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This is a Bill, not an Act. For current law, see the Acts databases.

EXCISE TARIFF AMENDMENT BILL (NO. 1) 2001

1998-1999-2000-2001

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES




Presented and read a first time









Excise Tariff Amendment Bill (No. 1) 2001

No. , 2001

(Treasury)



A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes



ISBN: 0642 466653

Contents

Part 1—Amendment having effect on and from 13 May 2000 3

Part 2—Amendments having effect on and from 1 July 2000 4

Part 3—Amendments having effect on and from 1 January 2001 9

Part 4—Amendment having effect on and from 31 January 2001 11

Part 5—Amendments having effect on and from 2 March 2001 12

A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Excise Tariff Amendment Act (No. 1) 2001.

2 Commencement

(1) Subject to subsections (2), (3), (4), (5) and (6), this Act commences on the day on which it receives the Royal Assent.

(2) The amendment of the Excise Tariff Act 1921 made by item 1 of Schedule 1 to this Act is taken to have commenced on 13 May 2000.

(3) The amendments of the Excise Tariff Act 1921 made by items 2 to 7 of Schedule 1 to this Act are taken to have commenced on 1 July 2000.

(4) The amendments of the Excise Tariff Act 1921 made by items 8 to 11 of Schedule 1 to this Act are taken to have commenced on 1 January 2001.

(5) The amendment of the Excise Tariff Act 1921 made by item 12 of Schedule 1 to this Act is taken to have commenced on 31 January 2001.

(6) The amendments of the Excise Tariff Act 1921 made by items 13 to 17 of Schedule 1 to this Act are taken to have commenced on 2 March 2001.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Excise Tariff Act 1921

Part 1—Amendment having effect on and from 13 May 2000

1 Subitem 11(A) of the Schedule

Repeal the subitem, substitute:


(A)

Kerosene for use as fuel in aircraft

$0.02795 per litre


Part 2—Amendments having effect on and from 1 July 2000

2 The Schedule (definitions at the start of the Schedule, definition of Beer)

Repeal the definition, substitute:

Beer means a brewed beverage which:

(a) is the product of the yeast fermentation of an aqueous extract of malted or unmalted cereals, whether or not containing other sources of carbohydrates; and

(b) contains hops, or extracts thereof, or other bitters; and

(c) has not had added to it, at any time, any alcohol from any other source; and

(d) contains more than 1.15% by volume of alcohol.

3 The Schedule (definitions at the start of the Schedule)

Insert:

Other Excisable Beverage means any beverage containing more than 1.15% alcohol by volume but does not include:

(a) beer; or

(b) brandy; or

(c) fruit brandy; or

(d) whisky; or

(e) rum; or

(f) liqueurs; or

(g) wine as defined in Subdivision 31-A of the A New Tax System (Wine Equalisation Tax) Act 1999.

4 The Schedule (definitions at the start of the Schedule, after the definition of Whisky)

Insert:

Tariff items 1 and 2 of this Schedule do not include any liquor that has been produced for non-commercial purposes, using non-commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.

5 Items 1 and 2 of the Schedule

Repeal the items, substitute:


1

BEER; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME NOT EXCEEDING 10%
(A)

As prescribed by By-law

Free
(BB)

Beer produced for non-commercial purposes using commercial facilities or equipment

7% of the rate applying to goods classified to sub-item (C)
(C)

Other Beer

(1) not exceeding 3% by volume of alcohol

$41.67 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(2) exceeding 3% but not exceeding 3.5% by volume of alcohol

$35.38 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(3) exceeding 3.5% by volume of alcohol

$30.46 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
(D)

Other Excisable Beverages of an alcoholic strength by volume not exceeding 10%

$30.46 per litre of alcohol



2

SPIRITS; OTHER EXCISABLE BEVERAGES OF AN ALCOHOLIC STRENGTH BY VOLUME EXCEEDING 10%
(A)

Brandy

$48.17 per litre of alcohol
(C)

Fruit brandy

$51.58 per litre of alcohol
(D)

Whisky

$51.58 per litre of alcohol
(F)

Rum

$51.58 per litre of alcohol
(G)

Liqueurs

$51.58 per litre of alcohol
(H)

Other Excisable Beverages of an alcoholic strength by volume exceeding 10%

$51.58 per litre of alcohol
(J)

Spirit for fortifying Australian wine or for fortifying Australian grape must, subject to regulations

Free
(M)

Spirit for industrial or scientific purposes, n.e.i., subject to regulations

Free
(N)

Methylated spirits, subject to regulations

Free
(O)

Spirits, n.e.i.

$51.58 per litre of alcohol
(P)

Spirit for scientific or educational purposes, subject to regulations—

(1) For use in universities

Free

(2) For use in approved technical colleges or other educational institutions prescribed by By-law

Free
(Q)

Spirit for use in public hospitals, or for use in the manufacture of medicinal preparations for use in public hospitals and universities, subject to regulations

Free
(R)

Denatured ethanol for use as a fuel in internal combustion engines, as prescribed by By-law

Free

6 The rate of duty appearing in each of the paragraphs, subparagraphs and sub-subparagraphs of the Schedule that is included in the list below

Repeal the rate, substitute “$0.37481 per litre”.

