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This is a Bill, not an Act. For current law, see the Acts databases.
1996-97
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Customs and
Excise Legislation Amendment Bill (No. 2)
1997
No. ,
1997
(Industry, Science and
Tourism)
A Bill for an Act to amend
legislation relating to Customs and Excise, and for related
purposes
9709320—999/23.6.1997—(93/97)
Cat. No. 96 9253 3 ISBN 0644 505478
Contents
Customs Act
1901 7cela2h1.html
Excise Act 1901 7cela2h1.html
A Bill for an Act to amend legislation relating to
Customs and Excise, and for related purposes
The Parliament of Australia enacts:
This
Act may be cited as the Customs and Excise Legislation Amendment Act (No. 2)
1997.
This
Act commences on the commencement of the Excise Tariff (Fuel Rates
Amendments) Act 1997.
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule concerned, and any
other item in a Schedule to this Act has effect according to its
terms.
1 Subsection 4(1)
Insert:
clean fuel means fuel that does not contain any marker at all
or that contains marker below the threshold proportion prescribed for the
purposes of section 5D of the Excise Tariff Act 1921.
designated fuel means fuel that contains at least the
proportion of the marker prescribed for the purposes of section 5C of the
Excise Tariff Act 1921.
fuel means goods of a kind that fall within a classification
in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.
marker means the chemical additive prescribed for the
purposes of section 5C of the Excise Tariff Act 1921 to be a fuel
marker.
2 At the end of section 234
Add:
(4) A person is guilty of an offence if the person intentionally or
recklessly enters designated fuel for home consumption as clean fuel.
Penalty: 10 times the amount of customs duty that would have been
applicable to the fuel if it had been fuel of a kind classified to subheading
2710.00.29 of Schedule 3 to the Customs Tariff or 500 penalty units, whichever
is the greater.
(5) A person is guilty of an offence if the person intentionally or
recklessly enters clean fuel for home consumption as designated fuel.
Penalty: 10 times the amount of customs duty that would have been
applicable to the fuel if it had been fuel of a kind classified to subheading
2710.00.29 of Schedule 3 to the Customs Tariff or 500 penalty units, whichever
is the greater.
(6) A person is guilty of an offence if the person enters designated fuel
for home consumption as clean fuel.
Penalty: 2 times the amount of customs duty that would have been applicable
to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of
Schedule 3 to the Customs Tariff or 100 penalty units, whichever is the
greater.
Note: An offence against subsection (6) is a strict
liability offence.
(7) A person is guilty of an offence if the person enters clean fuel for
home consumption as designated fuel.
Penalty: 2 times the amount of customs duty that would have been applicable
to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of
Schedule 3 to the Customs Tariff or 100 penalty units, whichever is the
greater.
Note: An offence against subsection (7) is a strict
liability offence.
(8) For the purposes of subsections (4) to (7), fuel is entered for
home consumption when:
(a) the entry of the fuel (other than fuel to which paragraph (b) or (c)
applies) for home consumption under section 71A of this Act is communicated to
Customs within the meaning of this Act; or
(b) the fuel is delivered into home consumption in accordance with a
permission granted under section 69 of this Act; or
(c) the fuel is taken into home consumption in accordance with a
permission granted under section 77D of this Act.
3 Subsection 4(1)
Insert:
clean fuel means fuel that does not contain any marker at all
or that contains marker below the threshold proportion prescribed for the
purposes of section 5D of the Excise Tariff.
designated fuel means fuel that contains at least the
proportion of the marker prescribed for the purposes of section 5C of the Excise
Tariff.
fuel means goods of a kind that fall within a classification
in item 11, 12 or 17 of the Schedule to the Excise Tariff.
marker means a chemical additive prescribed for the purposes
of section 5C of the Excise Tariff to be a fuel marker.
