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XVII NT: Section 27(1)(b)(ii) of the Tobacco Control Act 2002 (NT)

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The TED mandates both a specific ad quantum excise tax (a fixed euro amount per pack) and an ad valorem tax (an additional percentage of the average retail selling price) on cigarettes

In a situation where an error or manufacturer misreporting is identified prior to the 12-month reconciliation of the rebate amount proposed in 427.501(d)(1), CMS may choose to include a correction based on the circumstances proposed in 427.501(d)(2) concurrently with the 12-month reconciliation