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This is a Bill, not an Act. For current law, see the Acts databases.
2002-2003-2004
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Excise
Tariff Amendment (Fuels) Bill 2004
No.
, 2004
(Treasury)
A
Bill for an Act to amend the Excise Tariff Act 1921, and for related
purposes
Contents
Part 1—Amendments providing different excise duty rates for
diesel and other fuels by reference to their sulphur
content 4
Part 2—Amendments increasing the excise duty rate on diesel and
other fuels that have a high sulphur
content 9
Part 3—Amendments increasing the excise duty rate on aviation
fuels 11
Part 4—Amendments providing for an excise duty rate on
biodiesel 12
Part 5—Other
amendments 15
Part 1—Amendments relating to the amendments made by Part 1
of Schedule 1 to this
Act 16
Part 2—Amendments relating to the amendments made by Part 4
of Schedule 1 to this
Act 17
A Bill for an Act to amend the Excise Tariff Act
1921, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Excise Tariff Amendment (Fuels) Act
2004.
(1) Each provision of this Act specified in column 1 of the table
commences, or is taken to have commenced, in accordance with column 2 of the
table. Any other statement in column 2 has effect according to its
terms.
|
Commencement information |
||
|---|---|---|
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
1. Sections 1 to 3 and anything in this Act not elsewhere covered by
this table |
The day on which this Act receives the Royal Assent. |
|
|
2. Part 1 of Schedule 1 |
1 July 2003. |
1 July 2003 |
|
3. Part 2 of Schedule 1 |
1 January 2004. |
1 January 2004 |
|
4. Part 3 of Schedule 1 |
1 July 2003. |
1 July 2003 |
|
5. Part 4 of Schedule 1 |
18 September 2003. |
18 September 2003 |
|
6. Part 5 of Schedule 1 |
The day on which this Act receives the Royal Assent. However, if the Excise Tariff Amendment Act (No. 1) 2004
commences or has commenced, the provision(s) do not commence, and are taken
never to have commenced, at all. |
|
|
7. Part 1 of Schedule 2 |
The provision(s) do not commence at all unless the Excise Tariff
Amendment Act (No. 1) 2004 commences, in which case the provision(s)
are taken to have commenced immediately after the commencement of the
provision(s) covered by table item 2. |
|
|
8. Part 2 of Schedule 2 |
The provision(s) do not commence at all unless the Excise Tariff
Amendment Act (No. 1) 2004 commences, in which case the provision(s)
are taken to have commenced immediately after the commencement of the
provision(s) covered by table item 5. |
|
Note: This table relates only to the provisions of this Act
as originally passed by the Parliament and assented to. It will not be expanded
to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part
of this Act. Information in this column may be added to or edited in any
published version of this Act.
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.
Part 1—Amendments
providing different excise duty rates for diesel and other fuels by reference to
their sulphur content
1 Subsection 6G(1)
Omit “subsection (2) or (3)”, substitute
“subsection (2), (2B) or (3)”.
2 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:
(i) unless subparagraph (ii) applies—the rate of excise duty
applicable to diesel (other than recycled product) classified to item 11 of
the Schedule having a sulphur content that exceeds 50 parts per million;
or
(ii) if the Collector is satisfied that the sulphur content of the
excisable blended petroleum product does not exceed 50 parts per
million—the rate of excise duty applicable to diesel (other than recycled
product) classified to item 11 of the Schedule having a sulphur content
that does not exceed 50 parts per million; or
3 Subsection 6G(1A)
Repeal the subsection.
4 After subsection 6G(2)
Insert:
(2A) Subsection (2) does not apply to an excisable blended petroleum
product to which subsection (2B) applies.
(2B) Duty payable under this Act on an excisable blended petroleum
product, being a blend of:
(a) goods that are classified to item 11 of the Schedule as diesel;
and
(b) goods that are classified to item 2 of the Schedule as denatured
ethanol for use in an internal combustion engine, as prescribed by
by-law;
with or without other substances, is worked out using the
formula:
where:
diesel rate means:
(a) unless paragraph (b) applies—the rate of excise duty
applicable to diesel (other than recycled product) classified to item 11 of
the Schedule having a sulphur content that exceeds 50 parts per million;
and
(b) if the Collector is satisfied that the sulphur content of the
excisable blended petroleum product does not exceed 50 parts per
million—the rate of excise duty applicable to diesel (other than recycled
product) classified to item 11 of the Schedule having a sulphur content
that does not exceed 50 parts per million.
ethanol rate means the rate of excise duty applicable to
denatured ethanol classified to item 2 of the Schedule as denatured ethanol
for use in an internal combustion engine, as prescribed by by-law.
