2004-2005-2006 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 (Justice and Customs) A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes [Page Break] 1 Short title ........................................................................................... 1 2 Commencement ................................................................................. 1 3 Schedule(s) ........................................................................................ 2 Schedule 1--Amendments commencing on 1 November 2005 3 Customs Tariff Act 1995 3 Schedule 2--Amendments commencing on 1 July 2006 6 Customs Tariff Act 1995 6 i Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] 1 1995, and for related purposes 2 The Parliament of Australia enacts: 3 1 Short title 4 This Act may be cited as the Customs Tariff Amendment (Fuel Tax 5 Reform and Other Measures) Act 2006. 6 2 Commencement 7 (1) Each provision of this Act specified in column 1 of the table 8 commences, or is taken to have commenced, in accordance with 9 column 2 of the table. Any other statement in column 2 has effect 10 according to its terms. 11 12 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 1 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 2. Schedule 1 1 November 2005. 1 November 2005 3. Schedule 2 1 July 2006. 1 July 2006 Note: This table relates only to the provisions of this Act as originally 1 passed by the Parliament and assented to. It will not be expanded to 2 deal with provisions inserted in this Act after assent. 3 (2) Column 3 of the table contains additional information that is not 4 part of this Act. Information in this column may be added to or 5 edited in any published version of this Act. 6 3 Schedule(s) 7 Each Act that is specified in a Schedule to this Act is amended or 8 repealed as set out in the applicable items in the Schedule 9 concerned, and any other item in a Schedule to this Act has effect 10 according to its terms. 11 2 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] 1 Schedule 1--Amendments commencing on 2 1 November 2005 3 4 Customs Tariff Act 1995 5 1 Schedule 3 (subheading 2710.11.61, the rates of duty in 6 column 3) 7 Repeal the rates of duty, substitute: 8 $0.02854/L NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2 Schedule 3 (subheading 2710.19.40, the rates of duty in 9 column 3) 10 Repeal the rates of duty, substitute: 11 $0.02854/L NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 3 Schedule 3 (subheading 2710.91.40, the rates of duty in 12 column 3) 13 Repeal the rates of duty, substitute: 14 $0.02854/L NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 4 Schedule 3 (subheading 2710.91.61, the rates of duty in 15 column 3) 16 Repeal the rates of duty, substitute: 17 $0.02854/L NZ/PG/FI/ DC/LDC/ Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 3 [Page Break] SG: $0.02854/L 5 Schedule 3 (subheading 2710.99.40, the rates of duty in 1 column 3) 2 Repeal the rates of duty, substitute: 3 $0.02854/L NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 6 Schedule 3 (subheading 2710.99.61, the rates of duty in 4 column 3) 5 Repeal the rates of duty, substitute: 6 $0.02854/L NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 7 Schedule 5 (cell at table item 64, column 3) 7 Repeal the cell, substitute: 8 $0.02854/L 8 Schedule 5 (cell at table item 76, column 3) 9 Repeal the cell, substitute: 10 $0.02854/L 9 Schedule 5 (cell at table item 89, column 3) 11 Repeal the cell, substitute: 12 $0.02854/L 10 Schedule 5 (cell at table item 91, column 3) 13 Repeal the cell, substitute: 14 $0.02854/L 11 Schedule 5 (cell at table item 105, column 3) 15 Repeal the cell, substitute: 16 4 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] $0.02854/L 12 Schedule 5 (cell at table item 107, column 3) 1 Repeal the cell, substitute: 2 $0.02854/L 13 Schedule 6 (cell at table item 68, column 3) 3 Repeal the cell, substitute: 4 $0.02854/L 14 Schedule 6 (cell at table item 85, column 3) 5 Repeal the cell, substitute: 6 $0.02854/L 15 Schedule 6 (cell at table item 103, column 3) 7 Repeal the cell, substitute: 8 $0.02854/L 16 Schedule 6 (cell at table item 105, column 3) 9 Repeal the cell, substitute: 10 $0.02854/L 17 Schedule 6 (cell at table item 124, column 3) 11 Repeal the cell, substitute: 12 $0.02854/L 18 Schedule 6 (cell at table item 126, column 3) 13 Repeal the cell, substitute: 14 $0.02854/L 19 Application 15 The amendments made by this Schedule apply in relation to: 16 (a) goods imported into Australia on or after 1 November 2005; 17 and 18 (b) goods imported into Australia before 1 November 2005, 19 where the time for working out the rate of import duty on the 20 goods had not occurred before 1 November 2005. 21 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 5 [Page Break] 1 Schedule 2--Amendments commencing on 2 1 July 2006 3 4 Customs Tariff Act 1995 5 1 Subsection 3(1) 6 Insert: 7 excise item means an item or subitem of the Schedule to the Excise 8 Tariff Act 1921. 9 2 Subsection 3(1) (definition of excise tariff item) 10 Repeal the definition. 11 3 Subsection 3(1) (definition of marker) 12 Repeal the definition. 13 4 Subsection 19(1) (table) 14 Repeal the table, substitute: 15 16 Table of related Customs subheadings and excise items Column 1 Column 2 Customs subheading Excise item 2203.00.31 2 2203.00.39 3.2 2203.00.61 1.1 2203.00.62 1.5 2203.00.69 1.10 2203.00.71 1.2 2203.00.72 1.6 2203.00.79 1.11 2204.10.23 2 2204.10.29 3.2 2204.10.83 2 6 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] Table of related Customs subheadings and excise items Column 1 Column 2 Customs subheading Excise item 2204.10.89 3.2 2204.21.30 2 2204.21.90 3.2 2204.29.30 2 2204.29.90 3.2 2205.10.30 2 2205.10.90 3.2 2205.90.30 2 2205.90.90 3.2 2206.00.52 2 2206.00.59 3.2 2206.00.62 2 2206.00.69 3.2 2206.00.74 1.1 2206.00.75 1.5 2206.00.78 1.10 2206.00.82 1.2 2206.00.83 1.6 2206.00.89 1.11 2206.00.92 2 2206.00.99 3.2 2207.10.00 3.10 2208.20.10 3.1 2208.20.90 3.2 2208.30.00 3.2 2208.40.00 3.2 2208.50.00 3.2 2208.60.00 3.2 2208.70.00 3.2 2208.90.20 2 2208.90.90 3.2 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 7 [Page Break] Table of related Customs subheadings and excise items Column 1 Column 2 Customs subheading Excise item 2401.10.00 5.5 2401.20.00 5.5 2401.30.00 5.5 2402.10.20 5.1 2402.10.80 5.5 2402.20.20 5.1 2402.20.80 5.5 2403.10.30 5.1 2403.10.70 5.5 2403.91.00 5.5 2403.99.80 5.5 5 Schedule 3 (Chapter 15, Additional Note 1) 1 Repeal the Additional Note, substitute: 2 1.- This Chapter does not cover biodiesel (which is covered in 3 Chapter 38). 4 6 Schedule 3 (subheadings 1516.10 to 1516.20.90) 5 Repeal the subheadings, substitute: 6 1516.10.0 -Animal fats and oils and their fractions Free 0 1516.20.0 -Vegetable fats and oils and their fractions Free 0 7 Schedule 3 (Chapter 22, paragraph (d) of Additional Note 7) 7 Repeal the paragraph, substitute: 8 (d) has not had added to it, at any time, any liquor or substance 9 (other than honey) that gives colour or flavour, except as 10 follows: 11 (i) herbs or spices added during or after the production; 12 (ii) caramel added after the fermentation process is 13 complete; 14 8 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] (iii) fruit, or product derived entirely from fruit, used as set 1 out in Additional Note 7A. 2 8 Schedule 3 (Chapter 22, after Additional Note 7) 3 Insert: 4 7A.- For the purposes of subparagraph (d)(iii) of Additional Note 7, 5 fruit, or product derived entirely from fruit, may be used in the 6 production of mead only if: 7 (a) the fruit or product has not been fermented; and 8 (b) the fruit or product is added before the fermentation process 9 is complete; and 10 (c) after the addition of the fruit or product, and before 11 fermentation, the beverage will contain not less than 14% by 12 volume of honey; and 13 (d) after the addition of the fruit or product, and before 14 fermentation, the fruit or product will constitute not more 15 than 30% by volume of the beverage; and 16 (e) after the addition of the fruit or product and after 17 fermentation, the beverage will have an ethyl alcohol content 18 by volume of not less than 8%, and not greater than 22%. 