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Excise Tariff Act 1921

  • - C2012C00517
  • In force - Superseded Version
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Act No. 26 of 1921 as amended, taking into account amendments up to Tax Laws Amendment (2012 Measures No. 3) Act 2012
An Act relating to Duties of Excise
Administered by: Treasury
Registered 03 Jul 2012
Start Date 21 Jun 2012
End Date 30 Jun 2012
Table of contents.

Excise Tariff Act 1921

Act No. 26 of 1921 as amended

This compilation was prepared on 27 June 2012
taking into account amendments up to Act No. 58 of 2012

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

  

  

  


Contents

1............ Short title [see Note 1]........................................................................ 1

1A......... General administration of Act............................................................. 1

2............ Certain Acts to be read as one with this Act........................................ 1

3............ Definitions.......................................................................................... 1

3A......... Ministerial guidelines relating to fields................................................ 8

4............ Time of imposition of Duties of Excise............................................... 8

5............ Duties of Excise.................................................................................. 8

5B......... Petroleum.......................................................................................... 10

6A......... Indexation of rates of duty [see Note 2]............................................ 11

6AB...... Applicable petroleum prices.............................................................. 14

6AC...... Application of section 6B, 6C, 6CA or 6D to different oil producing regions         15

6B......... Duties of excise on old oil................................................................. 15

6C......... Duties of excise on new oil............................................................... 21

6CA...... Duties of excise on condensate......................................................... 27

6D......... Duties of excise on intermediate oil................................................... 35

6E.......... Delayed‑entry oil rate........................................................................ 41

6G......... Duty payable on blended goods........................................................ 42

7............ Regulations....................................................................................... 43

The Schedule [see Note 2]                                                                                                      44

Notes                                                                                                                                             55


An Act relating to Duties of Excise

1  Short title [see Note 1]

                   This Act may be cited as the Excise Tariff Act 1921.

1A  General administration of Act

                   The CEO has the general administration of this Act.

2  Certain Acts to be read as one with this Act

                   The Excise Act 1901, the Petroleum Revenue Act 1985 and the Petroleum Excise (Prices) Act 1987 shall be read as one with this Act.

3  Definitions

             (1)  In this Act, unless the contrary intention appears:

area includes:

                     (a)  a part of the surface of the earth and the subsoil beneath that part; and

                     (b)  a part of the surface of the earth and a part of the subsoil beneath that part.

biodiesel means fuel manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‑alkyl esters.

CEO means the Commissioner of Taxation.

delayed‑entry oil means stabilised crude petroleum oil or condensate (other than oil or condensate in respect of which subitem 20.1 or 21.1 of the Schedule applies) produced from a prescribed source, but not entered for home consumption, before the operative day for that source.

delayed‑entry oil rate, in relation to delayed‑entry oil, has the meaning given by section 6E.

exempt offshore area means a production area, within the meaning of section 5B:

                     (a)  that is outside the outer limits of the territorial sea of Australia; and

                     (b)  that is not, and has not been, a prescribed source.

exempt offshore condensate means condensate that is included in exempt offshore oil and condensate.

exempt offshore field means a field:

                     (a)  that is prescribed by By‑law; and

                     (b)  that consists of, or encompasses, an exempt offshore area or 2 or more exempt offshore areas.

exempt offshore oil means stabilised crude petroleum oil that is included in exempt offshore oil and condensate.

exempt offshore oil and condensate means the first 4767.3 megalitres of:

                     (a)  if a particular exempt offshore field produces stabilised crude petroleum oil and condensate—the stabilised crude petroleum oil and condensate that is produced from the field; or

                     (b)  if a particular exempt offshore field produces either stabilised crude petroleum oil or condensate (but not both)—the stabilised crude petroleum oil or condensate (as the case requires) that is produced from the field;

being a field from which neither petroleum oil nor condensate was produced before 1 July 1987.

exempt oils and hydraulic fluids means goods described in subsection (6).

fuel oil means a petroleum product, whether obtained through a process of blending or otherwise, that has the physical characteristics described in subsection (4).

index number, in relation to a quarter, means the All Groups Consumer Price Index number, being the weighted average of the 8 capital cities, published by the Statistician in respect of that quarter.

installation means a subsea installation, for the production of petroleum oil or condensate, that is connected to a fixed platform, a floating production system or any other petroleum collection system.

intermediate area means an area declared by the Resources Minister, by notice in writing published in the Gazette, to be an intermediate area for the purposes of this Act, being an area that contains at least one old accumulation but that does not contain a relevant accumulation which was developed before 23 October 1984.

intermediate oil means stabilized crude petroleum oil (other than new oil, delayed‑entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from an intermediate area.

liquefied petroleum gas 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.

new oil means stabilized crude petroleum oil (other than delayed‑entry oil or oil in respect of which subitem 20.1 of the Schedule applies) produced from:

                     (a)  a relevant accumulation that was discovered on or after 18 September 1975 and before 1 July 1983 by drilling a well that was classified by the Minister, for the purposes of Excise By‑law No. 78, as:

                              (i)  a new field discovery; or

                             (ii)  a new pool (pay) discovery; or

                            (iii)  a deeper‑pool discovery; or

                            (iv)  a shallower‑pool discovery;

                            subsequent to a determination of the well type by the relevant Energy Minister after drilling and before 1 July 1983; or

                     (b)  a relevant accumulation that was discovered on or after 18 September 1975 and before 1 July 1983 by drilling a well that was not determined by the relevant Energy Minister before 1 July 1983 to be a well of any particular type; or

                     (c)  a relevant accumulation that was discovered on or after 1 July 1983.

oil producing region:

                     (a)  has the same meaning as in the Petroleum Excise (Prices) Act 1987; and

                     (b)  includes:

                              (i)  a production area within the meaning of section 5B, being an area from which condensate is obtained and that is prescribed by the regulations as an oil producing region; or

                             (ii)  2 or more production areas within the meaning of that section from which condensate is obtained, being areas that are together so prescribed.

Note:          Part IA of the Petroleum Excise (Prices) Act 1987 gives that Act operation in relation to condensate in addition to its operation in relation to stabilised crude petroleum oil. Paragraph (b) of this definition ensures that the definition covers production areas from which condensate is obtained.

old accumulation means a relevant accumulation that was discovered before 18 September 1975.

onshore field means a field:

                     (a)  that is prescribed by By‑law; and

                     (b)  that consists of, or encompasses, a production area (within the meaning of section 5B), or 2 or more production areas, that:

                              (i)  is in a State or Territory or inside the outer limits of the territorial sea of Australia; and

                             (ii)  is not, and has not been, a prescribed source.

operative day, in relation to a prescribed source, means the 1 July that is the day prescribed petroleum produced from that source on or after which is exempt from Excise duty because of the Petroleum Revenue Act 1985.

platform means a platform for the production of petroleum oil or condensate.

pre‑operative year, in relation to a prescribed source, means the financial year immediately preceding the operative day for that source.

prescribed source means:

                     (a)  a prescribed production area within the meaning of section 6B; or

                     (b)  a prescribed new production area within the meaning of section 6C; or

                   (ba)  a prescribed condensate production area within the meaning of section 6CA; or

                     (c)  a prescribed intermediate production area within the meaning of section 6D;

                   prescribed petroleum produced from which after 1 July in a particular year is exempt from Excise duty because of the Petroleum Revenue Act 1985.

pre‑threshold onshore condensate means condensate that is included in pre‑threshold onshore oil and condensate.

pre‑threshold onshore oil means stabilised crude petroleum oil that is included in pre‑threshold onshore oil and condensate.

pre‑threshold onshore oil and condensate means:

                     (a)  if a particular onshore field produces stabilised crude petroleum oil and condensate—stabilised crude petroleum oil and condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil and condensate produced from the field; or

                     (b)  if a particular onshore field produces stabilised crude petroleum oil but not condensate—stabilised crude petroleum oil produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of stabilised crude petroleum oil produced from the field; or

                     (c)  if a particular onshore field produces condensate but not stabilised crude petroleum oil—condensate produced from the field after 30 June 1987 that is included in the first 4767.3 megalitres of condensate produced from the field.

relevant accumulation means a naturally occurring discrete accumulation of oil, of gas, or of both.

relevant Energy Minister means:

                     (a)  on and after 18 September 1975 and before 5 October 1976—the Minister for Minerals and Energy; and

                     (b)  on and after 5 October 1976 and before 20 December 1977—the Minister for National Resources; and

                     (c)  on and after 20 December 1977 and before 8 December 1979—the Minister for National Development; and

                     (d)  on and after 8 December 1979 and before 11 March 1983—the Minister for National Development and Energy; and

                     (e)  on and after 11 March 1983 and before 1 July 1983—the Minister for Resources and Energy.

Resource Rent Tax area means an area that, for the purposes of the Petroleum Resource Rent Tax Assessment Act 1987, is:

                     (a)  the exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or

                     (b)  the retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or

                     (c)  the production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits.

Statistician means the Australian Statistician.

          (1A)  For the avoidance of doubt, it is declared to be the intention of the Parliament that if:

                     (a)  a particular area was, for the purposes of this Act as in force immediately before the date fixed by Proclamation for the commencement of this Act, an exempt onshore field; and

                     (b)  with effect from that date that area became an onshore field for the purposes of that Act as in force at that date;

then, in calculating the first 4767.3 megalitres of stabilised crude petroleum oil produced from that particular onshore field for the purposes of the definition of pre‑threshold onshore oil, all oil that was, before that date, exempt onshore oil produced from that exempt onshore field is to be taken into account.

             (2)  For the purposes of this Act, a relevant accumulation shall be taken to be developed when petroleum, within the meaning of section 5B, is recovered from the accumulation for the purpose of:

                     (a)  the sale of the petroleum; or

                     (b)  the production from the petroleum of a product for sale.

             (3)  Without affecting the meaning of any reference to a month in any other provision of this Act or in any other Act, a reference in section 6AB, 6B, 6C, 6CA, 6D or 6E to a month is a reference to one of the 12 months of a calendar year.

             (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.

             (5)  In subsection (4), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the Annual Book of ASTM Standards (1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.

             (6)  Exempt oils and hydraulic fluids are:

                     (a)  food grade white mineral oil that complies with:

                              (i)  Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

                             (ii)  Sec. 21 CFR 178.3620 (a) of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

                     (b)  polyglycol brake fluids that meet the requirements of Australian Standard AS 1960.1—2005 Motor vehicle brake fluids—Non‑petroleum type; and

                     (c)  aromatic process oils that meet all of the criteria in the following table:

 

Column 1

Property

Column 2

Test Method

Column 3

Value

Density at 15°C

ATSM D1298 or D4502

0.9gm/cm3 minimum

Aniline point

ASTM D611

70°C maximum

Refractive index at 20°C

ASTM D1298 or D1747

1.490 minimum

Pour point

ASTM D97

‑9°C minimum

Viscosity index

ASTM D2270

80 maximum

3A  Ministerial guidelines relating to fields

             (1)  The Resources Minister may, by legislative instrument signed by the Minister, make guidelines to be taken into account by the CEO in making By‑laws prescribing a field for the purposes of the definition of onshore field or exempt offshore field.

