Commonwealth Numbered Acts

EXCISE TARIFF (DEFICIT REDUCTION) ACT 1993 No. 56 of 1993 - SCHEDULE

                      SCHEDULE                      Section 3

AMENDMENT HAVING EFFECT FROM 18 AUGUST 1993 Subsection 6A(1) (definition of
"relevant period"): 1. Omit the definition. Subsection 6A(1): 2. Insert:

"'indexation period' means the 6 month period starting on 1 February 1984 and
each subsequent 6 month period;". Subsections 6A(4) and (4A): 3. Omit the
subsections, substitute:

"(4) If the factor worked out in relation to an indexation period in
accordance with subsection (5) is more than 1, this Act has effect as if, on
the first day of the period, there were substituted for each relevant rate a
rate of duty worked out using the formula:
relevant rate x factor where: 'relevant rate' means the rate of duty as
defined in subsection (1) or if, by previous operation of this section, or of
section 6AAA and this section, this Act has effect as if another rate were
substituted, the last substituted rate; 'factor' means the factor worked out
in relation to that period under subsection (5).

"(4A) If the rate of duty worked out under subsection (4), or under subsection
(4) as modified by section 6AAA, in respect of an item, sub - item, paragraph
or subparagraph of the Schedule (the 'prescribed rate') has more decimal
places than the number of decimal places in the relevant rate, the prescribed
rate is to be rounded in accordance with subsections (4B) and (4C).

"(4B) If the prescribed rate worked out to one more decimal place than the
relevant rate would end in a number less than 5, the rate worked out under
subsection (4), or under subsection (4) as modified by section 6AAA, is taken
to be a rate of duty equal to the prescribed rate worked out to the same
number of decimal places as the relevant rate.

"(4C) If the prescribed rate worked out to one more decimal place than the
relevant rate would end in 5 or a greater number, the rate of duty worked out
under subsection (4), or under subsection (4) as modified by section 6AAA, is
taken to be a rate of duty equal to the prescribed rate worked out to the same
number of decimal places as the relevant rate increased by:

   (a)  if the number of decimal places in the relevant rate is 2-0.01; or

   (b)  if the number of decimal places in the relevant rate is 3-0.001; or

   (c)  if the number of decimal places in the relevant rate is 4-0.0001; or

   (d)  if the number of decimal places in the relevant rate is 5-0.00001.

"(4D) If an excise tariff alteration proposed in the Parliament proposes to
alter, on and from a particular day, an item, sub-item, paragraph or
subparagraph in the Schedule by substituting a rate for the relevant rate,
then, for the purposes of the application of subsection (4), and of subsection
(4) as modified by section 6AAA, in relation to that relevant rate, the
references in subsection (4) or in that subsection as so modified and in
subsections (4A), (4B) and (4C) to the relevant rate are to be read, on and
after that day, as references to the rate proposed by that alteration to be
substituted for the relevant rate.". Subsection 6A(5): 4. After "subsection
(4)" insert ", or of that subsection as modified by section 6AAA,". Subsection
6A(6): 5. After "subsection (4)" insert ", or that subsection as modified by
section 6AAA,". Subsection 6A(7): 6. After "this section" insert "or section
6AAA". Subsection 6A(8): 7. After "this section" insert "or section 6AAA".
After section 6A: 8. Insert: Modification of indexation of rates of duty
applying to particular goods

"6AAA. (1) The purpose of this section is to modify the ordinary indexation
provisions set out in section 6A for particular goods in respect of nominated
indexation periods beginning with the indexation period starting on 1 February
1994.

"(2) If the factor worked out under subsection 6A(5) in relation to an
indexation period starting on 1 February 1994, 1 August 1994, 1 February 1995
or 1 August 1995 is more than 1, section 6A operates in respect of that period
as if subsection 6A(4) provided, in relation to goods in item 6, 7 or 8 of the
Schedule, that this Act has effect as if, on the first day of that period,
there were substituted for the relevant rate applying to the goods, a rate
worked out using the formula:
105 x (relevant rate x factor)
100 where: 'relevant rate' means the rate as defined in subsection (8) that
applies to those goods or if, by previous operation of section 6A and this
section, this Act has effect as if another rate were substituted, the last
substituted rate; 'factor' means the factor worked out in relation to that
period under subsection 6A(5).

"(3) If the factor worked out under subsection 6A(5) in relation to an
indexation period starting on 1 February 1994, 1 August 1994, 1 February 1995
or 1 August 1995 is equal to or less than 1, section 6A operates in respect of
that period as if subsection 6A(4) provided, in relation to goods in item 6, 7
or 8 of the Schedule, that this Act has effect as if, on the first day of that
period, there were substituted for the relevant rate applying to the goods, a
rate worked out using the formula:
105 x relevant rate
100 where: 'relevant rate' means the rate as defined in subsection (8) that
applies to those goods or if, by previous operation of section 6A and this
section, this Act has effect as if another rate were substituted, the last
substituted rate.

