Commonwealth Numbered Acts

EXCISE TARIFF AMENDMENT ACT (NO. 1) 2001 NO. 39, 2001 - SCHEDULE 1

Beer means a brewed beverage which:

(a)

is the product of the yeast fermentation of an aqueous extract of malted or unmalted cereals, whether or not containing other sources of carbohydrates; and

(b)

contains hops, or extracts thereof, or other bitters; and

(c)

has not had added to it, at any time, any alcohol from any other source; and

(d)

contains more than 1.15% by volume of alcohol.

3 The Schedule (definitions at the start of the Schedule)

Other Excisable Beverage means any beverage containing more than 1.15% alcohol by volume but does not include:

(a)

beer; or

(b)

brandy; or

(c)

fruit brandy; or

(d)

whisky; or

(e)

rum; or

(f)

liqueurs; or

(g)

wine as defined in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999 .

4 The Schedule (definitions at the start of the Schedule, after the definition of Whisky)

Tariff items 1 and 2 of this Schedule do not include any liquor that has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.

5 Items 1 and 2 of the Schedule

6 The rate of duty appearing in each of the paragraphs, subparagraphs and sub-subparagraphs of the Schedule that is included in the list below

LIST

11(B)(1)(a) 11(B)(2)(a) 11(B)(2)(d) 11(C)(1)(a) 11(C)(2)(a) 11(E)(1) 11(E)(4) 11(F)(1) 11(F)(4) 11(G)(2) 11(G)(5) 11(H)(1)(c) 11(H)(1)(d) 11(H)(2)(c) 11(H)(2)(f) 11(I)(1)(b)(ii) 11(I)(2)(a) 11(I)(3)(a) 11(I)(3)(d) 11(J)(1)(b) 11(J)(2)(b)

7 The rate of duty in each of the subparagraphs of the Schedule that are included in the list below

LIST

11(H)(1)(b) 11(H)(2)(b) 11(H)(2)(e) 11(J)(1)(a) 11(J)(2)(a)

Part 3—Amendments having effect on and from 1 January 2001
8 Subsection 6G(1) (paragraph (b) of the definition of blending rate)

(b)

if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product and it is not an excisable blended petroleum product to which paragraph (c) applies—the maximum diesel rate; or

(c)

if the excisable blended petroleum product comprises only goods classified to item 15 of the Schedule or imported goods that would be so classified if produced in Australia—the rate applicable to goods classified to that item.

9 Subsection 6G(1)

excise equivalent rate , in relation to imported goods that are a constituent element of an excisable blended petroleum product and that would be classified to item 11 or 15 of the Schedule if produced in Australia, means so much of the rate of Customs duty applicable to those goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if produced in Australia.

10 Subsection 6G(1) (definition of previously paid duties)

previously paid duties means the sum of:

(a)

the excise duties (if any) that have already been paid on goods that are constituent elements of the excisable blended petroleum product and that are classified to item 2, 11, 12 or 15 of the Schedule; and

(b)

to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11 or 15 of the Schedule if produced in Australia—so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;