             (2)  In making By‑laws for a purpose described in subsection (1), the CEO must have regard to the guidelines in force at the time.

4  Time of imposition of Duties of Excise

                   The time of imposition of the Duties of Excise imposed by this Act is the twenty‑fifth day of March, One thousand nine hundred and twenty at nine o’clock in the forenoon reckoned according to the standard time in the State of Victoria, and this Act shall be deemed to have come into operation at that time.

5  Duties of Excise

             (1)  The Duties of Excise specified in the Schedule are hereby imposed in accordance with the Schedule, as from the time of the imposition of such duties or such later dates as are mentioned in the Schedule in regard to any particular items, and such duties shall be deemed to have been imposed at such time or dates, and shall be charged, collected, and paid to the use of the King for the purposes of the Commonwealth, on the following goods, namely:

                     (a)  all goods dutiable under the Schedule and manufactured or produced in Australia after the time or dates when such duties are deemed to have been imposed; and

                     (b)  all goods dutiable under the Schedule and manufactured or produced in Australia before the time or dates when such duties are deemed to have been imposed, and which were at that time or those dates subject to the CEO’s control, or in the stock, custody, or possession of, or belonging to, any distiller or manufacturer thereof, and on which no duty of Excise had been paid before the time or dates when such duties are deemed to have been imposed.

             (2)  Where a section of another Act, whether passed before or after the commencement of this subsection, amends the Schedule to this Act, then, unless the contrary intention appears:

                     (a)  that section imposes duties of Excise in accordance with the Schedule as so amended;

                     (b)  where that section comes, came, or is deemed to have come, into operation on a particular day, the duties of Excise so imposed shall be charged, collected and paid:

                              (i)  on all goods dutiable under the Schedule, as amended and in force on that day, and manufactured or produced in Australia on or after that day; and

                             (ii)  on all goods dutiable under the Schedule, as amended and so in force, and manufactured or produced in Australia before that day, being goods:

                                        (A)  that, on that day, were subject to the CEO’s control, or, on that day, were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

                                        (B)  on which no duty of Excise had been paid before that day; and

                     (c)  where that section comes, came, or is deemed to have come, into operation at a particular time, the duties of Excise so imposed shall be charged, collected and paid:

                              (i)  on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia at or after that time; and

                             (ii)  on all goods dutiable under the Schedule, as amended and in force at that time, and manufactured or produced in Australia before that time, being goods:

                                        (A)  that, at that time, were subject to the CEO’s control, or, at that time were in the stock, custody or possession of, or belonged to, the manufacturer or producer of the goods; and

                                        (B)  on which no duty of Excise had been paid before that time.

5B  Petroleum

             (1)  In this section:

petroleum means petroleum oil or petroleum gas and includes condensate or liquid petroleum gas.

prescribed petroleum means petroleum other than stabilized oil.

production area means:

                     (a)  a prescribed production area within the meaning of section 6B; or

                     (b)  a prescribed new production area within the meaning of section 6C; or

                   (ba)  a prescribed condensate production area within the meaning of section 6CA; or

                     (c)  a prescribed intermediate production area within the meaning of section 6D.

stabilized oil means stabilized crude petroleum oil.

             (2)  Subject to subsections (3) and (3A), for the purposes of this Act, where a mixing of 2 or more kinds of petroleum has occurred and the resulting mixture takes on the essential character of petroleum of one of those kinds (in this subsection referred to as petroleum of the principal kind), the petroleum in the mixture shall be deemed to be petroleum of the principal kind.

             (3)  For the purposes of this Act, where a person enters for home consumption a mixture of, or obtained from, stabilized oil and prescribed petroleum (other than condensate), the petroleum in the mixture shall be deemed to be stabilized oil.

Note:          A mixture of, or obtained from, stabilized oil and condensate is covered by subsection (2).

          (3A)  For the purposes of this Act, if a person enters for home consumption a mixture of, or obtained from, condensate and prescribed petroleum, the petroleum in the mixture is taken to be condensate.

Note:          A mixture of, or obtained from, stabilized oil and condensate is covered by subsection (2).

             (4)  For the purposes of this Act, where stabilized oil or condensate is obtained from prescribed petroleum produced from a particular production area, that oil or condensate (as the case requires) shall be taken to have been produced from that production area.

          (4A)  For the purposes of this Act, where stabilized oil or condensate is obtained from prescribed petroleum produced from a Resource Rent Tax area, that oil or condensate (as the case requires) shall be taken to have been produced from that area.

             (5)  For the purposes of this Act, where a quantity of stabilized oil consists of oil obtained from prescribed petroleum produced from different production areas:

                     (a)  the prescribed petroleum produced from each of those production areas shall be deemed to have resulted in the production of a discrete part of that quantity of stabilized oil; and

                     (b)  the part of that quantity of stabilized oil that is to be taken to have been obtained from prescribed petroleum produced from such a production area is so much of that quantity of stabilized oil as bears to that quantity the same proportion as the quantity of prescribed petroleum produced from that production area bears to the total quantity of prescribed petroleum produced from all the production areas from which that quantity of stabilized oil was so obtained.

6A  Indexation of rates of duty [see Note 2]

             (1)  In this section, unless the contrary intention appears:

indexation period means the 6 month period starting on 1 February 1984 and each subsequent 6 month period.

relevant rate means a rate of duty (other than the rate free) specified in an item or subitem of the Schedule other than item 20.

          (1A)  For the indexation period that commences on 1 August 2001 and any subsequent indexation period, this section does not apply to:

                     (a)  a rate of duty specified in item 10 of the Schedule; or

                     (b)  an excise tariff alteration that proposes to alter a rate specified in item 10 of the Schedule.

          (1B)  For the indexation period that commences on 1 February 2003 and any subsequent indexation period, this section does not apply to:

                     (a)  a rate of duty specified in item 15 of the Schedule; or

                     (b)  an excise tariff alteration that proposes to alter a rate specified in item 15 of the Schedule.

             (2)  Subject to subsection (3), if at any time, whether before or after the commencement of this section, the Statistician has published or publishes an index number in respect of a quarter in substitution for an index number previously published by him or her in respect of that quarter, the publication of the later index number shall be disregarded for the purposes of this section.

             (3)  If at any time, whether before or after the commencement of this section, the Statistician has changed or changes the reference base for the consumer price index, then, for the purposes of the application of this section after the change took place or takes place, regard shall be had only to index numbers published in terms of the new reference base.

             (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:

where:

relevant rate means the rate of duty as defined in subsection (1) or if, by previous operation of 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) in respect of an item or subitem 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) 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) 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 or subitem of the Schedule by substituting a rate for the relevant rate, then, for the purposes of the application of subsection (4) in relation to that relevant rate, the references in subsection (4) 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.

             (5)  The factor to be ascertained for the purposes of subsection (4) in relation to a relevant period:

                     (a)  is the number, calculated to 3 decimal places, ascertained by dividing:

                              (i)  if the relevant period commences on 1 February—the index number for the last preceding December quarter; or

                             (ii)  if the relevant period commences on 1 August—the index number for the last preceding June quarter;

                            by the highest index number in respect of a December or June quarter that preceded that quarter, not being a December or June quarter that occurred before the December quarter in the year 1983; or

                     (b)  if the number so ascertained would, if it were calculated to 4 decimal places, end in a number greater than 4—is the number so ascertained increased by 0.001.

             (6)  If an index number necessary for the calculation of the factor to be ascertained in relation to a relevant period in accordance with subsection (5) is not published by the Statistician more than 5 days before the first day of the period, subsection (4) has effect in relation to the period as if the reference in that subsection to the first day of the period were a reference to the day that is 5 days after the day on which the index number was published.

             (7)  Where by virtue of the application of this section, this Act has effect as if another rate of duty were substituted for a relevant rate on a particular day, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.

             (8)  Where, by virtue of the application of this section, this Act is to have effect as if another rate of duty (in this subsection referred to as a substituted rate) were substituted for a relevant rate on a particular day, the CEO shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the substituted rates and goods to which they are to apply.

6AB  Applicable petroleum prices

                   For the purposes of section 6B, 6C, 6CA or 6D, at any particular time the applicable petroleum price for a month occurring after 30 June 1997 in respect of stabilized crude petroleum oil or condensate, obtained from a production area, that is a prescribed production area, a prescribed new production area, a prescribed condensate production area or a prescribed intermediate production area, as the case requires, for the purposes of that section, is:

                     (a)  if at that time the final VOLWARE price for stabilized crude petroleum oil or condensate (as the case requires) for the month and an oil producing region that constitutes or includes that production area has been determined under section 7 of the Petroleum Excise (Prices) Act 1987—that final VOLWARE price; or

                     (b)  if at that time the final VOLWARE price for stabilized crude petroleum oil or condensate (as the case requires) has not been so determined—the interim VOLWARE price for stabilized crude petroleum oil or condensate (as the case requires) determined under that section for the month and an oil producing region that constitutes or includes that production area.

6AC  Application of section 6B, 6C, 6CA or 6D to different oil producing regions

                   If:

                     (a)  a final VOLWARE price or an interim VOLWARE price for stabilized crude petroleum oil or condensate (as the case requires) has been, or is taken to have been, determined under the Petroleum Excise (Prices) Act 1987 for a month and an oil producing region; and

                     (b)  that oil producing region is constituted by or includes:

                              (i)  a particular prescribed production area within the meaning of section 6B; or

                             (ii)  a particular prescribed new production area within the meaning of section 6C; or

                            (iii)  a particular prescribed condensate production area within the meaning of section 6CA; or

                            (iv)  a particular prescribed intermediate production area within the meaning of section 6D;

that determination is taken to have effect, and, at all material times to have had effect, in the application of that section in respect of stabilized crude petroleum or condensate (as the case requires) obtained from that production area, as if it were also a determination of that price made in respect of that particular production area.

6B  Duties of excise on old oil

Definitions

             (1)  In this section:

adjusted previous year’s duty, in relation to a prescribed production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of old oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

non‑adjusted previous year’s duty, in relation to a prescribed production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of old oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

old oil means stabilised crude petroleum oil in respect of which subitem 20.7 of the Schedule applies.

prescribed production area means a petroleum production area prescribed by by‑laws (which, without limiting the generality of the foregoing, may be a relevant accumulation, a well, an oilfield or a gas field).

Introduction

             (2)  The amount of duty in respect of old oil ascertained in accordance with this section shall be ascertained by reference to the prescribed production area from which the oil is produced and to the month of a financial year during which the oil is entered for home consumption.

The amount of duty

                   Subject to subsection (3A), the amount of duty in respect of old oil produced from a prescribed production area and entered for home consumption during a month of a financial year commencing on or after 1 July 2001 is the amount worked out using the formula:

where:

credited adjustment amount is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5C).

debited adjustment amount is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5B).

duty paid is the amount of duty (if any) paid in respect of old oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month.

notional duty is the amount of notional duty in respect of old oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month, worked out in accordance with subsection (4).

