On 6 November 2013, the Government announced that the indexation of rates of tobacco excise and excise equivalent customs duty would change to AWOTE, instead of the CPI. It was also announced that the Government would proceed with a series of four 12.5% increases in excise and excise equivalent customs duty for tobacco and tobacco products, scheduled for 1 December 2013, 1 September 2014, 1 September 2015 and 1 September 2016.

On 29 November 2013, separate notices for excise duty and excise equivalent customs duty were published in the Commonwealth Gazette to provide for these announced changes. The tabling on Tue 10.12.2013, in the House of Reps of Excise Tariff Proposal (No 1) 2013 and Customs Tariff Proposal (No 2) 2013 gives effect to the changes.

[LTN 239, 10/12/13]

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