4 Section 77G (definition of blended
petroleum product)
Repeal the definition, substitute:
blended petroleum product means:
(a) the product of the blending of a clean petroleum product (including a
product that is itself a blended petroleum product) with another substance or
other substances if none of the other substances is:
(i) the marker; or
(ii) a marked fuel within the meaning of the Fuel (Penalty Surcharges)
Administration Act 1997;
whether or not any of the other substances is a clean petroleum product;
or
(b) the product of the blending of a designated petroleum product that
falls within the classification of products in subparagraph 11(B)(2)(b) of the
Schedule to the Excise Tariff with a designated petroleum product that falls
within the classification of products in subparagraph 11(B)(2)(c) of that
Schedule.
5 Section 77G
Insert:
clean petroleum product means a petroleum product
that:
(a) does not contain any marker at all, or
(b) contains marker below the threshold proportion prescribed for the
purposes of section 5D of the Excise Tariff.
6 Section 77G
Insert:
designated petroleum product means a petroleum product that
contains at least the proportion of the marker prescribed for the purposes of
section 5C of the Excise Tariff.
7 Section 77J
Repeal the section, substitute:
For the purposes of this Part, the regulations may specify a particular
blended petroleum product to be an exempt blended petroleum product.
8 Subsections 78(3), (4) and
(5)
Repeal the subsections.
9 Transitional provision
If, apart from the repeal of subsections 78(3), (4) and (5) of the
Excise Act 1901 by item 8, a person would have an entitlement to a
remission, rebate or refund of excise duty because particular circumstances
exist immediately before the commencement of this Act (pre-commencement
circumstances), the person continues to be entitled to the remission,
rebate or refund of excise duty in relation to those pre-commencement
circumstances on and after the commencement of this Act.
10 Subsection 78AAAA(6)
Omit “subparagraph 11(A)(3)(c)”, substitute “subparagraph
11(H)(2)(c)”.
11 Paragraph 80B(2)(a)
Omit “paragraph 11(A)(3) or 11(C)(2)”, substitute
“subitem 11(H) or 11(J)”.
12 Subsection 80B(3)
Omit “paragraph 11(H)(2)”, substitute “paragraph
11(F)(1)”.
13 Paragraph 80B(3)(b)
Repeal the paragraph.
14 Application
The amendments to sections 77G, 77J and 80B of the Excise Act 1901
by this Act apply only to blending of petroleum products occurring on or after
the commencement of this Act.
15 At the end of section
120
Add:
(4) A person is guilty of an offence if the person intentionally or
recklessly enters designated fuel for home consumption as clean fuel.
Penalty: 10 times the amount of excise duty that would have been applicable
to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a)
of the Schedule to the Excise Tariff or 500 penalty units, whichever is the
greater.
(5) A person is guilty of an offence if the person intentionally or
recklessly enters clean fuel for home consumption as designated fuel.
Penalty: 10 times the amount of excise duty that would have been applicable
to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a)
of the Schedule to the Excise Tariff or 500 penalty units, whichever is the
greater.
(6) A person is guilty of an offence if the person enters designated fuel
for home consumption as clean fuel.
Penalty: 2 times the amount of excise duty that would have been applicable
to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a)
of the Schedule to the Excise Tariff or 100 penalty units, whichever is the
greater.
Note: An offence against subsection (6) is a strict
liability offence.
(7) A person is guilty of an offence if the person enters clean fuel for
home consumption as designated fuel.
Penalty: 2 times the amount of excise duty that would have been applicable
to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a)
of the Schedule to the Excise Tariff or 100 penalty units, whichever is the
greater.
Note: An offence against subsection (7) is a strict
liability offence.
(8) For the purposes of subsections (4) to (7), fuel is entered for
home consumption when:
(a) the entry of the fuel (other than fuel to which paragraph (b) applies)
for home consumption under section 58 of this Act is lodged under this Act;
or
(b) the fuel is delivered for home consumption in accordance with a
permission given under section 61C of this Act.
16 Paragraph 165A(1)(a)
Omit “exempt onshore fields”, substitute “onshore
fields”.
17 Paragraphs 165A(1)(d) and (2)(a), (c) and
(d)
Omit “exempt onshore field”, substitute “onshore
field”.
Note: The heading to section 165A is altered by omitting
“exempt onshore fields” and substitute “onshore
fields”.