Disregarding certain amounts when working out amount of duty

          (3A)  In working out, for the purposes of subsection (3), the amount of duty paid in respect of old oil produced from a prescribed production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:

                     (a)  any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;

                     (b)  any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.

The total amount of notional duty

             (4)  The amount of notional duty in respect of old oil produced from a particular prescribed production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:

                     (a)  the quantity (if any) of the oil that exceeds A ´ 4B but does not exceed A ´ 6B; and

                     (b)  the quantity (if any) of the oil that exceeds A ´ 6B but does not exceed A ´ 8B; and

                     (c)  the quantity (if any) of the oil that exceeds A ´ 8B but does not exceed A ´ 10B; and

                     (d)  the quantity (if any) of the oil that exceeds A ´ 10B but does not exceed A ´ 12B; and

                     (e)  the quantity (if any) of the oil that exceeds A ´ 12B;

where:

A is the number of days in the period.

B is:

                     (a)  where the period is in a year in which there are 365 days—136.98630 kilolitres; or

                     (b)  where the period is in a year in which there are 366 days—136.61202 kilolitres.

The amount of notional duty for a quantity of oil—one petroleum price

             (5)  Subject to subsections (6) and (9), the amount of notional duty in respect of a quantity of oil referred to in subsection (4) is an amount equal to the relevant percentage (set out in subsection (7)) of the product of:

                     (a)  the amount specified in the price that is, at the end of the period referred to in subsection (4) in relation to the quantity of oil, the applicable petroleum price for the month in which the period comes to an end; and

                     (b)  the number of kilolitres in that quantity;

calculated to the nearest cent.

The debited adjustment amount

          (5B)  Where:

                     (a)  during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed production area for that first‑mentioned month is greater than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a debited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that adjusted previous year’s duty and that
non‑adjusted previous year’s duty.

The credited adjustment amount

          (5C)  Where:

                     (a)  during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed production area for that first‑mentioned month is less than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a credited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that non‑adjusted previous year’s duty and that adjusted previous year’s duty.

The amount of notional duty for a quantity of oil—more than one petroleum price

             (6)  Where, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a particular prescribed production area are not all the same, the amount of the notional duty in respect of a quantity of oil referred to in subsection (4) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (7)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:

where:

P is the amount specified in the applicable petroleum price.

Q is the number of kilolitres in the quantity of oil referred to in subsection (4).

K is the number of kilolitres of old oil produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.

KT is the number of kilolitres of old oil produced from that production area and entered for home consumption during the period.

Relevant percentage for a quantity of oil

             (7)  For the purposes of subsections (5) and (6), the relevant percentage in relation to a quantity of oil referred to in subsection (4) is:

                     (a)  in the case of a quantity to which paragraph 4(a) applies—20%; and

                     (b)  in the case of a quantity to which paragraph 4(b) applies—30%; and

                     (c)  in the case of a quantity to which paragraph 4(c) applies—40%; and

                     (d)  in the case of a quantity to which paragraph 4(d) applies—50%; and

                     (e)  in the case of a quantity to which paragraph 4(e) applies—55%.

Rounding the number of kilolitres in a quantity of oil

             (8)  For the purposes of subsections (5) and (6), the number of kilolitres in a quantity of oil shall be taken to be a number equal to:

                     (a)  unless paragraph (b) applies—the number of kilolitres in that quantity calculated to 1 decimal place; or

                     (b)  where the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4—the number of kilolitres in that quantity calculated to 1 decimal place increased by 0.1.

The amount of notional duty—dealing with the first year of production

             (9)  Where no old oil produced from a particular prescribed production area was ever entered for home consumption before the expiration of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (4), (5) and (7) or (4), (6) and (7), the notional duty in respect of old oil produced from that production area and entered for home consumption during a later month (in this subsection referred to as the relevant month) of that financial year, those subsections have effect in relation to the old oil as if each reference in a paragraph of subsection (4) to B were a reference to the product of B and the factor ascertained in accordance with the formula:

where:

G is the number of days in the period commencing on the day on which old oil produced from the prescribed production area was first entered for home consumption and ending on the expiration of the relevant month; and

H is the number of days in the period commencing on the first day of the financial year and ending on the expiration of the relevant month.

Interpretation of the Schedule

           (10)  The words set out after “, if higher,” in the column headed “Rate of Duty” in subitem 20.7 of the Schedule shall be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

6C  Duties of excise on new oil

Definitions

             (1)  In this section:

adjusted previous year’s duty, in relation to a prescribed new production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of new oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

non‑adjusted previous year’s duty, in relation to a prescribed new production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of new oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

prescribed new production area means a new petroleum production area prescribed by by‑laws (which, without limiting the generality of the foregoing, may be a relevant accumulation, a well, an oilfield or a gas field).

Introduction

             (2)  The amount of duty in respect of new oil ascertained in accordance with this section shall be ascertained by reference to the prescribed new production area from which the oil is produced and to the month of a financial year during which the oil is entered for home consumption.

The amount of duty

             (3)  Subject to subsection (3A), the amount of duty in respect of new oil produced from a prescribed new production area and entered for home consumption during a month of a financial year commencing on or after 1 July 2001 is the amount worked out using the formula:

where:

notional duty is the amount of notional duty in respect of new oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month, worked out in accordance with subsection (4).

debited adjustment amount is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5A).

duty paid is the amount of duty (if any) paid in respect of new oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month.

credited adjustment amount is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5B).

Disregarding certain amounts when working out amount of duty

          (3A)  In working out, for the purposes of subsection (3), the amount of duty paid in respect of new oil produced from a prescribed new production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:

                     (a)  any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;

                     (b)  any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.

The total amount of notional duty

             (4)  The amount of notional duty in respect of new oil produced from a particular prescribed new production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:

                     (a)  the quantity (if any) of the oil that exceeds A  10B but does not exceed A  12B;

                     (b)  the quantity (if any) of the oil that exceeds A  12B but does not exceed A  14B;

                     (c)  the quantity (if any) of the oil that exceeds A  14B but does not exceed A  16B; and

                     (d)  the quantity (if any) of the oil that exceeds A  16B;

where:

A is the number of days in the period.

B is:

                     (a)  where the period in a year in which there are 365 days—136.98630 kilolitres; or

                     (b)  where the period is in a year in which there are 366 days—136.61202 kilolitres.

The amount of notional duty for a quantity of oil—one petroleum price

             (5)  Subject to subsections (6) and (9), the amount of notional duty in respect of a quantity of oil referred to in subsection (4) is an amount equal to the relevant percentage (set out in subsection (7)) of the product of:

                     (a)  the amount specified in the price that is, at the end of the period referred to in subsection (4) in relation to the quantity of oil, the applicable petroleum price for the month in which the period comes to an end; and

                     (b)  the number of kilolitres in that quantity;

calculated to the nearest cent.

The debited adjustment amount

          (5A)  Where:

                     (a)  during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed new production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed new production area for that first‑mentioned month is greater than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a debited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that adjusted previous year’s duty and that non‑adjusted previous year’s duty.

The credited adjustment amount

          (5B)  Where:

                     (a)  during a month of a financial year, a VOLWARE price for stabilised crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed new production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed new production area for that first‑mentioned month is less than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a credited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that non‑adjusted previous year’s duty and that adjusted previous year’s duty.

The amount of notional duty for a quantity of oil—more than one petroleum price

             (6)  Where, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a particular prescribed new production area are not all the same, the amount of the notional duty in respect of a quantity of oil referred to in subsection (4) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (7)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:

where:

P is the amount specified in the applicable petroleum price.

Q is the number of kilolitres in the quantity of oil referred to in subsection (4).

K is the number of kilolitres of new oil produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.

KT is the number of kilolitres of new oil produced from that production area and entered for home consumption during the period.

Relevant percentage for a quantity of oil

             (7)  For the purposes of subsections (5) and (6), the relevant percentage in relation to a quantity of oil referred to in subsection (4) is:

                     (a)  in the case of a quantity to which paragraph 4(a) applies—10%; and

                     (b)  in the case of a quantity to which paragraph 4(b) applies—15%; and

                     (c)  in the case of a quantity to which paragraph 4(c) applies—20%; and

                     (d)  in the case of a quantity to which paragraph 4(d) applies—30%.

Rounding the number of kilolitres in a quantity of oil

             (8)  For the purposes of subsections (5) and (6), the number of kilolitres in a quantity of oil shall be taken to be a number equal to:

                     (a)  unless paragraph (b) applies—the number of kilolitres in that quantity calculated to 1 decimal place; or

                     (b)  where the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4—the number of kilolitres in that quantity calculated to 1 decimal place increased by 0.1.

The amount of notional duty—dealing with the first year of production

             (9)  When no new oil produced from a particular prescribed new production area was ever entered for home consumption before the expiration of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (4), (5) and (7) or (4), (6) and (7), the notional duty in respect of new oil produced from the production area and entered for home consumption during a later month (in this subsection referred to as the relevant month) of that financial year, those subsections have effect in relation to the new oil as if each reference in a paragraph of subsection (4) to B were a reference to the product of B and the factor ascertained in accordance with the formula:

where:

M is the number of days in the period commencing on the day on which new oil produced from the prescribed new production area was first entered for home consumption and ending on the expiration of the relevant month; and

N is the number of days in the period commencing on the first day of the financial year and ending on the expiration of the relevant month.

Interpretation of the Schedule

           (10)  The words set out after “, if higher,” in the column headed “Rate of Duty” in subitem 20.5 of the Schedule shall be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

6CA  Duties of excise on condensate

Definitions

             (1)  In this section:

adjusted previous year’s duty, in relation to a prescribed condensate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of condensate produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

non‑adjusted previous year’s duty, in relation to a prescribed condensate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of condensate produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

prescribed condensate production area has the meaning given by subsection (1A).

          (1A)  Prescribed condensate production area means any of the following:

                     (a)  a condensate production area prescribed by by‑laws (which, without limiting the generality of the foregoing, may be a relevant accumulation, a well, an oilfield or a gas field);

                     (b)  the Rankin Trend (see subsection (1B)).

Note:          A by‑law may be expressed to take effect before the date it is registered under the Legislative Instruments Act 2003 (see subsection (13) of this section).

          (1B)  The Rankin Trend means the area that includes the following:

                     (a)  the reservoirs, or groups of reservoirs, known as:

                              (i)  North Rankin; and

                             (ii)  Perseus; and

                            (iii)  Searipple; and

                            (iv)  Goodwyn; and

                             (v)  Keast/Dockrell; and

                            (vi)  Echo/Yodel;

                     (b)  other reservoirs, or groups of reservoirs, (if any) that are specified in the regulations made for the purposes of this paragraph.

          (1C)  Before the Governor‑General makes a regulation specifying a reservoir, or a group of reservoirs, for the purposes of paragraph (1B)(b):

                     (a)  the Resources Minister must be satisfied that the reservoir, or the group of reservoirs, is part of the same field as a reservoir or group of reservoirs mentioned in paragraph (1B)(a); and

                     (b)  if the Resources Minister is so satisfied—the Resources Minister must consider the effect of specifying the reservoir, or the group of reservoirs, on the efficient exploitation of the resource related to the reservoir, or to the group of reservoirs.