19 7B.- For the purposes of Additional Note 7A, if: 20 (a) a product derived from fruit is added; and 21 (b) the product contains concentrated fruit juice or concentrated 22 fruit pulp; 23 the proportion of fruit or product in the beverage is to be worked 24 out by assuming that the concentrated fruit juice or concentrated 25 fruit pulp has been diluted according to the recommendations of its 26 manufacturer. 27 9 Schedule 3 (Chapter 22, at the end of the Additional Notes) 28 Add: 29 9.- For the purposes of 2203.00.6 and 2203.00.7, "beer" is a brewed 30 beverage that: 31 (a) is the product of the yeast fermentation of an aqueous extract 32 of malted cereals, whether or not containing other sources of 33 carbohydrates; and 34 (b) contains hops, or extracts thereof, or other bitters; and 35 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 9 [Page Break] (c) has not had added to it, at any time, any alcohol from any 1 other source. 2 10.- For the purposes of 2206.00.7 and 2206.00.8, "beer" is a brewed 3 beverage that: 4 (a) is the product of the yeast fermentation of an aqueous extract 5 of unmalted cereals, whether or not containing other sources 6 of carbohydrates; and 7 (b) contains hops, or extracts thereof, or other bitters; and 8 (c) has not had added to it, at any time, any alcohol from any 9 other source. 10 10 Schedule 3 (subheading 2203.00.3, paragraph (b) of the 11 description of goods in column 2) 12 After "hops", insert ", or extracts thereof, or other bitters". 13 11 Schedule 3 (subheading 2206.00.7, the description of 14 goods in column 2) 15 Omit "containing hops,". 16 12 Schedule 3 (subheading 2206.00.8, the description of 17 goods in column 2) 18 Omit "containing hops,". 19 13 Schedule 3 (subheading 2401.10.00, the rate of duty in 20 column 3) 21 Repeal the rate of duty, substitute: 22 $290.74/kg NZ/PG/FI/ DC/LDC/ SG:$290.74/kg 14 Schedule 3 (subheading 2403.99.20) 23 Repeal the subheading. 24 15 Schedule 3 (Chapter 27, Subheading Note 3) 25 Omit "2707.20, 2707.30", substitute "2707.20.00, 2707.30.00". 26 16 Schedule 3 (Chapter 27, Additional Note 1) 27 10 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] Omit "2710.19.50, 2710.91.50 and 2710.99.50", substitute "2710.19.53, 1 2710.91.53 and 2710.99.53". 2 17 Schedule 3 (Chapter 27, Additional Note 2) 3 Repeal the Additional Note. 4 18 Schedule 3 (Chapter 27, Additional Note 3) 5 Repeal the Additional Note, substitute: 6 3.- For the purposes of this Chapter, "biodiesel" means fuel 7 manufactured by chemically altering vegetable oils or animal fats 8 (including recycled oils from these sources) through a process of 9 transesterification to form mono-alkyl esters. 10 19 Schedule 3 (subheadings 2707.20 to 2707.30.89) 11 Repeal the subheadings, substitute: 12 2707.20.0 -Toluol (toluene) $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2707.30.0 -Xylol (xylenes) $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 20 Schedule 3 (subheadings 2707.50 to 2707.50.89) 13 Repeal the subheadings, substitute: 14 2707.50.0 -Other aromatic hydrocarbon mixtures of which 65% or $0.38143/L 0 more by volume (including losses) distils at 250 °C by NZ/PG/FI/ the ASTM D86 method DC/LDC/ SG: $0.38143/L 21 Schedule 3 (subheadings 2709.00.8 to 2709.00.88) 15 Repeal the subheadings, substitute: 16 2709.00.9 ---Other $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 11 [Page Break] $0.38143/L 22 Schedule 3 (subheadings 2710.1 to 2710.11.82) 1 Repeal the subheadings, substitute: 2 2710.1 -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils: 2710.11 --Light oils and preparations: 2710.11.6 ---Gasoline: 2710.11.6 ----For use as fuel in aircraft $0.02854/L 1 NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2710.11.6 ----Other $0.38143/L 9 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.11.7 ---Other refined or partly refined petroleum products; $0.38143/L 0 