Federal Register of Legislation - Australian Government

Primary content

Excise Tariff (Deficit Reduction) Act 1993

  • - C2004A04611
  • No longer in force
Act No. 56 of 1993 as made
An Act to amend the Excise Tariff Act 1921
Date of Assent 27 Oct 1993
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

EXCISE TARIFF (DEFICIT REDUCTION) ACT 1993 No. 56, 1993

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

An Act to amend the Excise Tariff Act 1921

EXCISE TARIFF (DEFICIT REDUCTION) ACT 1993 No. 56 of 1993 - SECT 1
Short title etc.

(Assented to 27 October 1993)
1. (1) This Act may be cited as the Excise Tariff (Deficit Reduction) Act 1993.

(2) In this Act, "Principal Act" means the Excise Tariff Act 1921*1*.

(Minister's second reading speech made in -
House of Representatives on 17 August 1993
Senate on 18 October 1993 )
*1* No. 26, 1921, as amended. For previous amendments see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965; Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 45, 54 and 80, 1982; Nos. 27 and 99, 1983; Nos. 53, 72 and 131, 1984; Nos. 41 and 189, 1985; Nos. 20 and 160, 1986; Nos. 53 and 150, 1987; Nos. 29, 99 and 149, 1988; Nos. 77 and 177, 1989; No. 112, 1990; Nos. 80 and 186, 1991; No. 65, 1992; and No. 9, 1993.

EXCISE TARIFF (DEFICIT REDUCTION) ACT 1993 No. 56 of 1993 - SECT 2
Commencement

2. (1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.

(2) Section 3 is taken to have commenced on 18 August 1993.

EXCISE TARIFF (DEFICIT REDUCTION) ACT 1993 No. 56 of 1993 - SECT 3
Amendments of Act having effect from 18 August 1993

3. The Principal Act is amended as set out in the Schedule.

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

Back to Top

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);

Back to Top

'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".