          (1D)  Despite subsection 12(2) of the Legislative Instruments Act 2003, regulations specifying a reservoir, or a group of reservoirs, for the purposes of paragraph (1B)(b) of this section may be expressed to take effect from a date before the regulations are registered under the Legislative Instruments Act 2003.

          (1E)  Subsection (1D) does not apply to regulations that create, modify or otherwise affect a provision that makes a person liable to an offence or civil penalty.

Introduction

             (2)  The amount of duty in respect of condensate ascertained in accordance with this section is to be ascertained by reference to the prescribed condensate production area from which the condensate is produced and to the month of a financial year during which the condensate is entered for home consumption.

The amount of duty

             (3)  Subject to subsection (4), the amount of duty in respect of condensate produced from a prescribed condensate production area and entered for home consumption during a month of a financial year is the amount worked out using the formula:

where:

credited adjustment amount is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (8).

debited adjustment amount is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (7).

duty paid is the amount of duty (if any) paid in respect of condensate produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month.

notional duty is the amount of notional duty in respect of condensate produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month, worked out in accordance with subsection (5).

Disregarding certain amounts when working out amount of duty

             (4)  In working out, for the purposes of subsection (3), the amount of duty paid in respect of condensate produced from a prescribed condensate production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:

                     (a)  any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;

                     (b)  any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.

The total amount of notional duty

             (5)  The amount of notional duty in respect of condensate produced from a particular prescribed condensate production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:

                     (a)  the quantity (if any) of the condensate that exceeds A  10B but does not exceed A  12B;

                     (b)  the quantity (if any) of the condensate that exceeds A  12B but does not exceed A  14B;

                     (c)  the quantity (if any) of the condensate that exceeds A  14B but does not exceed A  16B; and

                     (d)  the quantity (if any) of the condensate that exceeds A  16B;

where:

A is the number of days in the period.

B is:

                     (a)  where the period in a year in which there are 365 days—136.98630 kilolitres; or

                     (b)  where the period is in a year in which there are 366 days—136.61202 kilolitres.

The amount of notional duty for a quantity of condensate—one petroleum price

             (6)  Subject to subsections (9) and (12), the amount of notional duty in respect of a quantity of condensate referred to in subsection (5) is an amount equal to the relevant percentage (set out in subsection (10)) of the product of:

                     (a)  the amount specified in the price that is, at the end of the period referred to in subsection (5) in relation to the quantity of condensate, the applicable petroleum price for the month in which the period comes to an end; and

                     (b)  the number of kilolitres in that quantity;

calculated to the nearest cent.

The debited adjustment amount

             (7)  If:

                     (a)  during a month of a financial year, a VOLWARE price for condensate for a month of the immediately preceding financial year and a particular prescribed condensate production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed condensate production area for that first‑mentioned month is greater than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a debited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that adjusted previous year’s duty and that non‑adjusted previous year’s duty.

The credited adjustment amount

             (8)  If:

                     (a)  during a month of a financial year, a VOLWARE price for condensate for a month of the immediately preceding financial year and a particular prescribed condensate production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed condensate production area for that first‑mentioned month is less than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a credited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that non‑adjusted previous year’s duty and that adjusted previous year’s duty.

The amount of notional duty for a quantity of condensate—more than one petroleum price

             (9)  If, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a particular prescribed condensate production area are not all the same, the amount of the notional duty in respect of a quantity of condensate referred to in subsection (5) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (10)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:

where:

K is the number of kilolitres of condensate produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.

KT is the number of kilolitres of condensate produced from that production area and entered for home consumption during the period.

P is the amount specified in the applicable petroleum price.

Q is the number of kilolitres in the quantity of condensate referred to in subsection (5).

Relevant percentage for a quantity of condensate

           (10)  For the purposes of subsections (6) and (9), the relevant percentage in relation to a quantity of condensate referred to in subsection (5) is:

                     (a)  in the case of a quantity to which paragraph (5)(a) applies—10%; and

                     (b)  in the case of a quantity to which paragraph (5)(b) applies—15%; and

                     (c)  in the case of a quantity to which paragraph (5)(c) applies—20%; and

                     (d)  in the case of a quantity to which paragraph (5)(d) applies—30%.

Rounding the number of kilolitres in a quantity of condensate

           (11)  For the purposes of subsections (6) and (9), the number of kilolitres in a quantity of condensate is taken to be a number equal to:

                     (a)  unless paragraph (b) applies—the number of kilolitres in that quantity calculated to one decimal place; or

                     (b)  if the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4—the number of kilolitres in that quantity calculated to one decimal place increased by 0.1.

The amount of notional duty—dealing with the first year of production

           (12)  When no condensate produced from a particular prescribed condensate production area was ever entered for home consumption before the end of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (5), (6) and (10) or (5), (9) and (10), the notional duty in respect of condensate produced from the production area and entered for home consumption during a later month (the relevant month) of that financial year, those subsections have effect in relation to the condensate as if each reference in a paragraph of subsection (5) to B were a reference to the product of B and the factor ascertained in accordance with the formula:

where:

M is the number of days in the period commencing on the day on which condensate produced from the prescribed condensate production area was first entered for home consumption and ending on the end of the relevant month.

N is the number of days in the period commencing on the first day of the financial year and ending on the end of the relevant month.

           (13)  Despite subsection 12(2) of the Legislative Instruments Act 2003, a by‑law prescribing a condensate production area may be expressed to take effect before the date it is registered under that Act.

        (13A)  Despite section 169 of the Excise Act 1901, a by‑law prescribing a condensate production area may have the effect of imposing duty, in relation to condensate entered for home consumption before the date on which the by‑law is published in the Gazette, at a rate higher than the rate of duty payable in respect of the condensate on the day on which the condensate was entered for home consumption.

Interpretation of the Schedule

           (14)  The words set out after “, if higher,” in the column headed “Rate of Duty” in subitem 21.3 of the Schedule are taken, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

6D  Duties of excise on intermediate oil

Definitions

             (1)  In this section:

adjusted previous year’s duty, in relation to a prescribed intermediate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of intermediate oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that are, at the end of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

non‑adjusted previous year’s duty, in relation to a prescribed intermediate production area in relation to a month of a financial year, means the amount of duty that, at the end of the financial year immediately preceding the financial year in which that month occurs, would have been payable in respect of intermediate oil produced from that area and entered for home consumption during that preceding year if, for the prices that were, at the end of that preceding year, the applicable petroleum prices for all of the months of that preceding year, there had been substituted the prices that were, immediately before the commencement of that first‑mentioned month, the respective applicable petroleum prices for all of those months.

prescribed intermediate production area means an intermediate petroleum production area prescribed by by‑laws (which, without limiting the generality of the foregoing, may be a relevant accumulation, a well, an oilfield or a gas field).

Introduction

             (2)  The amount of duty in respect of intermediate oil ascertained in accordance with this section shall be ascertained by reference to the prescribed intermediate production area from which the oil is produced and to the month of a financial year during which the oil is entered for home consumption.

The amount of duty

             (3)  Subject to subsection (3A), the amount of duty in respect of intermediate oil produced from a prescribed intermediate production area and entered for home consumption during a month of a financial year commencing on or after 1 July 1997 is the amount worked out using the formula:

where:

notional duty is the amount of notional duty in respect of intermediate oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month, worked out in accordance with subsection (4).

debited adjustment amount is the debited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5A).

duty paid is the amount of duty (if any) paid in respect of intermediate oil produced from that area and entered for home consumption during the period starting at the start of that financial year and ending at the end of that month.

credited adjustment amount is the credited adjustment amount (if any) for that area and that month, worked out in accordance with subsection (5B).

Disregarding certain amounts when working out amount of duty

          (3A)  In working out, for the purposes of subsection (3), the amount of duty paid in respect of intermediate oil produced from a prescribed intermediate production area and entered for home consumption during a period starting at the start of a financial year and ending at the end of a month of that year, the following amounts are to be disregarded:

                     (a)  any increases in the amount of duty paid as a result of the addition of debited adjustment amounts for that area for any of the preceding months of that year;

                     (b)  any decreases in that amount as a result of the subtraction of credited adjustment amounts for that area for any of those months.

The total amount of notional duty

             (4)  The amount of notional duty in respect of intermediate oil produced from a particular prescribed intermediate production area and entered for home consumption during a particular period is the sum of the amounts of notional duty in respect of:

                     (a)  the quantity (if any) of the oil that exceeds A  6B but does not exceed A  8B;

                     (b)  the quantity (if any) of the oil that exceeds A  8B but does not exceed A  10B;

                     (c)  the quantity (if any) of the oil that exceeds A  10B but does not exceed A  12B; and

                     (d)  the quantity (if any) of the oil that exceeds A  12B;

where:

A is the number of days in the period.

B is:

                     (a)  where the period is in a year in which there are 365 days—136.98630 kilolitres; or

                     (b)  where the period is in a year in which there are 366 days—136.61202 kilolitres.

The amount of notional duty for a quantity of oil—one petroleum price

             (5)  Subject to subsections (6) and (9), the amount of notional duty in respect of a quantity of oil referred to in subsection (4) is an amount equal to the relevant percentage (set out in subsection (7)) of the product of:

                     (a)  the amount specified in the price that is, at the end of the period referred to in subsection (4) in relation to the quantity of oil, the applicable petroleum price for the month in which the period comes to an end; and

                     (b)  the number of kilolitres in that quantity;

calculated to the nearest cent.

The debited adjustment amount

          (5A)  Where:

                     (a)  during a month of a financial year, a VOLWARE price for stabilized crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed intermediate production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed intermediate production area for that first‑mentioned month is greater than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a debited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that adjusted previous year’s duty and that non‑adjusted previous year’s duty.

The credited adjustment amount

          (5B)  Where:

                     (a)  during a month of a financial year, a VOLWARE price for stabilized crude petroleum oil for a month of the immediately preceding financial year and a particular prescribed intermediate production area is determined under section 7 of the Petroleum Excise (Prices) Act 1987; and

                     (b)  the adjusted previous year’s duty for that prescribed intermediate production area for that first‑mentioned month is less than the non‑adjusted previous year’s duty for that area for that first‑mentioned month;

there is a credited adjustment amount for that area for that first‑mentioned month, being an amount equal to the difference between that non‑adjusted previous year’s duty and that adjusted previous year’s duty.

The amount of notional duty for a quantity of oil—more than one petroleum price

             (6)  Where, at the end of a period in a financial year, the applicable petroleum prices for the months in which the period occurs and a prescribed intermediate production area are not all the same, the amount of the notional duty in respect of a quantity of oil referred to in subsection (4) produced from that production area and entered for home consumption during the period is an amount equal to the relevant percentage (set out in subsection (7)) of the sum of the amounts calculated in respect of each such applicable petroleum price in operation during the period in accordance with the formula:

where:

P is the amount specified in the applicable petroleum price.

Q is the number of kilolitres in the quantity of oil referred to in subsection (4).