mineral turpentine NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.11.8 ---Blends of biodiesel and other substances $0.38143/L 0 of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 12 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 23 Schedule 3 (subheadings 2710.19 to 2710.19.82) 1 Repeal the subheadings, substitute: 2 2710.19 --Other: 2710.19.1 ---Crudes, topped or enriched: 2710.19.1 ----For use as a petroleum refinery feedstock at a factory Free 4 specified in a licence granted under Part IV of the Excise Act 1901 2710.19.1 ----Other $0.38143/L 6 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.19.2 ---Diesel, other than blends of 2710.19.80 $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.19.4 ---Kerosene for use as fuel in aircraft $0.02854/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2710.19.5 ---Goods, as follows: (a) heating oil; (b) kerosene, other than goods of 2710.19.40; (c) fuel oil having the characteristics as defined in Additional Note 1 to this Chapter: 2710.19.5 ----Heating oil $0.38143/L 1 NZ/PG/FI/ DC/LDC/ Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 13 [Page Break] SG: $0.38143/L 2710.19.5 ----Kerosene, other than goods of 2710.19.40 $0.38143/L 2 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.19.5 ----Fuel oil having the characteristics as defined in $0.38143/L 3 Additional Note 1 to this Chapter NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.19.7 ---Other refined or partly refined petroleum products $0.38143/L 0 other than lubricants (including lubricant base oils), NZ/PG/FI/ hydraulic oils, transformer oils and bitumen; mineral DC/LDC/ turpentine SG: $0.38143/L 2710.19.8 ---Blends of biodiesel and other substances $0.38143/L 0 of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 14 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] 24 Schedule 3 (subheadings 2710.9 to 2710.91.82) 1 Repeal the subheadings, substitute: 2 2710.9 -Waste oils: 2710.91 --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs): 2710.91.1 ---Crudes, topped or enriched: 2710.91.1 ----For use as a petroleum refinery feedstock at a factory Free 4 specified in a licence granted under Part IV of the Excise Act 1901 2710.91.1 ----Other $0.38143/L 6 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.91.2 ---Diesel, other than blends of 2710.91.80 $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.91.4 ---Kerosene for use as fuel in aircraft $0.02854/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2710.91.5 ---Goods, as follows: (a) heating oil; (b) kerosene, other than goods of 2710.91.40; (c) fuel oil having the characteristics as defined in Additional Note 1 to this Chapter: 2710.91.5 ----Heating oil $0.38143/L 1 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.91.5 ----Kerosene, other than goods of 2710.91.40 $0.38143/L 2 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 15 [Page Break] 2710.91.5 ----Fuel oil having the characteristics as defined in $0.38143/L 3 Additional Note 1 to this Chapter NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.91.6 ---Gasoline: 2710.91.6 ----For use as fuel in aircraft $0.02854/L 1 NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2710.91.6 ----Other $0.38143/L 9 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.91.7 ---Other refined or partly refined petroleum products $0.38143/L 0 other than lubricants (including lubricant base oils), NZ/PG/FI/ hydraulic oils, transformer oils and bitumen; mineral DC/LDC/ turpentine SG: $0.38143/L 2710.91.8 ---Blends of biodiesel and other substances $0.38143/L 0 of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L 16 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] of other substances in the blend 25 Schedule 3 (subheadings 2710.99 to 2710.99.82) 1 Repeal the subheadings, substitute: 2 2710.99 --Other: 2710.99.1 ---Crudes, topped or enriched: 2710.99.1 ----For use as a petroleum refinery feedstock at a factory Free 4 specified in a licence granted under Part IV of the Excise Act 1901 