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Because of their narrow base, revenue from excise taxes tend to be unstable, and some sources of revenue (like taxes on tobacco) are in long-term decline

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13.6.2.1 Scheduled changes to tobacco excise rates Two sets of scheduled changes to tobacco excise were announced in the 202324 Federal budget: 7 Excise rates for all tobacco products are to be increased by 5% annually in addition to routine indexation, starting 1 September 2023 to 1 September 2025