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, 12 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).
volume of diesel means the volume of diesel in the excisable
blended petroleum product.
volume of ethanol means the volume of ethanol in the
excisable blended petroleum product.
volume of other substances means the volume of substances (if
any) in the excisable blended petroleum product that are not either diesel or
ethanol.
5 Subsection 6G(3) (formula)
Repeal the formula, substitute:
6 Subsection 6G(3)
Insert:
diesel rate means:
(a) unless paragraph (b) applies—the rate of excise duty
applicable to diesel (other than recycled product) classified to item 11 of
the Schedule having a sulphur content that exceeds 50 parts per million;
and
(b) if the Collector is satisfied that the sulphur content of the
excisable blended petroleum product does not exceed 50 parts per
million—the rate of excise duty applicable to diesel (other than recycled
product) classified to item 11 of the Schedule having a sulphur content
that does not exceed 50 parts per million.
7 Subparagraph 11(B)(1)(a) of the
Schedule
Repeal the subparagraph, substitute:
|
|
(a) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.39143 per litre |
|
|
(aa) for use as fuel in an internal combustion engine and having a sulphur
content not exceeding 50 parts per million |
$0.38143 per litre |
8 Subparagraph 11(B)(2)(a) of the
Schedule
Repeal the subparagraph, substitute:
|
|
(a) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.39143 per litre |
|
|
(aa) for use as fuel in an internal combustion engine and having a sulphur
content not exceeding 50 parts per million |
$0.38143 per litre |
9 Subparagraph 11(B)(2)(d) of the
Schedule
Repeal the subparagraph, substitute:
|
|
(d) other, having a sulphur content exceeding 50 parts per
million |
$0.39143 per litre |
|
|
(e) other, having a sulphur content not exceeding 50 parts per
million |
$0.38143 per litre |
10 Subitem 11(C) of the
Schedule
Repeal the subitem, substitute:
|
(C) |
Diesel: |
|
|
|
(1) Having a sulphur content exceeding 50 parts per million, other than
product falling to paragraph 11(C)(3) |
$0.39143 per litre |
|
|
(2) Having a sulphur content not exceeding 50 parts per million, other
than product falling to paragraph 11(C)(3) |
$0.38143 per litre |
|
|
(3) Recycled product, on which Customs or Excise duty has been paid,
recovered by a process not being a process of refining |
Free |
11 Paragraph 11(F)(1) of the
Schedule
Repeal the paragraph, substitute:
|
|
(1) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.39143 per litre |
|
|
(1A) for use as fuel in an internal combustion engine and having a sulphur
content not exceeding 50 parts per million |
$0.38143 per litre |
12 Paragraph 11(F)(4) of the
Schedule
Repeal the paragraph, substitute:
|
|
(4) other, having a sulphur content exceeding 50 parts per
million |
$0.39143 per litre |
|
|
(5) other, having a sulphur content not exceeding 50 parts per
million |
$0.38143 per litre |
13 Paragraph 11(G)(2) of the
Schedule
Repeal the paragraph, substitute:
|
|
(2) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.39143 per litre |
|
|
(2A) for use as fuel in an internal combustion engine and having a sulphur
content not exceeding 50 parts per million |
$0.38143 per litre |
14 Paragraph 11(G)(5) of the
Schedule
Repeal the paragraph, substitute:
|
|
(5) other, having a sulphur content exceeding 50 parts per
million |
$0.39143 per litre |
|
|
(6) other, having a sulphur content not exceeding 50 parts per
million |
$0.38143 per litre |
Part 2—Amendments
increasing the excise duty rate on diesel and other fuels that have a high
sulphur content
15 Subparagraph 11(B)(1)(a) of the
Schedule
Repeal the subparagraph, substitute:
|
|
(a) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.40143 per litre |
16 Subparagraph 11(B)(2)(a) of the
Schedule
Repeal the subparagraph, substitute:
|
|
(a) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.40143 per litre |
17 Subparagraph 11(B)(2)(d) of the
Schedule
Repeal the subparagraph, substitute:
|
|
(d) other, having a sulphur content exceeding 50 parts per
million |
$0.40143 per litre |
18 Paragraph 11(C)(1) of the
Schedule
Repeal the paragraph, substitute:
|
|
(1) Having a sulphur content exceeding 50 parts per million, other than
product falling to paragraph 11(C)(3) |
$0.40143 per litre |
19 Paragraph 11(F)(1) of the
Schedule
Repeal the paragraph, substitute:
|
|
(1) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.40143 per litre |
20 Paragraph 11(F)(4) of the
Schedule
Repeal the paragraph, substitute:
|
|
(4) other, having a sulphur content exceeding 50 parts per
million |
$0.40143 per litre |
21 Paragraph 11(G)(2) of the
Schedule
Repeal the paragraph, substitute:
|
|
(2) for use as fuel in an internal combustion engine and having a sulphur
content exceeding 50 parts per million |
$0.40143 per litre |
22 Paragraph 11(G)(5) of the
Schedule
Repeal the paragraph, substitute:
|
|
(5) other, having a sulphur content exceeding 50 parts per
million |
$0.40143 per litre |
Part 3—Amendments
increasing the excise duty rate on aviation fuels
23 The rate of duty in subitem 11(A) of the
Schedule
Repeal the rate, substitute “$0.03151 per litre”.
