Excise (Volume – Alcoholic Excisable Goods) Determination 2019 (Cth)

Legislative Instrument

Excise (Volume – Alcoholic Excisable Goods) Determination 2019

I, Timothy Dyce, Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901.

Signed by Timothy Dyce Deputy Commissioner of Taxation Dated: 01 March 2019

1. Name of determination This determination is the Excise (Volume – Alcoholic Excisable Goods) Determination 2019.

2. Commencement This determination commences on the day after it is registered on the Federal Register of Legislation.

3. Application This determination applies to alcoholic excisable goods entered for home consumption on or after the date of commencement.

4. Revoking previous determination This instrument repeals and replaces Excise (Volume - Alcoholic excisable goods) Determination 2009 (No. 1)) (F2009L00992), registered on 13 March 2009.

5. Determination Sampling and analysis

5.1 Sufficient samples must be taken from each production or packaging run to ensure the average fill volume of the samples taken accurately reflects the average fill volume of all the containers.

Measuring and equipment

5.2 The instruments and processes used to measure the volume of alcoholic excisable goods must conform with legal requirements pertaining to measurements, and consistently produce an accurate result.

5.3 Measurement of volume must be corrected to 20º Celsius.

Permitted variations for the purposes of working out the excise duty payable on alcoholic excisable goods

5.4 For alcoholic excisable goods packaged in a bulk container:

5.4.1 if the volume of the contents is not nominated, the dutiable volume is the actual volume of the contents;