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["1991",null,null,{"v":51.72,"d":"51.72  "},null,{"v":14,"d":"14.00 "},null,{"v":32.62,"d":"32.62  "},null,{"v":25.77,"d":"25.77  "},null,{"v":2.733505029501483,"d":"2.73"},null,null,{"v":20,"d":"20.0  "},null,{"v":20,"d":"20.0  "},null,{"v":10,"d":"10.0  "},null,"n.a.  ",null,{"v":2.47121098574007,"d":"2.47"},null,null,{"v":5,"d":"5.0"}]
["1992",null,null,{"v":52.5,"d":"52.50  "},null,{"v":14.21,"d":"14.21 "},null,{"v":33.11,"d":"33.11  "},null,{"v":26.15,"d":"26.15  "},null,{"v":2.4488330526598547,"d":"2.45"},null,null,{"v":20,"d":"20.0  "},null,{"v":15,"d":"15.0  "},null,{"v":10,"d":"10.0  "},null,"n.a.  ",null,{"v":2.3537828930375757,"d":"2.35"},null,null,"(i)"]
["1993",null,null,{"v":57.67,"d":"57.67  "},null,{"v":14.25,"d":"14.25 "},null,{"v":33.21,"d":"33.21  "},null,{"v":26.23,"d":"26.23  "},null,{"v":2.384637375420195,"d":"2.38"},null,null,{"v":20,"d":"20.0  "},null,{"v":15,"d":"15.0  "},null,{"v":10,"d":"10.0  "},null,"n.a.  ",null,{"v":2.280143137390207,"d":"2.28"},null,null,"(i)"]
["1994",null,null,{"v":63.56,"d":"63.56  "},null,{"v":14.53,"d":"14.53 "},null,{"v":33.84,"d":"33.84  "},null,{"v":30.75,"d":"30.75  "},null,{"v":2.5121740423396464,"d":"2.51"},null,null,{"v":21,"d":"21.0  "},null,{"v":16,"d":"16.0  "},null,{"v":11,"d":"11.0  "},null,"n.a.  ",null,{"v":2.419474750478598,"d":"2.42"},null,null,"(i)"]
["1995",null,null,{"v":79.02,"d":"79.02  "},null,{"v":14.9,"d":"14.90 "},null,{"v":34.69,"d":"34.69  "},null,{"v":32.537,"d":"32.54  "},null,{"v":2.6337968815844923,"d":"2.63"},null,null,{"v":21,"d":"21.0  "},null,{"v":21,"d":"21.0  "},null,{"v":11,"d":"11.0  "},null,"n.a.  ",null,{"v":2.5512712459615114,"d":"2.55"},null,null,"(i)"]
["1996",null,null,{"v":83.02,"d":"83.02  "},null,{"v":15.66,"d":"15.66 "},null,{"v":36.44,"d":"36.44  "},null,{"v":34.183,"d":"34.18  "},null,{"v":2.7486657861060704,"d":"2.75"},null,null,{"v":22,"d":"22.0  "},null,{"v":22,"d":"22.0  "},null,{"v":12,"d":"12.0  "},null,"n.a.  ",null,{"v":2.665341711003304,"d":"2.67"},null,null,"(i)"]
[]
[]
[]
["(a)","Data for ratios to GDP and average net rate refer to the financial year ending in June. See Tables 2.9 and 2.17 for amounts raised by these taxes."]
["(b)","Rates of excise duty for early years were obtained privately from the Department of Business and Consumer affairs, Canberra. Under the"]
[null,"system of indexation introduced in August 1983, rates of duty for the main exciseable commodities (except crude oil and LPG) are adjusted"]
[null,"each August and February in line with movements in the consumer price index."]
["(c)","The number of separate items, changes in coverage, rates and classifications can't readily be set out in tabular form. Between September 1985,"]
[null,"and February 1992 (when the rate on motor vehicles was cut from the general rate to 15%: it returned to the general rate in May 1995), there "]
[null,"were three rate classes, 10, 20 and 30 per cent, with the 20% rate responsible for about 70% of the revenue raised. Over the period covered "]
[null,"by the table there have been up to 6 classifications at any one time; rates have ranged from 2.5 to 66.7 per cent. "]
["(d)","Generally, there have been equivalent changes in duty on cigars and tobacco."]
["(e)","Since August 1975 there has also been an excise levy on crude oil production, which has been set in conjunction with excise on petroleum"]
[null,"products. The rate of levy has varied between $2 per barrel (in 1975) and a maximum marginal rate of $39 per barrel in 1984/85."]
[null,"Since February 1994 unleaded petrol has been taxed at a higher rate."]
["(f)","Luxury vehicles have attracted a higher rate, between 1985 and 1995 the rate has ranged between 30 and 50%."]
["(g)","Household durables include furniture, floor coverings and most household appliances, however some electrical appliances attract different rates."]
["(h)","The average net rate of tax is defined as the ratio of total collections to net taxable sales in the year ended June."]
["(i)","The rate shown is the standard rate. Introduced in 1941 as a Commonwealth tax, it was handed over to the states in 1972. Initial changes in"]
[null,"rates were agreed uniformly between states but subsequently incidence between states varied. As well as differing exemption levels, since"]
[null,"1981 (initially in NSW) larger payrolls attracted higher rates. By 1992 rates of 7% (above a deduction entitlement) were common in many states."]
["(j)","Prior to August 1988 refers to excise on normal strength beer. From August 1988 the method of calculating beer excise was changed to a per"]
[null,"litre of alcohol (above 1.15%) basis. This change involved a reduction in excise on normal strength beer of around 50%."]
[]
["Sources:",null,null,"\"Report of the Commissioner of Taxation\", Commissioner of Taxation, Canberra, annual."]
[{"$nulls":3},"\"Budget Statements\", Australian Government Publishing Service, Canberra, annual."]
[{"$nulls":3},"Commonwealth Grants Commission Annual Report, Australian Government Publishing Service, Canberra, annual."]
["Updated 27 August 1996"]