24 The rate of duty in subparagraph 11(H)(1)(a) of
the Schedule
Repeal the rate, substitute “$0.03114 per litre”.
25 The rate of duty in subparagraph 11(H)(2)(a) of
the Schedule
Repeal the rate, substitute “$0. 03114 per
litre”.
Part 4—Amendments
providing for an excise duty rate on biodiesel
26 Subsection 3(1)
Insert:
biodiesel means fuel:
(a) for use in an internal combustion engine; and
(b) manufactured by chemically altering vegetable oils or animal fats
(including recycled oils from these sources) to form mono-alkyl
esters.
27 Subsection 6G(1)
After “(2B)”, insert “, (2C)”.
28 After subsection 6G(2B)
Insert:
(2C) Duty payable under this Act on an excisable blended petroleum product
containing a blend of:
(a) goods that are classified to item 11 of the Schedule as
biodiesel, or blends containing biodiesel classified to item 12 of the
Schedule; and
(b) goods that are classified to item 2, 11 or 12 of the Schedule
(except gasoline);
with or without other substances, is worked out using the
formula:
where:
biodiesel rate means the rate of excise duty applicable to
goods that are classified to item 11 of the Schedule as
biodiesel.
diesel rate means:
(a) unless paragraph (b) applies—the rate of excise duty
applicable to diesel (other than recycled product) classified to item 11 of
the Schedule having a sulphur content that exceeds 50 parts per million;
or
(b) if the Collector is satisfied that the sulphur content of the total
volume of substances in the excisable blended petroleum product that are not
biodiesel or ethanol does not exceed 50 parts per million—the rate of
excise duty applicable to diesel (other than recycled product) classified to
item 11 of the Schedule having a sulphur content that does not exceed 50
parts per million.
ethanol rate means the rate of excise duty applicable to
denatured ethanol classified to item 2 of the Schedule as denatured ethanol
for use in an internal combustion engine, as prescribed by by-law.
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, 12 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).
volume of biodiesel means the volume of biodiesel in the
excisable blended petroleum product.
volume of ethanol means the volume of ethanol in the
excisable blended petroleum product.
volume of other substances means the total volume of
substances in the excisable blended petroleum product that are not biodiesel or
ethanol.
29 Item 11 of the Schedule (at the end of the
description of goods covered by the item)
Add:
|
|
; and (f) biodiesel. |
|
30 At the end of item 11 of the
Schedule
Add:
|
(L) |
Biodiesel |
$0.38143 per litre |
31 Subsection 6G(2) (formula)
Repeal the formula, substitute:
32 Subsection 6G(2)
Insert:
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 or 12 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 12 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).
Part 1—Amendments
relating to the amendments made by Part 1 of Schedule 1 to this
Act
1 Paragraph 6G(2B)(b)
Omit “item 2”, substitute
“item 11”.
2 Paragraph 6G(2B)(b)
Omit “, as prescribed by by-law”.
3 Subsection 6G(2B) (definition of ethanol
rate)
Omit “item 2”, substitute
“item 11”.
4 Subsection 6G(2B) (definition of ethanol
rate)
Omit “, as prescribed by by-law”.
5 Subsection 6G(2B) (paragraph (a) of the
definition of previously paid duties)
Omit “2, ”.
Part 2—Amendments
relating to the amendments made by Part 4 of Schedule 1 to this
Act
6 Paragraph 6G(2C)(b)
Omit “2, ”.
7 Subsection 6G(2C) (definition of ethanol
rate)
Omit “item 2”, substitute
“item 11”.
8 Subsection 6G(2C) (definition of ethanol
rate)
Omit “, as prescribed by by-law”.
9 Subsection 6G(2C) (paragraph (a) of the
definition of previously paid duties)
Omit “2, ”.