Australia

摘要

Prices refer to the second month of the quarter. See individual products for details. General Sales Tax (GST): From 1 July 2000 onwards, a sales tax of 10 percent applies. Excise Tax: From 1 July 2001 onwards, excise for all eligible activities is refunded, based on Governmental decision. Therefore the declared rate is the same as the excise rate for all activities. The prices shown are maximum endorsed wholesale prices and are determined with reference to the cost of indigenous and imported crude oil and refining, marketing and distribution costs. The maximum endorsed wholesale prices are not mandatory, though they are accepted by the oil companies.