% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/excise.R
\name{ato_excise}
\alias{ato_excise}
\title{Excise and fuel tax credit rates and clearances}
\source{
Australian Taxation Office excise data.
Licensed CC BY 2.5 AU.
}
\usage{
ato_excise(table = c("excise_rates", "ftc_rates", "beer", "spirits"))
}
\arguments{
\item{table}{One of \code{"beer"}, \code{"spirits"}, \code{"excise_rates"}
(default), or \code{"ftc_rates"}.}
}
\value{
An \code{ato_tbl}. Rates are in AUD per litre (or per kg
for tobacco); volumes are in megalitres or similar.
}
\description{
Returns ATO excise data, covering four sub-releases:
\itemize{
\item \strong{beer} : beer clearances summary (volumes by product class)
\item \strong{spirits} : spirits and other excisable beverages clearances
\item \strong{excise_rates} : historical excise rate schedule (all
excise categories, quarterly indexed rates)
\item \strong{ftc_rates} : historical Fuel Tax Credit rates
}
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  rates <- ato_excise("excise_rates")
  head(rates)
})
options(op)
}
}
\references{
Commonwealth of Australia. \emph{Excise Act 1901};
\emph{Excise Tariff Act 1921}; \emph{Fuel Tax Act 2006}.

Australian Taxation Office (annual). \emph{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). \emph{Migrant Intake into
Australia} (for tobacco excise distributional analysis);
\emph{Harmful Drinking} inquiry (for alcohol excise
distributional analysis).
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_fbt}()},
\code{\link{ato_help}()},
\code{\link{ato_irpd}()},
\code{\link{ato_payg}()},
\code{\link{ato_rdti}()},
\code{\link{ato_sme_benchmarks}()},
\code{\link{ato_tax_gaps}()},
\code{\link{ato_top_taxpayers}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