2710.99.1 ----Other $0.38143/L 6 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.99.2 ---Diesel, other than blends of 2710.99.80 $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.99.4 ---Kerosene for use as fuel in aircraft $0.02854/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2710.99.5 ---Goods, as follows: (a) heating oil; (b) kerosene, other than goods of 2710.99.40; (c) fuel oil having the characteristics as defined in Additional Note 1 to this Chapter: 2710.99.5 ----Heating oil $0.38143/L 1 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.99.5 ----Kerosene, other than goods of 2710.99.40 $0.38143/L 2 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 17 [Page Break] 2710.99.5 ----Fuel oil having the characteristics as defined in $0.38143/L 3 Additional Note 1 to this Chapter NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.99.6 ---Gasoline: 2710.99.6 ----For use as fuel in aircraft $0.02854/L 1 NZ/PG/FI/ DC/LDC/ SG: $0.02854/L 2710.99.6 ----Other $0.38143/L 9 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2710.99.7 ---Other refined or partly refined petroleum products $0.38143/L 0 other than lubricants (including lubricant base oils), NZ/PG/FI/ hydraulic oils, transformer oils and bitumen; mineral DC/LDC/ turpentine SG: $0.38143/L 2710.99.8 ---Blends of biodiesel and other substances $0.38143/L 0 of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L 18 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] of other substances in the blend 26 Schedule 3 (subheadings 2902.20 to 2902.44.90) 1 Repeal the subheadings, substitute: 2 2902.20.0 -Benzene $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2902.30.0 -Toluene $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2902.4 -Xylenes: 2902.41.0 --o-Xylene $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2902.42.0 --m-Xylene $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2902.43.0 --p-Xylene $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 2902.44.0 --Mixed xylene isomers $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 27 Schedule 3 (Chapter 38, Additional Note 1) 3 Repeal the Additional Note, substitute: 4 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 19 [Page Break] 1.- For the purposes of this Chapter, "biodiesel" means fuel 1 manufactured by chemically altering vegetable oils or animal fats 2 (including recycled oils from these sources) through a process of 3 transesterification to form mono-alkyl esters. 4 28 Schedule 3 (subheadings 3817.00.1 to 3817.00.19) 5 Repeal the subheadings, substitute: 6 3817.00.1 ---Mixed alkylbenzenes 5%, and 0 $0.38143/L NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 29 Schedule 3 (subheadings 3824.90.2 to 3824.90.22) 7 Repeal the subheadings, substitute: 8 3824.90.2 ---Biodiesel, other than blends of 3824.90.30 $0.38143/L 0 NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 3824.90.3 ---Blends of biodiesel and other substances, not being $0.38143/L 0 blends classified to 2710 of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus 20 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] $0.38143/L of other substances in the blend 30 Schedule 4 (item 44) 1 Repeal the item. 2 31 Schedule 4 (item 50(1), column 2) 3 After "under", insert "subheading 3817.00.10 of Schedule 3 or". 4 32 Schedule 4 (after item 50(1)) 5 Insert: 6 (1A) Goods classified under subheading 3817.00.10 of $0.38143/L Schedule 3 NZ/PG/FI/ DC/LDC/ SG/US/TH: $0.38143/L 33 Schedule 4 (item 67) 7 Repeal the item. 8 34 Schedule 5 (table items 1A and 1B) 9 Repeal the items. 10 35 Schedule 5 (after table item 43) 11 Insert: 12 43A 2401.10.00 $290.74/kg 36 Schedule 5 (table item 53) 13 Repeal the item. 14 37 Schedule 5 (table items 56 to 120) 15 Repeal the items, substitute: 16 56 2707.20.00 $0.38143/L 57 2707.30.00 $0.38143/L 58 2707.50.00 $0.38143/L 59 2709.00.90 $0.38143/L 60 2710.11.61 $0.02854/L Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 21 [Page Break] 61 2710.11.69 $0.38143/L 62 2710.11.70 $0.38143/L 63 2710.11.