The Commonwealth Treasury


ax Expenditures Statement 2001

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E Excise duty benchmark

E1 Penalty rate of excise levied on leaded petrol

E2 Penalty rate of excise levied on cigarettes with less than 0.8 grams of tobacco

E3 Exemption from excise for `alternative fuels'

E4 Concessional rate of excise levied on fuel oil, heating oil and kerosene

E5 Concessional rate of excise levied on aviation gasoline and aviation turbine fuel

E6 Concessional rate of excise levied on brandy

E7 No excise-free threshold for alcoholic beverages (other than beer) not exceeding 10 per cent alcohol

E8 Wine Equalisation Tax (WET) rebate scheme

E9 Concessional rate of excise levied on beer sold in containers greater than 48 litres

E10 Concessional rate of excise levied on beer produced for non-commercial purposes using commercial facilities or equipment

E11 Excise concession for microbreweries