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Primary content

Act No. 65 of 2011 as made
An Act to amend the law relating to customs duties on certain fuels, and for related purposes
Administered by: Attorney-General's
Originating Bill: Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011
Registered 01 Jul 2011
Date of Assent 29 Jun 2011
Table of contents.

 

 

 

 

 

 

Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011

 

No. 65, 2011

 

 

 

 

 

An Act to amend the law relating to customs duties on certain fuels, and for related purposes

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedule(s)......................................................................................... 3

Schedule 1—Amendment of the Customs Tariff Act 1995                          4

Part 1—Amendments to commence on 1 December 2011                        4

Part 2—Amendments to commence on 1 January 2012                            20

Part 3—Amendments to commence on 1 July 2012                                   24

Division 1—Rate of duty on liquefied natural gas                                              24

Division 2—Rate of duty on liquefied petroleum gas                                         24

Division 3—Rate of duty on compressed natural gas                                        25

Part 4—Amendments to commence on 1 July 2013                                   27

Division 1—Rate of duty on liquefied natural gas                                              27

Division 2—Rate of duty on liquefied petroleum gas                                         27

Division 3—Rate of duty on compressed natural gas                                        28

Part 5—Amendments to commence on 1 July 2014                                   30

Division 1—Rate of duty on liquefied natural gas                                              30

Division 2—Rate of duty on liquefied petroleum gas                                         30

Division 3—Rate of duty on compressed natural gas                                        31

Part 6—Amendments to commence on 1 July 2015                                   33

Division 1—Rate of duty on liquefied natural gas                                              33

Division 2—Rate of duty on liquefied petroleum gas                                         33

Division 3—Rate of duty on compressed natural gas                                        34

Part 7—Application of amendments                                                                   36

 


 

 

Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011

No. 65, 2011

 

 

 

An Act to amend the law relating to customs duties on certain fuels, and for related purposes

[Assented to 29 June 2011]

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011.

2  Commencement

             (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 this Act receives the Royal Assent.

29 June 2011

2.  Schedule 1, Part 1

1 December 2011.

However, the provision(s) do not commence at all if any of the following do not commence on or before 1 December 2011:

(a) Part 1 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011;

(b) Schedule 1 to the Taxation of Alternative Fuels Legislation Amendment Act 2011;

(c) Schedule 1 to the Energy Grants (Cleaner Fuels) Scheme Amendment Act 2011.

1 December 2011

3.  Schedule 1, Part 2

Immediately after the commencement of item 1 of Schedule 1 to the Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

1 January 2012

4.  Schedule 1, Part 3

1 July 2012.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

1 July 2012

5.  Schedule 1, Part 4

1 July 2013.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

1 July 2013

6.  Schedule 1, Part 5

1 July 2014.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

1 July 2014

7.  Schedule 1, Part 6

1 July 2015.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

1 July 2015

8.  Schedule 1, Part 7

The day this Act receives the Royal Assent.

29 June 2011

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

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 1Amendment of the Customs Tariff Act 1995

Part 1Amendments to commence on 1 December 2011

1  Schedule 3 (Chapter 22, at the end of the Additional Notes)

Add:

           11.‑  For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.

2  Schedule 3 (Chapter 27, after Additional Note 1)

Insert:

             2.‑  For the purposes of 2711.12.10 and 2711.13.10, LPG means:

                     (a)  liquid propane; or

                     (b)  a liquid mixture of propane and butane; or

                     (c)  a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or

                     (d)  a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.

3  Schedule 3 (Chapter 27, at the end of the Additional Notes)

Add:

             5.‑  For the purposes of 2711.21.10, CNG means natural gas compressed for use as fuel for a motor vehicle other than:

                     (a)  a motor vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads; and

                     (b)  a motor vehicle that is of a kind prescribed by the regulations for the purposes of this paragraph.