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 64 2710.19.16 $0.38143/L 65 2710.19.20 $0.38143/L 66 2710.19.40 $0.02854/L 67 2710.19.51 $0.38143/L 68 2710.19.52 $0.38143/L 69 2710.19.53 $0.38143/L 70 2710.19.70 $0.38143/L 71 2710.19.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 72 2710.19.91 $0.05449/L 73 2710.19.92 $0.05449/kg 74 2710.91.16 $0.38143/L 75 2710.91.20 $0.38143/L 76 2710.91.40 $0.02854/L 77 2710.91.51 $0.38143/L 78 2710.91.52 $0.38143/L 79 2710.91.53 $0.38143/L 22 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] 80 2710.91.61 $0.02854/L 81 2710.91.69 $0.38143/L 82 2710.91.70 $0.38143/L 83 2710.91.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 84 2710.91.91 $0.05449/L 85 2710.91.92 $0.05449/kg 86 2710.99.16 $0.38143/L 87 2710.99.20 $0.38143/L 88 2710.99.40 $0.02854/L 89 2710.99.51 $0.38143/L 90 2710.99.52 $0.38143/L 91 2710.99.53 $0.38143/L 92 2710.99.61 $0.02854/L 93 2710.99.69 $0.38143/L 94 2710.99.70 $0.38143/L 95 2710.99.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 96 2710.99.91 $0.05449/L 97 2710.99.92 $0.05449/kg 98 2902.20.00 $0.38143/L Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 23 [Page Break] 99 2902.30.00 $0.38143/L 100 2902.41.00 $0.38143/L 101 2902.42.00 $0.38143/L 102 2902.43.00 $0.38143/L 103 2902.44.00 $0.38143/L 38 Schedule 5 (cell at table item 132, column 2) 1 Repeal the cell, substitute: 2 3817.00.10 39 Schedule 5 (table items 133A and 133B) 3 Repeal the items, substitute: 4 133A 3824.90.20 $0.38143/L 133B 3824.90.30 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 40 Schedule 6 (table items 1 and 2) 5 Repeal the items. 6 41 Schedule 6 (after table item 46) 7 Insert: 8 46A 2401.10.00 $290.74/kg 42 Schedule 6 (table item 56) 9 Repeal the item. 10 43 Schedule 6 (table items 59 to 141) 11 Repeal the items, substitute: 12 59 2707.20.00 $0.38143/L 60 2707.30.00 $0.38143/L 24 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] 61 2707.50.00 $0.38143/L 62 2709.00.90 $0.38143/L 63 2710.11.61 $0.02854/L 64 2710.11.69 $0.38143/L 65 2710.11.70 $0.38143/L 66 2710.11.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 67 2710.19.16 $0.38143/L 68 2710.19.20 $0.38143/L 69 2710.19.40 $0.02854/L 70 2710.19.51 $0.38143/L 71 2710.19.52 $0.38143/L 72 2710.19.53 $0.38143/L 73 2710.19.70 $0.38143/L 74 2710.19.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 75 2710.19.91 $0.05449/L 76 2710.19.92 $0.05449/kg 77 2710.91.16 $0.38143/L 78 2710.91.20 $0.38143/L 79 2710.91.40 $0.02854/L Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 25 [Page Break] 80 2710.91.51 $0.38143/L 81 2710.91.52 $0.38143/L 82 2710.91.53 $0.38143/L 83 2710.91.61 $0.02854/L 84 2710.91.69 $0.38143/L 85 2710.91.70 $0.38143/L 86 2710.91.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 87 2710.91.91 $0.05449/L 88 2710.91.92 $0.05449/kg 89 2710.99.16 $0.38143/L 90 2710.99.20 $0.38143/L 91 2710.99.40 $0.02854/L 92 2710.99.51 $0.38143/L 93 2710.99.52 $0.38143/L 94 2710.99.53 $0.38143/L 95 2710.99.61 $0.02854/L 96 2710.99.69 $0.38143/L 97 2710.99.70 $0.38143/L 98 2710.99.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 26 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 [Page Break] 99 2710.99.91 $0.05449/L 100 2710.99.92 $0.05449/kg 101 2902.20.00 $0.38143/L 102 2902.30.00 $0.38143/L 103 2902.41.00 $0.38143/L 104 2902.42.00 $0.38143/L 105 2902.43.00 $0.38143/L 106 2902.44.00 $0.38143/L 44 Schedule 6 (cell at table item 169, column 2) 1 Repeal the cell, substitute: 2 3817.00.10 45 Schedule 6 (table items 171 and 172) 3 Repeal the items, substitute: 4 171 3824.90.20 $0.38143/L 172 3824.90.30 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 46 Application 5 The amendments made by items 5 to 45 apply in relation to: 6 (a) goods imported into Australia on or after 1 July 2006; and 7 (b) goods imported into Australia before 1 July 2006, where the 8 time for working out the rate of import duty on the goods had 9 not occurred before 1 July 2006. 10 Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 No. , 2006 27