K is the number of kilolitres of intermediate oil produced from that production area and entered for home consumption during that part of the period during which the applicable petroleum price was in operation.

KT is the number of kilolitres of intermediate oil produced from that production area and entered for home consumption during the period.

Relevant percentage for a quantity of oil

             (7)  For the purposes of subsections (5) and (6), the relevant percentage in relation to a quantity of oil referred to in subsection (4) is:

                     (a)  in the case of a quantity to which paragraph (4)(a) applies—15%;

                     (b)  in the case of a quantity to which paragraph (4)(b) applies—30%;

                     (c)  in the case of a quantity to which paragraph (4)(c) applies—50%; and

                     (d)  in the case of a quantity to which paragraph (4)(d) applies—55%.

Rounding the number of kilolitres in a quantity of oil

             (8)  For the purposes of subsections (5) and (6), the number of kilolitres in a quantity of oil shall be taken to be a number equal to:

                     (a)  unless paragraph (b) applies—the number of kilolitres in that quantity calculated to 1 decimal place; or

                     (b)  where the number of kilolitres in that quantity calculated to 2 decimal places ends in a number greater than 4—the number of kilolitres in that quantity calculated to 1 decimal place increased by 0.1.

The amount of notional duty—dealing with the first year of production

             (9)  Where no intermediate oil produced from a particular prescribed intermediate production area was ever entered for home consumption before the expiration of the first month of a particular financial year, then, in ascertaining, in accordance with subsections (4), (5) and (7) or (4), (6) and (7), the notional duty in respect of intermediate oil produced from that production area and entered for home consumption during a later month (in this subsection referred to as the relevant month) of that financial year, those subsections have effect in relation to the intermediate oil as if each reference in a paragraph of subsection (4) to B were a reference to the product of B and the factor ascertained in accordance with the formula:

where:

R is the number of days in the period commencing on the day on which intermediate oil produced from the prescribed intermediate production area was first entered for home consumption and ending on the expiration of the relevant month; and

S is the number of days in the period commencing on the first day of the financial year and ending on the expiration of the relevant month.

Interpretation of the Schedule

           (10)  The words set out after “, if higher,” in the column headed “Rate of Duty” in subitem 20.6 of the Schedule shall be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty.

6E  Delayed‑entry oil rate

             (1)  In this section:

applicable petroleum price has the same meaning as it has for the purposes of section 6AB.

             (2)  For the purposes of this Act, the delayed‑entry oil rate that applies to delayed‑entry oil from a particular prescribed source is the amount per kilolitre ascertained in accordance with the formula:

where:

T is the applicable petroleum price in relation to the month in which the operative day for that delayed‑entry oil occurs and to the production area constituting that prescribed source if the oil had continued to be covered by section 6B, 6C, 6CA or 6D, whichever is applicable, on and after the operative day.

U is the number of dollars, calculated to 2 decimal places, in the amount of the duties of Excise paid in respect of the crude petroleum oil produced from that source that was entered for home consumption during the pre‑operative year for that source.

W is:

                     (a)  if the applicable petroleum price was the same in relation to all months of the pre‑operative year and to the production area that is the prescribed source from which the oil was produced—the product of the number of kilolitres of the stabilised crude petroleum oil produced from that source that was entered for home consumption during that pre‑operative year and the number of dollars, calculated to 2 decimal places, in the amount specified in the applicable petroleum price; or

                     (b)  if the applicable petroleum price was not the same in relation to all months of the pre‑operative year and to that production area—the number ascertained by:

                              (i)  working out, in respect of each applicable petroleum price in operation in relation to a month or months of that pre‑operative year and to that production area, the product of the number of dollars, calculated to 2 decimal places, in the amount specified in the applicable petroleum price and the number of kilolitres of the crude petroleum oil produced from that prescribed source that was entered for home consumption during that month or those months; and

                             (ii)  adding the products calculated under subparagraph (i).

6G  Duty payable on blended goods

             (1)  Work out the duty payable under this Act on goods (the blended goods) that are classified to subitem 10.7, 10.11, 10.12 or 10.30 of the Schedule as follows:

Method statement

Step 1.   Add up the amount of duty that would be payable on each constituent of the blended goods, that is classified to item 10 of the Schedule, if the constituent had not been included in the blended goods.

Step 2.   Work out the volume, in litres, of the blended goods that is not attributable to those constituents or to water added to manufacture the blended goods.

Step 3.   Multiply the result of step 2 by $0.38143.

Step 4.   Total the results of steps 1 and 3.

Step 5.   Subtract from the total any duty paid on a constituent of the blended goods that is classified to item 10 or 15 of the Schedule.

             (2)  If a constituent of the blended goods was imported, assume for the purposes of subsection (1) that:

                     (a)  the constituent was manufactured in Australia when it was imported; and

                     (b)  if customs duty was paid on the constituent, there was a payment of excise duty equal to the lesser of the following amounts (or either of them if they are equal):

                              (i)  the amount of excise duty that would have been payable on the constituent had it been manufactured in Australia when it was imported;

                             (ii)  the amount of the customs duty paid.

7  Regulations

                   The Governor‑General may make regulations prescribing matters required or permitted by this Act to be prescribed.


The Schedule [see Note 2]

beer means a brewed beverage that:

                     (a)  is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:

                              (i)  whether the cereals are malted or unmalted; and

                             (ii)  whether or not the aqueous extract contains other sources of carbohydrates; and

                     (b)  contains:

                              (i)  hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or

                             (ii)  other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and

                     (c)  contains not more than 4.0% by weight of sugars; and

                     (d)  has not had added to it, at any time, artificial sweetener; and

                     (e)  may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and

                      (f)  may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage; and

                     (g)  contains more than 1.15% by volume of alcohol.

brandy means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.

grape wine has the same meaning as in Subdivision 31‑A of the A New Tax System (Wine Equalisation Tax) Act 1999.

lubricant/fluid/oil products means the following:

                     (a)  lubricant base oils;

                     (b)  prepared lubricant additives containing carrier oils;

                     (c)  lubricants for engines, gear sets, pumps and bearings;

                     (d)  hydraulic fluids;

                     (e)  brake fluids;

                      (f)  transmission oils;

                     (g)  transformer and heat transfer oils.

other excisable beverage means any beverage containing more than 1.15% alcohol by volume, but does not include:

                     (a)  beer; or

                     (b)  brandy; or

                     (c)  wine.

sugar means:

                     (a)  monosaccharide; or

                     (b)  disaccharide.

tobacco means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.

wine has the same meaning as in Subdivision 31‑A of the A New Tax System (Wine Equalisation Tax) Act 1999.

Items 1 to 3 of this Schedule do not include any liquor that has been produced for non‑commercial purposes, using non‑commercial facilities and equipment, other than a liquor that is, or that contains, any spirit obtained by distillation.

A reference to alcohol is taken to be a reference to ethyl alcohol.

                   The volume of alcohol contained in goods:

                     (a)  is to be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees Celsius; and

                     (b)  if a calculation for the purpose of ascertaining that volume is made by reference to the specific gravity of alcohol—is to be so made on the basis that, at a temperature of 20 degrees Celsius and in vacuum, the specific gravity of alcohol in relation to water is 0.79067; and

                     (c)  subject to the requirements of paragraphs (a) and (b)—may be ascertained in accordance with the rules (if any) made for that purpose under section 65 of the Excise Act 1901; and

                     (d)  if the circumstances set out in section 77FA of the Excise Act 1901 apply and for the purposes of working out the duty payable on the goods—is to be ascertained in accordance with that last‑mentioned section.

 

Excise duties

Item

Subitem

Description of goods

Rate of Duty

1

 

Beer

 

 

1.1

Beer not exceeding 3% by volume of alcohol packaged in an individual container not exceeding 48 litres

$31.73 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.2

Beer not exceeding 3% by volume of alcohol packaged in an individual container exceeding 48 litres

$6.33 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.5

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres

$36.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.6

Beer exceeding 3% but not exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres

$19.89 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.10

Beer exceeding 3.5% by volume of alcohol packaged in an individual container not exceeding 48 litres

$36.98 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.11

Beer exceeding 3.5% by volume of alcohol packaged in an individual container exceeding 48 litres

$26.03 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.15

Beer not exceeding 3% by volume of alcohol produced for non‑commercial purposes using commercial facilities or equipment

$2.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

1.16

Beer exceeding 3% by volume of alcohol produced for non‑commercial purposes using commercial facilities or equipment

$2.58 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

 

Other excisable beverages not exceeding 10% by volume of alcohol

$66.67 per litre of alcohol

3

 

Spirits; Other excisable beverages exceeding 10% by volume of alcohol

 

 

3.1

Brandy

$58.48 per litre of alcohol

 

3.2

Other excisable beverages exceeding 10% by volume of alcohol

$62.64 per litre of alcohol

 

3.5

Spirit that:

(a) a person has an approval, under section 77FD of the Excise Act 1901, to use for fortifying Australian wine or Australian grape must; and

(b) is otherwise covered by the approval

Free

 

3.6

Spirit that:

(a) is for use by a person who is included in a class of persons determined under section 77FE of the Excise Act 1901; and

(b) if a quantity is specified in a determination under that section in relation to the person—does not exceed that quantity; and

(c) is for an industrial, manufacturing, scientific, medical, veterinary or educational purpose

Free

 

3.7

Spirit that:

(a) a person has an approval, under section 77FF of the Excise Act 1901, to use for an industrial, manufacturing, scientific, medical, veterinary or educational purpose; and

(b) is otherwise covered by the approval

Free

 

3.8

Spirit denatured according to a formula determined under section 77FG of the Excise Act 1901, other than spirit for use as fuel in an internal combustion engine

Free

 

3.10

Spirits not elsewhere included

$62.64 per litre of alcohol

5

 

Tobacco, cigars, cigarettes and snuff

 

 

5.1

In stick form not exceeding in weight 0.8 grams per stick actual tobacco content

$0.32775 per stick

 

5.5

Other

$409.71 per kilogram of tobacco content

10

 

Goods as follows:

(a) petroleum condensate and stabilised crude petroleum oil for use otherwise than:

(i) in the recovery, production, pipeline transportation or refining of petroleum condensate or stabilised crude petroleum oil; or

(ii) as feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901;

(b) topped crude petroleum oil;

(c) refined or semi‑refined liquid products derived from petroleum, other than such products for use (other than in an internal combustion engine) in refining petroleum condensate or stabilised crude petroleum oil;

(d) liquid hydrocarbon products derived through a recycling, manufacturing or other process;

(da) liquefied petroleum gas;

(db) liquefied natural gas;

(dc) compressed natural gas;

(e) denatured ethanol for use as fuel in an internal combustion engine;

(f) biodiesel;

(g) blends of 1 or more of the above goods (with or without other substances), other than blends covered by subsection 77H(1), (2A), (2B) or (3) of the Excise Act 1901;

but not including the following:

(h) goods classified to item 15;

(i) waxes and bitumen

 

 

 

(j) goods covered by section 77HA or 77HB of the Excise Act 1901

 

