What this rule covers
The Excise (Denatured Spirits) Determination 2026 is a new federal instrument registered on 14 August 2026. It is made under the Excise Act 1901 and administered by the Department of the Treasury.
The determination sets out the approved formula for denaturing spirits. Denaturing is a process that makes alcohol unfit for drinking, allowing it to be used in industrial or commercial products without paying full excise duty.
What it replaces
The new determination replaces the Excise (Denatured Spirits) Determination 2016 (No. 3). The earlier instrument is repealed by Schedule 1 of the new determination.
What is not stated in the source
The source does not specify what has changed between the 2016 and 2026 versions, or whether there are any new compliance steps required for existing users of denatured spirits.
Key actions
- Businesses that use denatured spirits in manufacturing or other commercial processes can check whether the new formula or conditions differ from the 2016 version by viewing the full document at https://www.legislation.gov.au/F2026L01051.
- The Department of the Treasury or the ATO (which administers excise) can be contacted by businesses that are unsure whether their current denaturing process meets the approved formula under the new determination.
- A legislation alert for this title can be set up on the Federal Register of Legislation at https://www.legislation.gov.au/F2026L01051 to receive notification of any future changes.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.