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Excise Tariff Amendment Act (No. 2) 1995

  • - C2004A05009
  • No longer in force
Act No. 162 of 1995 as made
An Act to amend the Excise Tariff Act 1921
Date of Assent 16 Dec 1995
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162, 1995

Making Information
- Assented to 16 December 1995

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - TABLE OF PROVISIONS

CONTENTS
Section
1. Short title
2. Commencement
3. Amendment having effect on 1 April 1994
4. Amendments having effect on 10 May 1995
5. Amendments having effect on 1 July 1995
6. Amendments having effect on 11 October 1995
7. Amendment having effect on 28 November 1995
SCHEDULE 1
AMENDMENT OF THE EXCISE TARIFF ACT 1921 HAVING EFFECT
ON 1 APRIL 1994
SCHEDULE 2
AMENDMENTS OF THE EXCISE TARIFF ACT 1921 HAVING EFFECT
FROM 10 MAY 1995
SCHEDULE 3
AMENDMENTS OF THE EXCISE TARIFF ACT 1921 HAVING EFFECT
ON 1 JULY 1995
SCHEDULE 4
AMENDMENTS OF THE EXCISE TARIFF ACT 1921 HAVING EFFECT
ON 11 OCTOBER 1995
SCHEDULE 5
AMENDMENT OF THE EXCISE TARIFF ACT 1921 HAVING EFFECT
ON 28 NOVEMBER 1995

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - LONG TITLE

An Act to amend the Excise Tariff Act 1921

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SECT 1
Short title

1. This Act may be cited as the Excise Tariff Amendment Act (No. 2) 1995.


(Minister's second reading speech made in--
House of Representatives on 21 November 1995
Senate on 22 November 1995)

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - 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 1 April 1994.
(3) Section 4 is taken to have commenced on 10 May 1995.
(4) Section 5 is taken to have commenced on 1 July 1995. (5) Section 6 is taken to have commenced on 11 October 1995.
(6) Section 7 is taken to have commenced on 28 November 1995.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SECT 3
Amendment having effect on 1 April 1994

3. The Excise Tariff Act 1921 is amended as set out in Schedule 1.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SECT 4
Amendments having effect on 10 May 1995

4. The Excise Tariff Act 1921 is amended as set out in Schedule 2.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SECT 5
Amendments having effect on 1 July 1995

5. The Excise Tariff Act 1921 is amended as set out in Schedule 3.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SECT 6
Amendments having effect on 11 October 1995

6. The Excise Tariff Act 1921 is amended as set out in Schedule 4.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SECT 7
Amendment having effect on 28 November 1995

7. The Excise Tariff Act 1921 is amended as set out in Schedule 5.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SCHEDULE 1

SCHEDULE 1 Section 3
AMENDMENT OF THE EXCISE TARIFF ACT 1921 HAVING
EFFECT ON 1 APRIL 1994
1. Subsection 6A(1) (definition of relevant rate):
Omit the definition, substitute:
"relevant rate means a rate of duty (other than the rate
'free') specified in an item, sub-item, paragraph or
subparagraph of the Schedule other than sub-item 1(BB) and items
17 and 20.".

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SCHEDULE 2

SCHEDULE 2 Section 4
AMENDMENTS OF THE EXCISE TARIFF ACT 1921 HAVING
EFFECT FROM 10 MAY 1995
1. Subsections 6AAA(2) and (3):
Omit ", 1 February 1995 or 1 August 1995" (wherever occurring),
substitute "or 1 February 1995".
2. Items 6, 7, 8 and 9 of the Schedule:
Omit the items, substitute:
"6. Tobacco (except tobacco delivered under item 8 or
item 9A of this Schedule) $79.02
per kilogram
"7. Cigars (except cigars delivered under item 9A of
this Schedule) $79.02
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)
$79.02
per kilogram
"9. Snuff (other than snuff delivered under item 9A
of this Schedule) $1.77
per kilogram".

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SCHEDULE 3

SCHEDULE 3 Section 5
AMENDMENTS OF THE EXCISE TARIFF ACT 1921 HAVING
EFFECT ON 1 JULY 1995
1. Subsection 3(4):
Omit the subsection, substitute:
"(4) The physical characteristics of fuel oil are:
(a) a density equal to or greater than 920.0 kg/cubic metre at
15 degrees Celsius as determined by either ASTM D1298 or ASTM
D4052; and
(b) a carbon residue, on the whole sample, of at least 2.0
percent mass as determined by ASTM D189 (Conradson Carbon
Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and
(c) a minimum kinematic viscosity of 10 centistokes
(millimetres squared per second) at 50 degrees Celsius as
determined by ASTM D445.".
2. Subparagraph 11(A)(3)(a) of the Schedule:
Omit the subparagraph, substitute:
"11(A)(3)(a)
For use in aircraft
$0.1908 per litre".
3. Sub-item 11(D) of the Schedule:
Omit the sub-item, substitute:
"11(D)
Kerosene for use in aircraft
$0.0238 per litre".

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SCHEDULE 4

SCHEDULE 4 Section 6
AMENDMENTS OF THE EXCISE TARIFF ACT 1921 HAVING
EFFECT ON 11 OCTOBER 1995
1. Subsection 5B(1) (definition of petroleum):
Omit "a liquid derived from petroleum gas", substitute
"condensate or liquid petroleum gas".
2. After subsection 5B(3):
Insert:
"(3A) Subsection (3) does not apply to any mixture of
prescribed petroleum and stabilized oil if:
(a) the prescribed petroleum in the mixture is condensate; and
(b) the stabilized oil in the mixture is obtained from
unstabilized oil produced from a different well to the well from
which the condensate is produced.".
3. Paragraph 11(G)(2) of the Schedule:
Omit the paragraph, substitute:
"(2) Other--
(a) Having the characteristics of fuel oil as defined by
subsection 3(4)
$0.06954 per litre
(b) Other
$0.33513 per litre".
4. Sub-item 17(B) of the Schedule:
Omit the sub-item.

EXCISE TARIFF AMENDMENT ACT (No. 2) 1995 No. 162 of 1995 - SCHEDULE 5

SCHEDULE 5 Section 7
AMENDMENT OF THE EXCISE TARIFF ACT 1921 HAVING
EFFECT ON 28 NOVEMBER 1995
1. Subparagraph 11(A)(3)(a) of the Schedule:
Omit the subparagraph, substitute:
"11(A)(3)(a)
For use in aircraft
$0.18116 per litre".