Excise (Denatured spirits) Determination 2016 (No. 3) (Cth)

Legislative Instrument

Excise (Denatured spirits) Determination 2016 (No. 3)

I, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under the following provision:

* Subsection 77FG(1) of the Excise Act 1901 (Excise Act).

Deborah Jenkins Acting Deputy Commissioner of Taxation

Dated: 13 September 2016

1. Name of instrument

This determination may be cited as the Excise (Denatured spirits) Determination 2016 (No.3).

2. Legislative Instrument

This determination is a legislative instrument for the purposes of the Legislation Act 2003 (Legislation Act).

3. Commencement

This determination commences on the day after it is registered. On commencement it replaces and repeals Excise (Denatured spirits) Determination 2006 (No. 2) (which expires on 1 October 2016).

4. Application

This determination applies to spirit delivered for home consumption on or after the date of commencement.

It applies to applications received on or after the date of commencement.

5. Revoking of previous instrument

Excise (Denatured spirits) Determination 2006 (No. 2) is revoked on commencement of this determination.

The new instrument is a restatement of the previous determination which is scheduled to be repealed on 1 October 2016 under the sunsetting provisions as prescribed in Part 4 of Chapter 3 of the Legislation Act.

6. Determination

Section 77FG of the Excise Act allows the CEO to determine a formula for denaturing spirit for the purposes of subitem 3.8 of the Excise Tariff.

Spirit denatured to the formula may be delivered into home consumption under subitem 3.8 at a free rate of duty and pass out of the CEO's control.

7. The Formula