Federal Register of Legislation - Australian Government

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A Bill for an Act to amend legislation relating to Customs and Excise, and for related purposes
For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.
Introduced HR 25 Jun 1997

Customs and Excise Legislation Amendment Bill (No. 2) 1997
First Reading

1996-97

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Customs and Excise Legislation Amendment Bill (No. 2) 1997

No. , 1997

(Industry, Science and Tourism)

A Bill for an Act to amend legislation relating to Customs and Excise, and for related purposes

9709320--999/23.6.1997--(93/97) Cat. No. 96 9253 3 ISBN 0644 505478

Contents

1       Short title

2       Commencement

3       Schedule(s)

Schedule 1--Amendment of Customs and Excise Legislation       

Customs Act 1901       

Excise Act 1901       

A Bill for an Act to amend legislation relating to Customs and Excise, and for related purposes

The Parliament of Australia enacts:

1 Short title

        This Act may be cited as the Customs and Excise Legislation Amendment Act (No. 2) 1997.

2 Commencement

        This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.

3 Schedule(s)

        Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 Customs and Excise Legislation

Customs Act 1901

1 Subsection 4(1)

Insert:

clean fuel means fuel that does not contain any marker at all or that contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff Act 1921.

designated fuel means fuel that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff Act 1921.

fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.

marker means the chemical additive prescribed for the purposes of section 5C of the Excise Tariff Act 1921 to be a fuel marker.

2 At the end of section 234

Add:

       (4) A person is guilty of an offence if the person intentionally or recklessly enters designated fuel for home consumption as clean fuel.

Penalty:       10 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 500 penalty units, whichever is the greater.

       (5) A person is guilty of an offence if the person intentionally or recklessly enters clean fuel for home consumption as designated fuel.

Penalty:       10 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 500 penalty units, whichever is the greater.

       (6) A person is guilty of an offence if the person enters designated fuel for home consumption as clean fuel.

Penalty:       2 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified

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to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 100 penalty units, whichever is the greater.

Note:       An offence against subsection (6) is a strict liability offence.

       (7) A person is guilty of an offence if the person enters clean fuel for home consumption as designated fuel.

Penalty:       2 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 100 penalty units, whichever is the greater.

Note:       An offence against subsection (7) is a strict liability offence.

       (8) For the purposes of subsections (4) to (7), fuel is entered for home consumption when:

       (a) the entry of the fuel (other than fuel to which paragraph (b) or (c) applies) for home consumption under section 71A of this Act is communicated to Customs within the meaning of this Act; or

       (b) the fuel is delivered into home consumption in accordance with a permission granted under section 69 of this Act; or

       (c) the fuel is taken into home consumption in accordance with a permission granted under section 77D of this Act.

Excise Act 1901

3 Subsection 4(1)

Insert:

clean fuel means fuel that does not contain any marker at all or that contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff.

designated fuel means fuel that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff.

fuel means goods of a kind that fall within a classification in item 11, 12 or 17 of the Schedule to the Excise Tariff.

marker means a chemical additive prescribed for the purposes of section 5C of the Excise Tariff to be a fuel marker.

4 Section 77G (definition of blended petroleum product)

Repeal the definition, substitute:

blended petroleum product means:

       (a) the product of the blending of a clean petroleum product (including a product that is itself a blended petroleum product) with another substance or other substances if none of the other substances is:

       (i) the marker; or

       (ii) a marked fuel within the meaning of the Fuel (Penalty Surcharges) Administration Act 1997;

        whether or not any of the other substances is a clean petroleum product; or

       (b) the product of the blending of a designated petroleum product that falls within the classification of products in subparagraph 11(B)(2)(b) of the Schedule to the Excise Tariff with a designated petroleum product that falls within the classification of products in subparagraph 11(B)(2)(c) of that Schedule.

5 Section 77G

Insert:

clean petroleum product means a petroleum product that:

       (a) does not contain any marker at all, or

       (b) contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff.

6 Section 77G

Insert:

designated petroleum product means a petroleum product that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff.

7 Section 77J

Repeal the section, substitute:

77J Exempt blended petroleum products

        For the purposes of this Part, the regulations may specify a particular blended petroleum product to be an exempt blended petroleum product.

8 Subsections 78(3), (4) and (5)

Repeal the subsections.

9 Transitional provision

If, apart from the repeal of subsections 78(3), (4) and (5) of the Excise Act 1901 by item 8, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before the commencement of this Act (pre-commencement circumstances), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre-commencement circumstances on and after the commencement of this Act.

10 Subsection 78AAAA(6)

Omit "subparagraph 11(A)(3)(c)", substitute "subparagraph 11(H)(2)(c)".

11 Paragraph 80B(2)(a)

Omit "paragraph 11(A)(3) or 11(C)(2)", substitute "subitem 11(H) or 11(J)".

12 Subsection 80B(3)

Omit "paragraph 11(H)(2)", substitute "paragraph 11(F)(1)".

13 Paragraph 80B(3)(b)

Repeal the paragraph.

14 Application

The amendments to sections 77G, 77J and 80B of the Excise Act 1901 by this Act apply only to blending of petroleum products occurring on or after the commencement of this Act.

15 At the end of section 120

Add:

       (4) A person is guilty of an offence if the person intentionally or recklessly enters designated fuel for home consumption as clean fuel.

Penalty:       10 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 500 penalty units, whichever is the greater.

       (5) A person is guilty of an offence if the person intentionally or recklessly enters clean fuel for home consumption as designated fuel.

Penalty:       10 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 500 penalty units, whichever is the greater.

       (6) A person is guilty of an offence if the person enters designated fuel for home consumption as clean fuel.

Penalty:       2 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 100 penalty units, whichever is the greater.

Note:       An offence against subsection (6) is a strict liability offence.

       (7) A person is guilty of an offence if the person enters clean fuel for home consumption as designated fuel.

Penalty:       2 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 100 penalty units, whichever is the greater.

Note:       An offence against subsection (7) is a strict liability offence.

       (8) For the purposes of subsections (4) to (7), fuel is entered for home consumption when:

       (a) the entry of the fuel (other than fuel to which paragraph (b) applies) for home consumption under section 58 of this Act is lodged under this Act; or

       (b) the fuel is delivered for home consumption in accordance with a permission given under section 61C of this Act.

16 Paragraph 165A(1)(a)

Omit "exempt onshore fields", substitute "onshore fields".

17 Paragraphs 165A(1)(d) and (2)(a), (c) and (d)

Omit "exempt onshore field", substitute "onshore field".

Note:       The heading to section 165A is altered by omitting "exempt onshore fields" and substitute "onshore fields".