             6.‑  For the purposes of 2711.21.10, the weight in kilograms of a quantity of CNG must be worked out in the way (if any) prescribed by the regulations for the purposes of this Note.

4  Schedule 3 (after subheading 2710.11.61)

Insert:

2710.11.62

‑‑‑‑Blends of gasoline and ethanol

$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

5  Schedule 3 (subheading 2710.19.20)

Repeal the subheading, substitute:

2710.19.2

‑‑‑Diesel, other than blends of 2710.19.80:

 

2710.19.22

‑‑‑‑Blends of diesel and ethanol

$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

2710.19.28

‑‑‑‑Other

$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L

6  Schedule 3 (subheading 2710.91.20)

Repeal the subheading, substitute:

2710.91.2

‑‑‑Diesel, other than blends of 2710.91.80:

 

2710.91.22

‑‑‑‑Blends of diesel and ethanol

$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

2710.91.28

‑‑‑‑Other

$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L

7  Schedule 3 (after subheading 2710.91.61)

Insert:

2710.91.62

‑‑‑‑Blends of gasoline and ethanol

$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

8  Schedule 3 (subheading 2710.99.20)

Repeal the subheading, substitute:

2710.99.2

‑‑‑Diesel, other than blends of 2710.99.80:

 

2710.99.22

‑‑‑‑Blends of diesel and ethanol

$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

2710.99.28

‑‑‑‑Other

$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L

9  Schedule 3 (after subheading 2710.99.61)

Insert:

2710.99.62

‑‑‑‑Blends of gasoline and ethanol

$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

10  Schedule 3 (subheadings 2711.11.00, 2711.12.00 and 2711.13.00)

Repeal the subheadings, substitute:

2711.11.00

‑‑Natural gas

$0.0522/kg
NZ/PG/FI/DC/
LDC/SG:
$0.0522/kg

2711.12

‑‑Propane:

 

2711.12.10

‑‑‑LPG as defined in Additional Note 2 to this Chapter

$0.025/L
NZ/PG/FI/DC/
LDC/SG:$0.025/L

2711.12.90

‑‑‑Other

Free

2711.13

‑‑Butanes:

 

2711.13.10

‑‑‑LPG as defined in Additional Note 2 to this Chapter

$0.025/L
NZ/PG/FI/DC/
LDC/SG:$0.025/L

2711.13.90

‑‑‑Other

Free

11  Schedule 3 (subheading 2711.21.00)

Repeal the subheading, substitute:

2711.21

‑‑Natural gas:

 

2711.21.10

‑‑‑CNG as defined in Additional Note 5 to this Chapter

$0.0522/kg
NZ/PG/FI/DC/
LDC/SG:
$0.0522/kg

2711.21.90

‑‑‑Other

Free

12  Schedule 3 (after subheading 3824.90.40)

Insert:

3824.90.50

‑‑‑Blends of gasoline and ethanol, not being blends classified to 2710

$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus
$0.38143/L of other substances (if any) in the blend

3824.90.60

‑‑‑Blends of diesel and ethanol, not being blends classified to 2710

$0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus $0.38143/L of ethanol plus
$0.38143/L of other substances (if any) in the blend

13  Schedule 5 (after table item 60)

Insert:

60A

2710.11.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

14  Schedule 5 (table item 65)

Repeal the item, substitute:

65

2710.19.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

65A

2710.19.28

$0.38143/L

15  Schedule 5 (table item 75)

Repeal the item, substitute:

75

2710.91.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

75A

2710.91.28

$0.38143/L

16  Schedule 5 (after table item 80)

Insert:

80A

2710.91.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

17  Schedule 5 (table item 87)

Repeal the item, substitute:

87

2710.99.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

87A

2710.99.28

$0.38143/L

18  Schedule 5 (after table item 92)

Insert:

92A

2710.99.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

19  Schedule 5 (after table item 97)

Insert:

97AA

2711.11.00

$0.0522/kg

97AB

2711.12.10

$0.025/L

97AC

2711.13.10

$0.025/L

97AD

2711.21.10

$0.0522/kg

20  Schedule 5 (after table item 133B)

Insert:

133C

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

133D

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

21  Schedule 6 (after table item 63)

Insert:

63A

2710.11.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

22  Schedule 6 (table item 68)

Repeal the item, substitute:

68

2710.19.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

68A

2710.19.28

$0.38143/L

23  Schedule 6 (table item 78)

Repeal the item, substitute:

78

2710.91.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

78A

2710.91.28

$0.38143/L

24  Schedule 6 (after table item 83)

Insert:

83A

2710.91.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

25  Schedule 6 (table item 90)

Repeal the item, substitute:

90

2710.99.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

90A

2710.99.28

$0.38143/L

26  Schedule 6 (after table item 95)

Insert:

95A

2710.99.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

27  Schedule 6 (after table item 100)

Insert:

100AA

2711.11.00

$0.0522/kg

100AB

2711.12.10

$0.025/L

100AC

2711.13.10

$0.025/L

100AD

2711.21.10

$0.0522/kg

28  Schedule 6 (after table item 172)

Insert:

172A

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

172B

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

29  Schedule 7 (after table item 62)

Insert:

62A

2710.11.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

30  Schedule 7 (table item 67)

Repeal the item, substitute:

67

2710.19.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

67A

2710.19.28

$0.38143/L

31  Schedule 7 (table item 77)

Repeal the item, substitute:

77

2710.91.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

77A

2710.91.28

$0.38143/L

32  Schedule 7 (after table item 82)

Insert:

82A

2710.91.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

33  Schedule 7 (table item 89)

Repeal the item, substitute:

89

2710.99.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

89A

2710.99.28

$0.38143/L

34  Schedule 7 (after table item 94)

Insert:

94A

2710.99.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

35  Schedule 7 (after table item 99)

Insert:

99A

2711.11.00

$0.0522/kg

99B

2711.12.10

$0.025/L

99C

2711.13.10

$0.025/L

99D

2711.21.10

$0.0522/kg

36  Schedule 7 (after table item 119)

Insert:

119A

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

119B

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

37  Schedule 8 (after table item 68)

Insert:

68A

2710.11.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

38  Schedule 8 (table item 73)

Repeal the item, substitute:

73

2710.19.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

73A

2710.19.28

$0.38143/L

39  Schedule 8 (table item 83)

Repeal the item, substitute:

83

2710.91.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

83A

2710.91.28

$0.38143/L

40  Schedule 8 (after table item 88)

Insert:

88A

2710.91.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

41  Schedule 8 (table item 95)

Repeal the item, substitute:

95

2710.99.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

95A

2710.99.28

$0.38143/L

42  Schedule 8 (after table item 100)

Insert:

100A

2710.99.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

43  Schedule 8 (after table item 105)

Insert:

105A

2711.11.00

$0.0522/kg

105B

2711.12.10

$0.025/L

105C

2711.13.10

$0.025/L

105D

2711.21.10

$0.0522/kg

44  Schedule 8 (after table item 131)

Insert:

131A

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

131B

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend


 

Part 2Amendments to commence on 1 January 2012

45  Schedule 3 (after subheading 2710.12.61)

Insert:

2710.12.62

‑‑‑‑Blends of gasoline and ethanol

$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend

46  Schedule 3 (subheading 2710.19.2)

Repeal the subheading, substitute:

2710.19.2

‑‑‑Diesel, other than blends of 2710.20.00:

 

47  Schedule 5 (table item 60A)

Repeal the item, substitute:

60A

2710.12.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

48  Schedule 5 (table items 133A, 133B, 133C and 133D)

Repeal the items, substitute:

133C

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

133D

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

133E

3826.00.10

$0.38143/L

133F

3826.00.20

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

49  Schedule 6 (table item 63A)

Repeal the item, substitute:

63A

2710.12.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

50  Schedule 7 (table item 62A)

Repeal the item, substitute:

62A

2710.12.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

51  Schedule 7 (table items 118, 119, 119A and 119B)

Repeal the items, substitute:

119A

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

119B

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

119C

3826.00.10

$0.38143/L

119D

3826.00.20

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend

52  Schedule 8 (table item 68A)

Repeal the item, substitute:

68A

2710.12.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

53  Schedule 8 (table items 130, 131, 131A and 131B)

Repeal the items, substitute:

131A

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

131B

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any)

in the blend

131C

3826.00.10

$0.38143/L

131D

3826.00.20

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances

in the blend


 

Part 3Amendments to commence on 1 July 2012

Division 1—Rate of duty on liquefied natural gas

54  Schedule 3 (subheading 2711.11.00, column 3)

Omit “$0.0522/kg” (wherever occurring), substitute “$0.1045/kg”.

55  Schedule 5 (cell at table item 97AA, column 3)

Repeal the cell, substitute:

$0.1045/kg

56  Schedule 6 (cell at table item 100AA, column 3)

Repeal the cell, substitute:

$0.1045/kg

57  Schedule 7 (cell at table item 99A, column 3)

Repeal the cell, substitute:

$0.1045/kg

58  Schedule 8 (cell at table item 105A, column 3)

Repeal the cell, substitute:

$0.1045/kg

Division 2—Rate of duty on liquefied petroleum gas

59  Schedule 3 (subheading 2711.12.10, column 3)

Omit “$0.025/L” (wherever occurring), substitute “$0.05/L”.

60  Schedule 3 (subheading 2711.13.10, column 3)

Omit “$0.025/L” (wherever occurring), substitute “$0.05/L”.

61  Schedule 5 (cell at table item 97AB, column 3)

Repeal the cell, substitute:

$0.05/L

62  Schedule 5 (cell at table item 97AC, column 3)

Repeal the cell, substitute:

$0.05/L

63  Schedule 6 (cell at table item 100AB, column 3)

Repeal the cell, substitute:

$0.05/L

64  Schedule 6 (cell at table item 100AC, column 3)

Repeal the cell, substitute:

$0.05/L

65  Schedule 7 (cell at table item 99B, column 3)

Repeal the cell, substitute:

$0.05/L

66  Schedule 7 (cell at table item 99C, column 3)

Repeal the cell, substitute:

$0.05/L

67  Schedule 8 (cell at table item 105B, column 3)

Repeal the cell, substitute:

$0.05/L

68  Schedule 8 (cell at table item 105C, column 3)

Repeal the cell, substitute:

$0.05/L

Division 3—Rate of duty on compressed natural gas

69  Schedule 3 (subheading 2711.21.10, column 3)

Omit “$0.0522/kg” (wherever occurring), substitute “$0.1045/kg”.

70  Schedule 5 (cell at table item 97AD, column 3)

Repeal the cell, substitute:

$0.1045/kg

71  Schedule 6 (cell at table item 100AD, column 3)

Repeal the cell, substitute:

$0.1045/kg

72  Schedule 7 (cell at table item 99D, column 3)

Repeal the cell, substitute:

$0.1045/kg

73  Schedule 8 (cell at table item 105D, column 3)

Repeal the cell, substitute:

$0.1045/kg


 

Part 4Amendments to commence on 1 July 2013

Division 1—Rate of duty on liquefied natural gas

74  Schedule 3 (subheading 2711.11.00, column 3)

Omit “$0.1045/kg” (wherever occurring), substitute “$0.1567/kg”.