 

10.1

Petroleum condensate

$0.38143 per litre

 

10.2

Stabilised crude petroleum oil

$0.38143 per litre

 

10.3

Topped crude petroleum oil

$0.38143 per litre

 

10.5

Gasoline (other than for use as fuel in aircraft)

$0.38143 per litre

 

10.6

Gasoline for use as fuel in aircraft

$0.03556 per litre

 

10.7

Blends of gasoline and ethanol

The amount of duty worked out under section 6G

 

10.10

Diesel (other than biodiesel)

$0.38143 per litre

 

10.11

Blends of diesel and ethanol

The amount of duty worked out under section 6G

 

10.12

Blends of diesel and biodiesel

The amount of duty worked out under section 6G

 

10.15

Heating oil

$0.38143 per litre

 

10.16

Kerosene (other than for use as fuel in aircraft)

$0.38143 per litre

 

10.17

Kerosene for use as fuel in aircraft

$0.03556 per litre

 

10.18

Fuel oil

$0.38143 per litre

 

10.19A

Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.025 per litre

 

10.19B

Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.0522 per kilogram

 

10.19C

Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.0522 per kilogram

 

10.20

Denatured ethanol for use as fuel in an internal combustion engine

$0.38143 per litre

 

10.21

Biodiesel

$0.38143 per litre

 

10.25

Liquid aromatic hydrocarbons consisting principally of benzene, toluene or xylene or mixtures of them (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 per litre

 

10.26

Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 per litre

 

10.27

White spirit (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 per litre

 

10.28

Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)

$0.38143 per litre

 

10.30

Blends of 1 or more of the above goods (with or without other substances) not elsewhere included that can be used as fuel in an internal combustion engine (other than goods covered by section 77J of the Excise Act 1901)

The amount of duty worked out under section 6G

15

 

Goods as follows, other than:

(a) goods for use as a fuel; and

(b) exempt oils and hydraulic fluids

 

 

15.1

Petroleum‑based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases

$0.05449 per litre

 

15.2

Petroleum‑based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as oils (including lubricant/fluid/oil products) but not greases

$0.05449 per litre

 

15.3

Petroleum‑based greases and their synthetic equivalents

$0.05449 per kilogram

 

15.4

Petroleum‑based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as greases

$0.05449 per kilogram

20

 

Stabilised crude petroleum oil, other than:

(a) stabilised crude petroleum oil produced from a Resource Rent Tax area; and

(b) exempt offshore oil

 

 

20.1

As prescribed by by‑law

Free

 

20.2

Delayed‑entry oil

The delayed‑entry oil rate that applies to the oil

 

20.3

Pre‑threshold onshore oil

Free

 

20.5

New oil

Free, or, if higher, the amount of duty worked out under section 6C

 

20.6

Intermediate oil

Free, or, if higher, the amount of duty worked out under section 6D

 

20.7

Other

Free, or, if higher, the amount of duty worked out under section 6B

21

 

Condensate, other than:

(a) condensate produced from a Resource Rent Tax area; and

(b) condensate produced from a prescribed source; and

(c) exempt offshore condensate

 

 

21.1

As prescribed by by‑law

Free

 

21.2

Pre‑threshold onshore condensate

Free

 

21.3

Other

Free, or, if higher, the amount of duty worked out under section 6CA


Notes to the Excise Tariff Act 1921

Note 1

The Excise Tariff Act 1921 as shown in this compilation comprises Act No. 26, 1921 amended as indicated in the Tables below.

All relevant information pertaining to application, saving or transitional provisions prior to 19 September 1997 is not included in this compilation. For subsequent information see Table A.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Excise Tariff 1921

26, 1921

16 Dec 1921

25 Mar 1920

 

Excise Tariff 1924

28, 1924

26 Sept 1924

1 Jan 1925

S. 4

Excise Tariff 1926

28, 1926

21 July 1926

21 July 1926

Ss. 3 and 4

Excise Tariff 1928

4, 1928

31 Mar 1928

31 Mar 1928 (a)

S. 3

 

 

 

 

Ss. 4 and 5 (rep. by 80, 1950, s. 3)

as amended by

 

 

 

 

Statute Law Revision Act 1950

80, 1950

16 Dec 1950

31 Dec 1950

S. 16

Excise Tariff 1933

20, 1933

21 Nov 1933

26 Feb 1932 (a)

Ss. 3 and 4
S. 5 (rep. by 80, 1950, s. 3)

as amended by

 

 

 

 

Statute Law Revision Act 1950

80, 1950

16 Dec 1950

31 Dec 1950

S. 16

Excise Tariff (No. 2) 1933

21, 1933

21 Nov 1933

5 Oct 1933 (a)

Ss. 3 and 4
S. 5 (rep. by 80, 1950, s. 3)

as amended by

 

 

 

 

Statute Law Revision Act 1950

80, 1950

16 Dec 1950

31 Dec 1950

S. 16

Excise Tariff 1936

17, 1936

27 May 1936

29 Nov 1935 (a)

Ss. 3 and 4
Ss. 5 and 6 (rep. by 80, 1950, s. 3)

as amended by

 

 

 

 

Statute Law Revision Act 1950

80, 1950

16 Dec 1950

31 Dec 1950

S. 16

Excise Tariff 1938

24, 1938

5 July 1938

1 Jan 1938 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1938

70, 1938

10 Dec 1938

22 Sept 1938 (a)

Ss. 3 and 4

Excise Tariff 1939

29, 1939

26 Sept 1939

5 May 1938 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1939

54, 1939

15 Dec 1939

9 Sept 1938 (a)

Ss. 3 and 4

Excise Tariff (No. 3) 1939

65, 1939

15 Dec 1939

1 Dec 1939 (a)

Ss. 3 and 4

Excise Tariff 1948

3, 1948

27 Apr 1948

15 Nov 1946 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1948

4, 1948

27 Apr 1948

5 June 1947 (a)

Ss. 3 and 4

Excise Tariff (No. 3) 1948

14, 1948

27 Apr 1948

19 Feb 1948 (a)

Ss. 3 and 4

Excise Tariff (No. 4) 1948

93, 1948

21 Dec 1948

9 Sept 1948 (a)

Ss. 3–5

Excise Tariff 1949

77, 1949

28 Oct 1949

8 Sept 1949 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1949

82, 1949

28 Oct 1949

1 Nov 1949 (a)

Ss. 4 and 5

Excise Tariff 1950

61, 1950

14 Dec 1950

1 July 1950 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1950

62, 1950

14 Dec 1950

6 Dec 1950 (a)

Ss. 3–5

Statute Law Revision Act 1950

80, 1950

16 Dec 1950

31 Dec 1950

S. 16

Excise Tariff 1952

83, 1952

6 Nov 1952

26 Sept 1952 (a)

Ss. 3 and 4

Excise Tariff 1953

78, 1953

10 Dec 1953

25 Nov 1953 (a)

Ss. 3 and 4

Excise Tariff 1956

16, 1956

12 May 1956

15 Mar 1956 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1956

59, 1956

13 Sept 1956

17 May 1956 (a)

Ss. 3 and 4

Excise Tariff (No. 3) 1956

87, 1956

8 Nov 1956

31 Aug 1956 (a)

Ss. 3 and 4

Excise Tariff 1957

82, 1957

12 Dec 1957

4 Sept 1957 (a)

Ss. 3 and 4

Excise Tariff 1958

19, 1958

21 May 1958

21 Mar 1958 (a)

Ss. 3 and 4

Excise Tariff 1959

26, 1959

29 Apr 1959

20 Mar 1959 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1959

65, 1959

12 Nov 1959

1 Sept 1959 (a)

Ss. 3 and 4

Excise Tariff (No. 3) 1959

66, 1959

12 Nov 1959

9 Oct 1959 (a)

Ss. 3 and 4

Excise Tariff 1960

26, 1960

26 May 1960

29 Apr 1960 (a)

Ss. 3 and 4

Excise Tariff (No. 2) 1960

57, 1960

19 Nov 1960

17 Aug 1960 (a)

Ss. 3 and 4

Excise Tariff 1961

21, 1961

19 May 1961

1 June 1961

S. 4

Excise Tariff (No. 2) 1961

55, 1961

24 Oct 1961

16 Aug 1961

S. 4

Excise Tariff 1962

73, 1962

3 Dec 1962

8 Nov 1962

S. 4

Excise Tariff 1963

41, 1963

20 Sept 1963

17 May 1963

S. 4

Excise Tariff (No. 2) 1963

91, 1963

31 Oct 1963

30 Oct 1963

S. 5

Excise Tariff 1964

125, 1964

24 Nov 1964

12 Aug 1964

S. 4

Excise Tariff 1965

83, 1965

30 Nov 1965

18 Aug 1965

S. 4

Excise Tariff (No. 2) 1965

140, 1965

18 Dec 1965

14 Feb 1966

S. 4

Excise Tariff 1967

18, 1967

12 May 1967

12 May 1967

S. 5

Excise Tariff (No. 2) 1967

82, 1967

8 Nov 1967

Ss. 1 and 2: Royal Assent
Remainder: 17 Mar 1967

S. 4

Excise Tariff 1968

74, 1968

31 Oct 1968

S. 3: 1 Jan 1968
S. 4: 17 May 1968
Remainder: Royal Assent

Ss. 3(2) and 4(2)

Excise Tariff (No. 2) 1968

75, 1968

31 Oct 1968

1 Nov 1968

S. 4

Excise Tariff 1969

5, 1969

8 Apr 1969

8 Apr 1969

Ss. 3(2) and 4

Excise Tariff (No. 2) 1969

33, 1969

9 June 1969

Ss. 1 and 2: Royal Assent
Remainder: 28 Mar 1969

S. 4

Excise Tariff 1970

81, 1970

26 Oct 1970

19 Aug 1970

S. 4

Excise Tariff 1971

108, 1971

6 Dec 1971

18 Aug 1971

S. 4

Excise Tariff 1972

22, 1972

17 May 1972

1 July 1972

S. 4

Excise Tariff (No. 2) 1972

64, 1972

31 Aug 1972

31 Aug 1972

S. 5

Excise Tariff (No. 3) 1972

119, 1972

2 Nov 1972

S. 3: 31 Aug 1972
Remainder: 16 Aug 1972

S. 5

Excise Tariff 1973

20, 1973

18 Apr 1973

18 Apr 1973

S. 4

Excise Tariff (No. 2) 1973

23, 1973

18 Apr 1973

18 Apr 1973

S. 4

Excise Tariff (No. 3) 1973

146, 1973

22 Nov 1973

21 Aug 1973 (a)

S. 4

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

Ss. 9(1) and 10

Excise Tariff 1974

121, 1974

3 Dec 1974

S. 4: 17 Sept 1974 (a)
Remainder: 23 July 1974 (a)

Ss. 3(2) and 4(2)

Excise Tariff 1975

104, 1975

7 Oct 1975

19 Aug 1975 (a)

S. 4

Excise Tariff Amendment Act 1977

104, 1977

13 Oct 1977

S. 4: 1 July 1977 (a)
Remainder: 16 Aug 1977 (a)

Ss. 4(2) and 5(2)