"(4) If the factor worked out under subsection 6A(5) in relation to an
indexation period starting on 1 February 1994 or 1 August 1994 is more than 1,
section 6A operates in respect of that period as if subsection 6A(4) provided,
in relation to goods in an item of the Schedule in column 1 of Table 1, that
this Act has effect as if, on the first day of that period, there were
substituted for the relevant rate applying to the goods, a rate worked out
using the formula:
(relevant rate x factor) + additional rate where: 'relevant rate' means the
rate as defined in subsection (8) or if, by previous operation of section 6A
and this section, this Act has effect as if another rate were substituted, the
last substituted rate; 'factor' means the factor worked out in relation to
that period under subsection 6A(5); 'additional rate', in relation to an
indexation period, means the additional rate set out in the column of Table 1
that refers to that period.
TABLE 1 Column 1 Items of the Schedule
Column 2
Additional rate for indexation
period starting on 1 February 1994
Column 3
Additional rate for indexation
period starting on 1 August 1994 11(A)(3)(b) 11(C)(2)(a) 11(F)(1)
2 cents per litre
2 cents per litre

"(5) If the factor worked out under subsection 6A(5) in relation to an
indexation period starting on 1 February 1994 or 1 August 1994 is equal to or
less than 1, section 6A operates in respect of that period as if subsection
6A(4) provided, in relation to goods in an item of the Schedule in column 1 of
Table 1 above, that this Act has effect as if, on the first day of that
period, there were substituted for the relevant rate applying to the goods, a
rate worked out using the formula:
relevant rate + additional rate where: 'relevant rate' means the rate as
defined in subsection (8) or if, by previous operation of section 6A and this
section, this Act has effect as if another rate were substituted, the last
substituted rate; 'additional rate', in relation to an indexation period,
means the additional rate set out in the column of Table 1 above that refers
to that period.

"(6) If the factor worked out under subsection 6A(5) in relation to an
indexation period starting on 1 February 1994 or 1 August 1994 is more than 1,
section 6A operates in respect of that period as if subsection 6A(4) provided,
in relation to goods in an item of the Schedule in column 1 of Table 2, that
this Act has effect as if, on the first day of that period, there were
substituted for the relevant rate applying to the goods, a rate worked out
using the formula:
(relevant rate x factor) + additional rate where: 'relevant rate' means the
rate as defined in subsection (8) or if, by previous operation of section 6A
and this section, this Act has effect as if another rate were substituted, the
last substituted rate; 'factor' means the factor worked out in relation to
that period under subsection 6A(5); 'additional rate', in relation to an
indexation period, means the additional rate set out in the column of Table 2
that refers to that period.
TABLE 2 Column 1 Items of the Schedule
Column 2
Additional rate for indexation
period starting on 1 February 1994
Column 3
Additional rate for indexation
period starting on 1 August 1994 11(A)(3)(c) 11(B)(3) 11(C)(2)(b) 11(E)(2)
11(F)(2) 11(G)(2)
1 cent per litre
1 cent per litre

"(7) If the factor worked out under subsection 6A(5) in relation to an
indexation period starting on 1 February 1994 or 1 August 1994 is equal to or
less than 1, section 6A operates in respect of that period as if subsection
6A(4) provided, in relation to goods in an item of the Schedule in column 1 of
Table 2 above, that this Act has effect as if, on the first day of that
period, there were substituted for the relevant rate applying to the goods, a
rate worked out using the formula:
relevant rate + additional rate where: 'relevant rate' means the rate as
defined in subsection (8) or if, by previous operation of section 6A and this
section, this Act has effect as if another rate were substituted, the last
substituted rate; 'additional rate', in relation to an indexation period,
means the additional rate set out in the column of Table 2 above that refers
to that period.

"(8) In this section:
'indexation period' means the 6 month period commencing on a day referred to
in subsection (1), (2), (3), (4), (5), (6) or (7);
'relevant rate', in relation to goods referred to in subsection (2), (3), (4),
(5), (6) or (7), means the rate of duty specified in respect of the item in
the Schedule that covers those goods.". Items 6, 7 and 8 of the Schedule: 9.
Omit the items, substitute the following items:

"6. Tobacco (except tobacco delivered under item 8 or item 9A of this
Schedule)
$60.17 per kilogram

"7. Cigars (except cigars delivered under item 9A of this Schedule)
$60.17 per kilogram

"8. Cigarettes (except cigarettes delivered under item 9A of this Schedule);
fine - cut tobacco suitable for the manufacture of cigarettes (except goods
delivered under item 6 or item 9A of this Schedule)
$60.17 per kilogram". Subparagraph 11(A)(3)(b) of the Schedule: 10. Omit the
subparagraph, substitute:

"(b) For use otherwise than in aircraft and having a lead content exceeding 13
milligrams per litre
$0.29573 per litre

   (c)  For use otherwise than in aircraft and having a lead content not
        exceeding 13 milligrams per litre
$0.29573 per litre". Paragraph 11(B)(3) of the Schedule: 11. Omit the
paragraph, substitute:

"(3) N.E.I.
$0.29573 per litre". Paragraph 11(C)(2) of the Schedule: 12. Omit the
paragraph, substitute:

"(2) N.E.I. -

   (a)  Having a lead content exceeding 13 milligrams per litre
$0.29573 per litre

   (b)  Other
$0.29573 per litre". Paragraphs 11(E)(2) and 11(E)(3) of the Schedule: 13.
Omit the paragraphs, substitute:

"(2) Goods, as follows:

   (a)  automotive diesel oil

   (b)  industrial diesel fuel

   (c)  marine diesel fuel
$0.29573 per litre

"(3) Other
$0.08512 per litre". Sub-item 11(F) of the Schedule: 14. Omit the sub-item,
substitute:

"(F) Gasoline referred to in subparagraph (A)(3)(b) or (c) of this item mixed
with ethanol specified in sub-item 2(R) - That gasoline:

(1) Referred to in subparagraph (A)(3)(b) of this item
$0.29573 per litre

(2) Referred to in subparagraph (A)(3)(c) of this item
$0.29573 per litre That ethanol
Free". Paragraph 11(G)(2): 15. Omit the paragraph, substitute:

"(2) Other
$0.08512 per litre".