75  Schedule 5 (cell at table item 97AA, column 3)

Repeal the cell, substitute:

$0.1567/kg

76  Schedule 6 (cell at table item 100AA, column 3)

Repeal the cell, substitute:

$0.1567/kg

77  Schedule 7 (cell at table item 99A, column 3)

Repeal the cell, substitute:

$0.1567/kg

78  Schedule 8 (cell at table item 105A, column 3)

Repeal the cell, substitute:

$0.1567/kg

Division 2—Rate of duty on liquefied petroleum gas

79  Schedule 3 (subheading 2711.12.10, column 3)

Omit “$0.05/L” (wherever occurring), substitute “$0.075/L”.

80  Schedule 3 (subheading 2711.13.10, column 3)

Omit “$0.05/L” (wherever occurring), substitute “$0.075/L”.

81  Schedule 5 (cell at table item 97AB, column 3)

Repeal the cell, substitute:

$0.075/L

82  Schedule 5 (cell at table item 97AC, column 3)

Repeal the cell, substitute:

$0.075/L

83  Schedule 6 (cell at table item 100AB, column 3)

Repeal the cell, substitute:

$0.075/L

84  Schedule 6 (cell at table item 100AC, column 3)

Repeal the cell, substitute:

$0.075/L

85  Schedule 7 (cell at table item 99B, column 3)

Repeal the cell, substitute:

$0.075/L

86  Schedule 7 (cell at table item 99C, column 3)

Repeal the cell, substitute:

$0.075/L

87  Schedule 8 (cell at table item 105B, column 3)

Repeal the cell, substitute:

$0.075/L

88  Schedule 8 (cell at table item 105C, column 3)

Repeal the cell, substitute:

$0.075/L

Division 3—Rate of duty on compressed natural gas

89  Schedule 3 (subheading 2711.21.10, column 3)

Omit “$0.1045/kg” (wherever occurring), substitute “$0.1567/kg”.

90  Schedule 5 (cell at table item 97AD, column 3)

Repeal the cell, substitute:

$0.1567/kg

91  Schedule 6 (cell at table item 100AD, column 3)

Repeal the cell, substitute:

$0.1567/kg

92  Schedule 7 (cell at table item 99D, column 3)

Repeal the cell, substitute:

$0.1567/kg

93  Schedule 8 (cell at table item 105D, column 3)

Repeal the cell, substitute:

$0.1567/kg


 

Part 5Amendments to commence on 1 July 2014

Division 1—Rate of duty on liquefied natural gas

94  Schedule 3 (subheading 2711.11.00, column 3)

Omit “$0.1567/kg” (wherever occurring), substitute “$0.209/kg”.

95  Schedule 5 (cell at table item 97AA, column 3)

Repeal the cell, substitute:

$0.209/kg

96  Schedule 6 (cell at table item 100AA, column 3)

Repeal the cell, substitute:

$0.209/kg

97  Schedule 7 (cell at table item 99A, column 3)

Repeal the cell, substitute:

$0.209/kg

98  Schedule 8 (cell at table item 105A, column 3)

Repeal the cell, substitute:

$0.209/kg

Division 2—Rate of duty on liquefied petroleum gas

99  Schedule 3 (subheading 2711.12.10, column 3)

Omit “$0.075/L” (wherever occurring), substitute “$0.10/L”.

100  Schedule 3 (subheading 2711.13.10, column 3)

Omit “$0.075/L” (wherever occurring), substitute “$0.10/L”.

101  Schedule 5 (cell at table item 97AB, column 3)

Repeal the cell, substitute:

$0.10/L

102  Schedule 5 (cell at table item 97AC, column 3)

Repeal the cell, substitute:

$0.10/L

103  Schedule 6 (cell at table item 100AB, column 3)

Repeal the cell, substitute:

$0.10/L

104  Schedule 6 (cell at table item 100AC, column 3)

Repeal the cell, substitute:

$0.10/L

105  Schedule 7 (cell at table item 99B, column 3)

Repeal the cell, substitute:

$0.10/L

106  Schedule 7 (cell at table item 99C, column 3)

Repeal the cell, substitute:

$0.10/L

107  Schedule 8 (cell at table item 105B, column 3)

Repeal the cell, substitute:

$0.10/L

108  Schedule 8 (cell at table item 105C, column 3)

Repeal the cell, substitute:

$0.10/L

Division 3—Rate of duty on compressed natural gas

109  Schedule 3 (subheading 2711.21.10, column 3)

Omit “$0.1567/kg” (wherever occurring), substitute “$0.209/kg”.

