem (2)) in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(2) Section 6CA of the Excise Tariff Act 1921 (as inserted by item 27 of this Schedule) applies, in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008 until midnight (by legal time in the Australian Capital Territory) on 30 June 2008, as if the following modifications were made to that section:

(a) the following definitions were omitted:

(i) the definition of adjusted previous year's duty in subsection 6CA(1);

(ii) the definition of non-adjusted previous year's duty in subsection 6CA(1);

(iii) the definition of credited adjustment amount in subsection 6CA(3);

(iv) the definition of debited adjustment amount in subsection 6CA(3);

(b) the formula in subsection 6CA(3) were replaced with the following formula:

Application of items 2, 3, 4, 10, 11 and 12

(3) The amendments made by items 2, 3, 4, 10, 11 and 12 of this Schedule apply in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(4) To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(5) In determining whether stabilised crude petroleum oil or condensate is included in pre-threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.

(6) In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.

Application of subsection 5(2) of the Excise Tariff Act 1921

(7) For the purposes of item 21 of the Schedule to the Excise Tariff Act 1921 (as amended by item 30 of this Act), paragraphs 5(2)(b) and (2)(c) of the Excise Tariff Act 1921 do not apply in relation to condensate produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

32 Deemed entry for home consumption

(1) This item applies if:

(a) a person produces condensate after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and

(b) the person does not have a manufacturer's licence (within the meaning of the Excise Act 1901) to manufacture condensate; and

(2) For the purposes of the Excise Tariff Act 1921 (as amended by this Act), the person is taken to have been given a permission under section 61C of the Excise Act 1901 to deliver the condensate for home consumption from the prescribed condensate production area from which the condensate is produced.

(3) The permission is taken to be revoked at the end of the person's grace period.

(4) In this item:

grace period, in relation to a person, means the period:

(a) beginning immediately after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and

(b) ending at the earlier of the following times:

(i) the time when the CEO grants, or refuses to grant, the person a manufacturer's licence to manufacture condensate under section 39A of the Excise Act 1901;

(ii) the end of the transition period.

transition period means the period that would be the transition period within the meaning of subsection 15(3) of the Excise Act 1901 if the references to "the first day" in paragraph (a) and subparagraph (b)(iii) of the definition of transition period, and in subparagraph 15(4)(a)(ii) and paragraph 15(4)(b) of the Excise Act 1901, were references to "the day on which Schedule 1 to the Excise Tariff Amendment (Condensate) Act 2008 commences".

Excise Tariff Amendment (2009 Measures No. 1) Act 2009 (No. 73, 2009)

Schedule 2

3 Application

The amendments of the Excise Tariff Act 1921 made by this Schedule apply in relation to beverages manufactured or produced on or after the commencement of this item.

Acts Interpretation Amendment Act 2011 (No. 46, 2011)

Schedule 3

10 Saving--appointments

The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.

11 Transitional regulations

The Governor-General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011
(No. 67, 2011)

Schedule 1

12 Application of amendments

(1) The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods either:

(i) were subject to the CEO's control; or

(ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.

Excise Tariff Amendment (Condensate) Act 2011 (No. 134, 2011)

Schedule 1

5 Application and savings

(1) The amendments made by this Schedule apply in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(2) Subitems (3) and (4) apply to a by-law if:

(a) the by-law prescribed a condensate production area for the purposes of the definition of prescribed condensate production area in subsection 6CA(1) of the Excise Tariff Act 1921; and

(b) the by-law was in force immediately before the commencement of this item.

(3) The by-law has effect, on and after the commencement of this item, as if it had been made for the purposes of paragraph (a) of the definition of prescribed condensate production area in subsection 6CA(1A) of the Excise Tariff Act 1921 as amended by this Schedule.

(4) However, the by-law does not have effect, and is taken never to have had effect, to the extent that it prescribed the Rankin Trend as a condensate production area for the purposes of the definition of prescribed condensate production area in subsection 6CA(1) of the Excise Tariff Act 1921.

Commonwealth Consolidated Acts

EXCISE TARIFF ACT 1921 - NOTES

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
2. Schedule 1	7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002	14 May 2002