Excise

NAME OF ORGANISATION
Australian Bureau of Statistics (ABS)

OVERVIEW
Excise duty is collected under the Excise Tariff Act 1921. Excise duty is an indirect tax levied on certain commodities manufactured and produced in Australia. The commodities subject to excise duty, and the rate of duty payable, are listed in the Excise Tariff. Excisable commodities include: beer, spirits, cigarettes, cigars, tobacco, petroleum and petroleum products

PURPOSE
To provide information on taxes paid by particular sectors and collected by the Federal Government

SCOPE
All goods manufactured or produced in Australia dutiable under the Schedule of the Excise Tariff Act 1921.

DATA DETAIL

Conceptual framework
Excise data are not collected directly by the ABS. They are collected by the Australian Customs Service on behalf of the Australian Taxation Office and forwarded to the ABS. The Excise Tariff Act 1921 is the working document which enables the administration of Excise legislation.

Main outputs
Australian totals for monthly data are available (quantity of goods subject to excise duty and value of excise duty paid), for spirits, beer, tobacco products and petroleum products.
Due to confidentiality restrictions, State details are not available.

Classifications
Excise data are classified according to the Excise Tariff Item and Statistical Code. The codes are contained in the Excise Tariff Act 1921 which is administered by the Australian Taxation Office.

Other concepts (summary)
Both value and quantity data are available.

GEOGRAPHIC DETAIL
1. National & State/Territory\1.01 Australia

Comments and/or Other Regions
While State level details are collected, due to confidentiality restrictions, data cannot be disseminated by State.

COLLECTION FREQUENCY
Monthly

Frequency comments
Excise estimates are compiled monthly from data provided daily to the ABS by the Australian Customs Service (ACS) who collect it on behalf of the Australian Taxation Office (ATO).

COLLECTION HISTORY
Excise data were published as annual summary tables in Customs and Excise Revenue, Australia, Annual Summary Tables (ABS Cat. no. 5427.0), from 1977-78 to 1986-87. That publication was subsequently discontinued.

Excise data was also published in Customs and Excise Revenue, Australia (ABS Cat. no. 5425.0), on a monthly basis from August 1984 till June 1987, and then on a quarterly basis from June 1987 till December 1988. The publication was subsequently discontinued.

From July 2003, the ATO took over responsibility for the collection of excise and the dissemination of the statistical data.

DATA AVAILABILITY
Yes