110  Schedule 5 (cell at table item 97AD, column 3)

Repeal the cell, substitute:

$0.209/kg

111  Schedule 6 (cell at table item 100AD, column 3)

Repeal the cell, substitute:

$0.209/kg

112  Schedule 7 (cell at table item 99D, column 3)

Repeal the cell, substitute:

$0.209/kg

113  Schedule 8 (cell at table item 105D, column 3)

Repeal the cell, substitute:

$0.209/kg


 

Part 6Amendments to commence on 1 July 2015

Division 1—Rate of duty on liquefied natural gas

114  Schedule 3 (subheading 2711.11.00, column 3)

Omit “$0.209/kg” (wherever occurring), substitute “$0.2613/kg”.

115  Schedule 5 (cell at table item 97AA, column 3)

Repeal the cell, substitute:

$0.2613/kg

116  Schedule 6 (cell at table item 100AA, column 3)

Repeal the cell, substitute:

$0.2613/kg

117  Schedule 7 (cell at table item 99A, column 3)

Repeal the cell, substitute:

$0.2613/kg

118  Schedule 8 (cell at table item 105A, column 3)

Repeal the cell, substitute:

$0.2613/kg

Division 2—Rate of duty on liquefied petroleum gas

119  Schedule 3 (subheading 2711.12.10, column 3)

Omit “$0.10/L” (wherever occurring), substitute “$0.125/L”.

120  Schedule 3 (subheading 2711.13.10, column 3)

Omit “$0.10/L” (wherever occurring), substitute “$0.125/L”.

121  Schedule 5 (cell at table item 97AB, column 3)

Repeal the cell, substitute:

$0.125/L

122  Schedule 5 (cell at table item 97AC, column 3)

Repeal the cell, substitute:

$0.125/L

123  Schedule 6 (cell at table item 100AB, column 3)

Repeal the cell, substitute:

$0.125/L

124  Schedule 6 (cell at table item 100AC, column 3)

Repeal the cell, substitute:

$0.125/L

125  Schedule 7 (cell at table item 99B, column 3)

Repeal the cell, substitute:

$0.125/L

126  Schedule 7 (cell at table item 99C, column 3)

Repeal the cell, substitute:

$0.125/L

127  Schedule 8 (cell at table item 105B, column 3)

Repeal the cell, substitute:

$0.125/L

128  Schedule 8 (cell at table item 105C, column 3)

Repeal the cell, substitute:

$0.125/L

Division 3—Rate of duty on compressed natural gas

129  Schedule 3 (subheading 2711.21.10, column 3)

Omit “$0.209/kg” (wherever occurring), substitute “$0.2613/kg”.

130  Schedule 5 (cell at table item 97AD, column 3)

Repeal the cell, substitute:

$0.2613/kg

131  Schedule 6 (cell at table item 100AD, column 3)

Repeal the cell, substitute:

$0.2613/kg

132  Schedule 7 (cell at table item 99D, column 3)

Repeal the cell, substitute:

$0.2613/kg

133  Schedule 8 (cell at table item 105D, column 3)

Repeal the cell, substitute:

$0.2613/kg


 

Part 7Application of amendments

134  Application of amendments

The amendments of the Customs Tariff Act 1995 made by a Part of this Schedule apply in relation to:

                     (a)  goods imported into Australia on or after the day that Part commences; and

                     (b)  goods imported into Australia before the day that Part commences, where the time for working out the rate of import duty on the goods had not occurred before that day.

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 12 May 2011

Senate on 16 June 2011]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(73/11)