The Commonwealth Treasury


Tax Expenditures Statement

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E Excise duty benchmark

E1 Higher rate of excise levied on leaded petrol

E2 Higher rate of excise levied on high sulphur diesel

E3 Higher rate of excise levied on cigarettes with less than 0.8 grams of tobacco

E4 Exemption from excise for 'alternative fuels'

E5 Concessional rate of excise levied on fuel oil, heating oil and kerosene

E6 Concessional rate of excise levied on aviation gasoline and aviation turbine fuel

E7 Concessional rate of excise levied on brandy

E8 No excise-free threshold for excisable alcoholic beverages (other than beer) not exceeding 10 per cent alcohol

E9 Wine equalisation tax (WET) rebate scheme

E10 Concessional rate of excise levied on beer sold in containers greater than 48 litres

E11 Concessional rate of excise levied on beer produced for non-commercial purposes using commercial facilities or equipment

E12 Excise concession for microbreweries