Excise Tariff Amendment Act (No. 2) 1977

136, 1977

10 Nov 1977

17 Aug 1977 (a)

S. 3(2)

Excise Tariff Amendment Act 1978

48, 1978

12 June 1978

18 Nov 1977 (a)

S. 3(2)

Excise Tariff Amendment Act (No. 2) 1978

184, 1978

4 Dec 1978

S. 4: 16 Aug 1978 (a)
Remainder: 15 Aug 1978 (a)

Ss. 3(2) and 4(2)

Excise Tariff Amendment Act 1979

81, 1979

25 June 1979

S. 4: 1 Jan 1979
S. 5: 5 Apr 1979
Remainder: 1 Dec 1978

S. 6

Excise Tariff Amendment Act (No. 2) 1979

83, 1979

25 June 1979

3 May 1979

S. 3(2)

Excise Tariff Amendment Act (No. 3) 1979

164, 1979

29 Nov 1979

1 Jan 1980

Excise Tariff Amendment Act 1980

43, 1980

23 May 1980

S. 4: 22 Aug 1979
S. 5: 9 Nov 1979
Remainder: 1 July 1979

S. 6

Excise Tariff Amendment Act (No. 2) 1980

44, 1980

23 May 1980

23 May 1980

S. 3(2)

Excise Tariff Amendment Act (No. 3) 1980

45, 1980

23 May 1980

1 Jan 1980

S. 3(2)

Excise Tariff Amendment Act (No. 4) 1980

122, 1980

17 Sept 1980

18 Apr 1980

S. 3(2)

Excise Tariff Amendment Act 1981

50, 1981

25 May 1981

S. 4: 1 Jan 1981
S. 5: 1 Apr 1981
Remainder: 1 July 1980

S. 6

Excise Tariff (Coal) Amendment Act 1982

24, 1982

6 May 1982

1 Apr 1982

S. 3(2)

Excise Tariff (Petroleum) Amendment Act 1982

45, 1982

9 June 1982

S. 3: 1 July 1981
S. 4: 1 Jan 1982
Remainder: Royal Assent

Ss. 3(2) and 4(2)

Excise Tariff Amendment (Off‑shore Installations) Act 1982

54, 1982

16 June 1982

14 July 1982 (see s. 2)

Statute Law (Miscellaneous Amendments) Act (No. 2) 1982

80, 1982

22 Sept 1982

Part XXXIII (ss. 101, 102): 20 Oct 1982 (b)

Excise Tariff Amendment Act 1983

27, 1983

19 June 1983

S. 3: 1 July 1982
S. 4: 17 Aug 1982 (a)
S. 5: 1 Jan 1983
S. 6: 1 Apr 1983
Remainder: Royal Assent

Ss. 3(2), 4(2), 5(2) and 6(2)

Excise Tariff Amendment Act (No. 2) 1983

99, 1983

23 Nov 1983

Ss. 4, 5 and 8: 1 July 1983
S. 6: 23 Aug 1983 (a)
S. 7: 9 Sept 1983
Remainder: Royal Assent

Excise Tariff Amendment Act 1984

53, 1984

25 June 1984

S. 5: 1 Jan 1984
Remainder: Royal Assent

Statute Law (Miscellaneous Provisions) Act (No. 1) 1984

72, 1984

25 June 1984

S. 3: 23 July 1984 (c)

S. 5(4) and (5)

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act (No. 1) 1985

65, 1985

5 June 1985

S. 3: 25 June 1985 (d)

Excise Tariff Amendment Act (No. 2) 1984

131, 1984

25 Oct 1984

Ss. 3, 4(2), 6(2), 7 and 9: 1 July 1984
Ss. 4(1) and 6(1): 1 July 1983
S. 5(1): 25 June 1984
S. 8: 22 June 1984 (a)
S. 10: 18 July 1984
S. 11: 21 Aug 1984 (a)
Remainder: Royal Assent

as amended by

 

 

 

 

Excise Tariff Amendment Act 1985

41, 1985

30 May 1985

(see 41, 1985 below)

Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985

39, 1985

29 May 1985

10 June 1985 (see s. 2 and Gazette 1985, No. S194)

S. 4

Excise Tariff Amendment Act 1985

41, 1985

30 May 1985

Ss. 3, 4(1), 5, 8 and 11: 23 Oct 1984
S. 9: 1 July 1984 (see s. 2(3))
S. 10: 1 Oct 1984
S. 12: 1 Apr 1985
Part III (ss. 13, 14): 22 June 1984 (a)
Remainder: Royal Assent

Excise Tariff Amendment Act (No. 2) 1985

189, 1985

16 Dec 1985

Ss. 3, 4 and 7–9: 3 Mar 1986 (see
s. 2(2) and Gazette 1986, No. S79)
S. 5: 1 July 1984
S. 6: 23 Oct 1984
Remainder: Royal Assent

S. 9

Customs Administration (Transitional Provisions and Consequential Amendments) Act 1986

10, 1986

13 May 1986

13 May 1986

Ss. 2(2) and 4

Excise Tariff Amendment Act 1986

20, 1986

13 May 1986

S. 3: 23 May 1985
S. 4: 20 Aug 1985 (a)
S. 5: 1 Oct 1985
S. 6: 1 May 1986
S. 7: 1 July 1986
Remainder: Royal Assent

as amended by

 

 

 

 

Excise Tariff Amendment Act (No. 2) 1986

160, 1986

18 Dec 1986

(see 160, 1986 below)

Excise Tariff Amendment Act (No. 2) 1986

160, 1986

18 Dec 1986

S. 6: 23 May 1985
S. 7: 15 Mar 1986
S. 8: 1 Apr 1986
S. 9: 17 Apr 1986
S. 10: 17 May 1986
S. 11: 14 June 1986
S. 12: 18 July 1986
S. 13: 16 Aug 1986
S. 14: 19 Aug 1986 (a)
S. 15: 13 Sept 1986
Part III (ss. 17, 18): 20 Aug 1985 (a)
Remainder: Royal Assent

Excise Tariff Amendment Act 1987

53, 1987

5 June 1987

S. 3: 1 Aug 1986
S. 4: 27 Feb 1987
S. 5: 1 Oct 1986
S. 6: 16 Oct 1986
S. 7: 1 Nov 1986
S. 8: 17 Jan 1987
S. 9: 14 Feb 1987
S. 10: 14 Mar 1987
S. 11: 1 Apr 1987
Remainder: Royal Assent

Customs Tariff (Miscellaneous Amendments) Act 1987

76, 1987

5 June 1987

1 Jan 1988 (see
s. 2 and Gazette 1987, No. S351)

Sea Installations (Miscellaneous Amendments) Act 1987

104, 1987

6 Nov 1987

Parts I–V (ss. 1–30) and Part VIII (s. 57): 15 Oct 1987
Remainder: 6 Nov 1987 (see s. 2(2))

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

15 Jan 1988 (see s. 2)

Excise Tariff Amendment Act (No. 2) 1987

150, 1987

26 Dec 1987

Ss. 3, 4(d), 7, 8(2) and 9–12: 1 Jan 1988
Ss. 4(a), (c), 5(a), 6, 8(1) and 14: 1 July 1987
S. 4(b): 24 July 1987
S. 5(b): 23 Jan 1988
S. 13: 16 May 1987
S. 15: 18 July 1987
S. 16: 15 Aug 1987
S. 17: 22 Aug 1987
Remainder: Royal Assent

Excise Tariff Amendment Act 1988

29, 1988

11 May 1988

S. 3: 1 Oct 1987
S. 4: 17 Oct 1987
S. 5: 14 Dec 1987
S. 6: 1 Jan 1988
S. 7: 3 Feb 1988
Remainder: Royal Assent

Statutory Instruments (Tabling and Disallowance) Legislation Amendment Act 1988

99, 1988

2 Dec 1988

2 Dec 1988

Excise Tariff Amendment Act (No. 2) 1988

149, 1988

26 Dec 1988

S. 3: 1 Apr 1988
S. 4: 1 July 1988
S. 5: 1 July 1989
Remainder: Royal Assent

Excise Tariff Amendment Act 1989

77, 1989

21 June 1989

S. 3: 1 July 1989
S. 4: 24 Aug 1988
S. 5: 1 Oct 1988
S. 6: 15 Feb 1989
Remainder: Royal Assent

Excise Tariff Amendment Act (No. 2) 1989

177, 1989

24 Dec 1989

S. 3: 1 July 1989
S. 4: 1 Apr 1989
Remainder: Royal Assent

Excise Tariff Amendment Act 1990

112, 1990

21 Dec 1990

S. 3(a) and (d): 1 July 1984
S. 3(b): 30 May 1985
Ss. 3(c), 4–8 and 10: 1 Jan 1988
S. 9: 1 Apr 1990
Remainder: Royal Assent

S. 10

Petroleum Resource Rent Legislation Amendment Act 1991

80, 1991

26 June 1991

1 July 1991

Ss. 32 and 37

Excise Tariff Amendment Act 1991

186, 1991

6 Dec 1991

S. 3: 1 July 1991
S. 4: 1 Apr 1991
Remainder: Royal Assent

Coal Tariff Legislation Amendment Act 1992

65, 1992

26 June 1992

Part 2 (s. 3): 1 July 1992
S. 5: 26 June 1993
Remainder: Royal Assent

S. 2 (am. by 91, 1997, Sch. 1 (item 19))

as amended by

 

 

 

 

Industry, Science and Tourism Legislation Amendment Act 1997

91, 1997

30 June 1997

Schedule 1 (items 19, 20): (e)

Excise Tariff Amendment Act 1993

9, 1993

27 May 1993

S. 5: 7 May 1992
S. 6: 19 Aug 1992
S. 7: 2 Feb 1993
Remainder: Royal Assent

Excise Tariff (Deficit Reduction) Act 1993

56, 1993

27 Oct 1993

S. 3: 18 Aug 1993
Remainder: Royal Assent

Excise Tariff Amendment Act (No. 2) 1993

115, 1993

24 Dec 1993

Ss. 3–5, 6(a), (b), (f)–(h) and (j): 1 Apr 1994
S. 6(d) and (e): 21 Jan 1994
Remainder: Royal Assent

S. 2 (am. by 134, 1994, s. 8)

as amended by

 

 

 

 

Excise Tariff Legislation Amendment Act 1994

134, 1994

1 Nov 1994

(see 134, 1994 below)

Excise Tariff Amendment Act 1994

62, 1994

19 May 1994

S. 3: 1 July 1993
S. 4: 1 Sept 1993
Remainder: Royal Assent

Excise Tariff Legislation Amendment Act 1994

134, 1994

1 Nov 1994

Ss. 4–6: 1 Jan 1994
S. 8: 24 Dec 1993
Remainder: Royal Assent

Excise Tariff Amendment Act 1995

9, 1995

15 Mar 1995

Ss. 3 and 5: 11 May 1994
S. 4: 1 Apr 1994
S. 6: 1 July 1994
Remainder: Royal Assent

