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Excise and fuel tax credit rates and clearances

Source: R/excise.R
ato_excise.Rd

Returns ATO excise data, covering four sub-releases:

  • beer : beer clearances summary (volumes by product class)

  • spirits : spirits and other excisable beverages clearances

  • excise_rates : historical excise rate schedule (all excise categories, quarterly indexed rates)

  • ftc_rates : historical Fuel Tax Credit rates

Usage

ato_excise(table = c("excise_rates", "ftc_rates", "beer", "spirits"))

Source

Australian Taxation Office excise data. Licensed CC BY 2.5 AU.

Arguments

table

One of "beer", "spirits", "excise_rates" (default), or "ftc_rates".

Value

An ato_tbl. Rates are in AUD per litre (or per kg for tobacco); volumes are in megalitres or similar.

References

Commonwealth of Australia. Excise Act 1901; Excise Tariff Act 1921; Fuel Tax Act 2006.

Australian Taxation Office (annual). Excise data: methodology and indexation notes. Excise rates are indexed to the Consumer Price Index twice a year (February and August) for most commodities.

Productivity Commission (2016). Migrant Intake into Australia (for tobacco excise distributional analysis); Harmful Drinking inquiry (for alcohol excise distributional analysis).

See also

Other discovery: ato_catalog(), ato_charities(), ato_cite(), ato_download(), ato_fbt(), ato_help(), ato_irpd(), ato_payg(), ato_rdti(), ato_sme_benchmarks(), ato_tax_gaps(), ato_top_taxpayers(), ato_vttc()

Examples

# \donttest{
op <- options(ato.cache_dir = tempdir())
try({
  rates <- ato_excise("excise_rates")
  head(rates)
})
#> ℹ Downloading <https://data.gov.au/data/dataset/0aa77454-d0f6-4499-b0a4-88dbdee…
#> ✔ Downloading <https://data.gov.au/data/dataset/0aa77454-d0f6-4499-b0a4-88dbdee…
#> 
#> # ato_tbl: ATO Excise data (excise_rates)
#> # Source:   https://data.gov.au/data/dataset/0aa77454-d0f6-4499-b0a4-88dbdeee95d1/resource/b9227cdf-4c04-492d-bd84-65031adc408e/download/historical-excise-rates-1-april-2026.xlsx
#> # Licence:  CC BY 2.5 AU
#> # Retrieved: 2026-04-28 19:13 UTC 
#> # Snapshot: 2026-04-24
#> # SHA-256:  23f8d4653dc5e837...
#> # Rows: 6  Cols: 2
#> 
#>   historical_excise_rates_1965_through_to_29_september_2022
#> 1                                                      <NA>
#> 2                                              Excise rates
#> 3                                                      <NA>
#> 4                                              Tariff Items
#> 5                                   Historical excise rates
#> 6                                        Petroleum pre 2000
#>                                                                  
#> 1                                                            <NA>
#> 2                                 Excise rates, July 2006 onwards
#> 3                                                            <NA>
#> 4         Conversion of historical to current tariff item numbers
#> 5           Historical excise rates, August 2000 to February 2006
#> 6 Historical petroleum excise rates, pre August 2000 back to 1972
options(op)
# }