LIST

11(B)(1)(a)

11(B)(2)(a)

11(B)(2)(d)

11(C)(1)(a)

11(C)(2)(a)

11(E)(1)

11(E)(4)

11(F)(1)

11(F)(4)

11(G)(2)

11(G)(5)

11(H)(1)(c)

11(H)(1)(d)

11(H)(2)(c)

11(H)(2)(f)

11(I)(1)(b)(ii)

11(I)(2)(a)

11(I)(3)(a)

11(I)(3)(d)

11(J)(1)(b)

11(J)(2)(b)

7 The rate of duty in each of the subparagraphs of the Schedule that are included in the list below

Repeal the rate, substitute “$0.39725 per litre”.

LIST

11(H)(1)(b)

11(H)(2)(b)

11(H)(2)(e)

11(J)(1)(a)

11(J)(2)(a)


Part 3—Amendments having effect on and from 1 January 2001

8 Subsection 6G(1) (paragraph (b) of the definition of blending rate)

Repeal the paragraph, substitute:

(b) if no goods included in subparagraph (a)(i) or (ii) are included in the excisable blended petroleum product and it is not an excisable blended petroleum product to which paragraph (c) applies—the maximum diesel rate; or

(c) if the excisable blended petroleum product comprises only goods classified to item 15 of the Schedule or imported goods that would be so classified if produced in Australia—the rate applicable to goods classified to that item.

9 Subsection 6G(1)

Insert:

excise equivalent rate, in relation to imported goods that are a constituent element of an excisable blended petroleum product and that would be classified to item 11 or 15 of the Schedule if produced in Australia, means so much of the rate of Customs duty applicable to those goods on their importation into Australia as is equivalent to the rate of excise duty that would be payable on those goods if produced in Australia.

10 Subsection 6G(1) (definition of previously paid duties)

Repeal the definition, substitute:

previously paid duties means the sum of:

(a) the excise duties (if any) that have already been paid on goods that are constituent elements of the excisable blended petroleum product and that are classified to item 2, 11, 12 or 15 of the Schedule; and

(b) to the extent that Customs duties have been paid on imported goods that are constituent elements of the excisable blended petroleum product and that would have been classified to item 11 or 15 of the Schedule if produced in Australia—so much of the Customs duties paid on those imported goods as represents the application of the excise equivalent rate in relation to those imported goods;

worked out in accordance with subsection (4).

11 Subsection 6G(4)

Repeal the subsection, substitute:

(4) If goods that are constituent elements of an excisable blended petroleum product include another blended petroleum product, then, for the purpose of working out the previously paid duties in relation to those goods:

(a) the excise duties paid under item 12 of the Schedule on that other blended petroleum product; and

(b) if, in relation to any constituent elements additional to the blended petroleum product referred to in paragraph (a), excise duties have been paid under item 2, 11 or 15 of the Schedule—those excise duties; and

(c) if, in relation to any imported goods that are constituent elements additional to the blended petroleum product referred to in paragraph (a), Customs duties have been paid but the goods would have been classified to item 11 or 15 of the Schedule if produced in Australia—so much of those Customs duties as represents the application of the excise equivalent rate in relation to those imported goods;

are to be taken into account.

Part 4—Amendment having effect on and from 31 January 2001

12 The rate of duty in each of the subitems of the Schedule that are included in the list below

Omit “$0.05”, substitute “$0.05000”.

LIST

15(A)

15(B)

15(C)

15(D)


Part 5—Amendments having effect on and from 2 March 2001

13 The rate of duty in each of the paragraphs, subparagraphs and sub-subparagraphs of the Schedule that are included in the list below

Omit the rate, substitute “$0.38143 per litre”.

LIST

11(B)(1)(a)

11(B)(2)(a)

11(B)(2)(d)

11(C)(1)(a)

11(C)(2)(a)

11(E)(1)

11(E)(4)

11(F)(1)

11(F)(4)

11(G)(2)

11(G)(5)

11(H)(1)(c)

11(H)(1)(d)

11(H)(2)(c)

11(H)(2)(f)

11(I)(1)(b)(ii)

11(I)(2)(a)

11(I)(3)(a)

11(I)(3)(d)

11((J)(1)(b)

11(J)(2)(b)

14 The rate of duty in each of the subparagraphs of the Schedule that are included in the list below

Omit the rate, substitute “$0.40516 per litre”.

LIST

11(H)(1)(b)

11(H)(2)(b)

11(H)(2)(e)

11(J)(1)(a)

11(J)(2)(a)

15 The rate of duty in each of the subitems, paragraphs and subparagraphs of the Schedule that are included in the list below

Omit the rate, substitute “$0.07557 per litre”.

LIST

11(B)(1)(b)

11(B)(2)(b)

11(D)

11(E)(2)

11(F)(2)

11(G)(3)

11(I)(2)(b)

11(I)(3)(b)

16 The rate of duty in subitem 11(A) of the Schedule

Omit the rate, substitute “$0.02845 per litre”.

17 The rate of duty in each of the subparagraphs of the Schedule that are included in the list below

Omit the rate, substitute “$0.02808 per litre”.

LIST

11(H)(1)(a)

11(H)(2)(a)


 

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