Customs, Excise and Bounty Legislation Amendment Act 1995

85, 1995

1 July 1995

Ss. 11 (items
74–76) and 18: Royal Assent (f)

S. 18

Excise Tariff Amendment Act (No. 2) 1995

162, 1995

16 Dec 1995

S. 3: 1 Apr 1994
S. 4: 10 May 1995
S. 5: 1 July 1995
S. 6: 11 Oct 1995
S. 7: 28 Nov 1995
Remainder: Royal Assent

Excise Tariff Amendment Act 1996

5, 1996

6 June 1996

Schedule 1 (item 2): 1 July 1983
Remainder: Royal Assent

Customs Tariff (Miscellaneous Amendments) Act 1996

15, 1996

24 June 1996

1 July 1996 (g)

Excise Tariff Amendment Act (No. 2) 1997

78, 1997

18 June 1997

Schedule 1 (items 64, 65): 1 Sept 1996
Schedule 1 (items 5–18 and 20–62): 1 July 1997 Remainder: Royal Assent

Sch. 1 (item 67)

Excise Tariff Amendment Act (No. 3) 1997

135, 1997

19 Sept 1997

Schedule 1: 7 Aug 1997
Remainder: Royal Assent

Sch. 1 (item 9) [see Table A]

Excise Tariff (Fuel Rates Amendments) Act 1997

161, 1997

11 Nov 1997

31 Jan 1998 (see Gazette 1998, No. GN1)

Sch. 1 (item 19) [see Table A]

Excise Tariff Amendment Act (No. 4) 1997

169, 1997

11 Nov 1997

(h)

Sch. 1 (item 3) [see Table A]

Excise Tariff Amendment Act (No. 1) 1997

178, 1997

21 Nov 1997

Schedule 1 (items 1, 2): 3 Feb 1996
Schedule 1 (item 3): 1 Aug 1996
Schedule 1 (item 4): 3 Feb 1997
Remainder: Royal Assent

Sch 1. (item 5) [see Table A]

Excise Tariff Amendment Act (No. 5) 1997

182, 1997

27 Nov 1997

Schedule 1: 17 Sept 1997
Remainder: Royal Assent

Sch. 1 (item 4) [see Table A]

Excise Tariff Amendment Act (No. 1) 1998

64, 1998

30 June 1998

Schedule 1 (items 1, 2): 31 Jan 1998 (see s. 2(3) and Gazette 1998, No. GN1)
Schedule 1 (item 4): 3 July 1997
Schedule 1 (items 5, 6): (i)
Schedule 1 (items 7–14): (i)
Remainder: Royal Assent

Excise Tariff Amendment (Aviation Fuel Revenues) Act 1999

99, 1999

16 July 1999

Schedule 1: 12 May 1999
Remainder: Royal Assent

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (item 438): 5 Dec 1999 (see Gazette 1999, No. S584) (j)

Excise Tariff Amendment Act (No. 1) 2000

68, 2000

22 June 2000

Schedule 1: 1 Nov 1999
Schedule 2: 15 Nov 1999
Remainder: Royal Assent

Excise Tariff Amendment (Product Stewardship for Waste Oil) Act 2000

104, 2000

6 July 2000

Schedule 1: 1 Jan 2001 (see s. 2(2))
Remainder: Royal Assent

Petroleum Excise Amendment (Measures to Address Evasion) Act 2000

125, 2000

26 Oct 2000

Schedule 3: Royal Assent (k)

Taxation Laws Amendment (Excise Arrangements) Act 2001

25, 2001

6 Apr 2001

Schedule 7 (items 9–19): 4 May 2001 (l)

Excise Tariff Amendment Act (No. 1) 2001

39, 2001

14 May 2001

Schedule 1 (item 1): 13 May 2000
Schedule 1 (items 2–7): 1 July 2000
Schedule 1 (items 8–11): 1 Jan 2001
Schedule 1 (item 12): 31 Jan 2001
Schedule 1 (items 13–17): 2 Mar 2001
Schedule 1 (item 18): 4 Apr 2001
Remainder: Royal Assent

Excise Tariff Amendment Act (No. 2) 2001

67, 2001

30 June 2001

30 June 2001

Excise Tariff Amendment (Crude Oil) Act 2001

164, 2001

1 Oct 2001

Schedule 1 (items 2–22, 24): 1 July 2001
Remainder: Royal Assent

Sch. 1 (item 24) [see Table A]

Excise Tariff Amendment Act (No. 2) 2002

108, 2002

2 Dec 2002

Schedule 1: 14 May 2002 (m)
Remainder: Royal Assent

Excise Tariff Amendment Act (No. 1) 2002

113, 2002

2 Dec 2002

Schedule 1 (items 1–3): 25 Oct 2001
Schedule 1 (items 4–6): 15 Apr 2002
Schedule 1 (item 7): 1 July 2002
Remainder: Royal Assent

Excise Tariff Amendment Act (No. 1) 2004

44, 2004

21 Apr 2004

18 Sept 2002

Excise Tariff Amendment (Fuels) Act 2004

66, 2004

22 June 2004

Schedule 1 (items 1–14,
23–25): 1 July 2003
Schedule 1 (items 15–22): 1 Jan 2004
Schedule 1 (items 26–30) and Schedule 2 (items 6–9): 18 Sept 2003
Schedule 2 (items 1–5): (n)
Remainder: Royal Assent

Offshore Petroleum (Repeals and Consequential Amendments) Act 2006

17, 2006

29 Mar 2006

Schedule 2 (items 22–24): 1 July 2008 (see s. 2(1) and F2008L02273)

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Schedule 7 (items 237, 238): Royal Assent

Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006

75, 2006

26 June 2006

Schedule 1 (items 1–41,
45–47): 1 July 2006
Schedule 1: (items 42–44): 1 Nov 2005
Remainder: Royal Assent

Sch. 1 (items 46, 47) [see Table A]

Excise Tariff Amendment (Condensate) Act 2008

109, 2008

18 Oct 2008

18 Oct 2008

Sch. 1 (items 31, 32) [see Table A]

Excise Tariff Amendment (2009 Measures No. 1) Act 2009

73, 2009

27 Aug 2009

Schedule 1: 27 Apr 2008
Schedule 2: 28 Aug 2009 (see s. 2(1))
Remainder: Royal Assent

Sch. 2 (item 3) [see Table A]

Tax Laws Amendment (2009 Measures No. 4) Act 2009

88, 2009

18 Sept 2009

Schedule 5 (items 12, 13): Royal Assent

Excise Tariff Amendment (Tobacco) Act 2010

76, 2010

28 June 2010

30 Apr 2010

Excise Tariff Amendment (Aviation Fuel) Act 2010

84, 2010

29 June 2010

1 July 2010

Acts Interpretation Amendment Act 2011

46, 2011

27 June 2011

Schedule 2 (items 567, 568) and Schedule 3 (items 10, 11): 27 Dec 2011

Sch. 3 (items 10, 11) [see Table A]

Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011

67, 2011

29 June 2011

Schedule 1 (items 1–7): 1 Dec 2011
Schedule 1 (item 8): [see Note 3]
Schedule 1 (item 9): [see Note 3]
Schedule 1 (item 10): [see Note 3]
Schedule 1 (item 11): [see Note 3]
Remainder: Royal Assent

Sch. 1 (item 12) [see Table A]

as amended by

 

 

 

 

Clean Energy (Excise Tariff Legislation Amendment) Act 2011

156, 2011

4 Dec 2011

Schedule 2 (items 9–11): [see (o) and Note 3]

Excise Tariff Amendment (Condensate) Act 2011

134, 2011

24 Nov 2011

24 Nov 2011

Sch. 1 (item 5) [see Table A]

Clean Energy (Excise Tariff Legislation Amendment) Act 2011

156, 2011

4 Dec 2011

Schedule 1: [see Note 4]
Schedule 2 (items 2–8): [see (o) and Note 4]

Petroleum Resource Rent Tax Assessment Amendment Act 2012

18, 2012

29 Mar 2012

Schedule 6 (item 7): [see Note 5]

Tax Laws Amendment (2012 Measures No. 3) Act 2012

58, 2012

21 June 2012

Schedule 2 (items 4, 5): Royal Assent

Sch. 2 (item 5) [see Table A]


(a)     The Acts marked (a) in the table contain provisions that relate to the time of commencement of those Acts. To ascertain those provisions, reference should be made to the amending Acts.

         The application of amendments made by many of the Acts referred to above is affected by provisions in those Acts with respect to the time of imposition of excise duty imposed by those Acts and their application to specified goods. To ascertain those provisions, reference should be made to the amending Acts.

(b)     The Excise Tariff Act 1921 was amended by Part XXXIII (sections 101 and 102) only of the Statute Law (Miscellaneous Amendments) Act (No. 2) 1982, subsection 2(16) of which provides as follows:

               (16)   The remaining provisions of this Act shall come into operation on the twenty‑eighth day after the day on which this Act receives the Royal Assent.

(c)     The Excise Tariff Act 1921 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.

(d)     The Statute Law (Miscellaneous Provisions) Act (No. 1) 1984 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985, subsection 2(43) of which provides as follows:

               (43)   The amendments of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1984 made by this Act shall be deemed to have come into operation immediately after the commencement of section 1 of that first‑mentioned Act.

(e)     Subsection 2(2) of the Industry, Science and Tourism Legislation Amendment Act 1997 provides as follows:

                 (2)   The amendments of the Coal Tariff Legislation Amendment Act 1992 made by Schedule 1 are taken to have commenced immediately after the commencement of subsection 2(1) of that Act.

Subsection 2(1) commenced on 26 June 1992.

(f)      The Excise Tariff Act 1921 was amended by the Customs, Excise and Bounty Legislation Amendment Act 1995, subsection 2(1) of which provides as follows:

                 (1)   Subject to subsections (2), (3), (4), (5) and (6), this Act commences on the day on which it receives the Royal Assent.

(g)     Section 2 of the Customs Tariff (Miscellaneous Amendments) Act 1996 provides as follows:

                    2   This Act commences on 1 July 1996 immediately after the commencement of the Customs Tariff Act 1995.

(h)     Section 2 of the Excise Tariff Amendment Act (No. 4) 1997 provides as follows:

                    2   This Act commences immediately after the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.

         The Excise Tariff (Fuel Rates Amendments) Act 1997 came into operation on 31 January 1998.

(i)      Subsections 2(4) and (5) of the Excise Tariff Amendment Act (No. 1) 1998, provide as follows:

                 (4)   The amendments of the Excise Tariff Act 1921 made by items 5 and 6 of Schedule 1 to this Act are taken to have commenced immediately after the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.

                 (5)   The amendments of the Excise Tariff Act 1921 made by items 7 to 14 of Schedule 1 to this Act are taken to have commenced immediately after the commencement of the Excise Tariff Amendment Act (No. 4) 1997.

         The Excise Tariff Amendment Act (No. 4) 1997 came into operation immediately after the Excise Tariff (Fuel Rates Amendments) Act 1997.

         The Excise Tariff (Fuel Rates Amendments) Act 1997 came into operation on 31 January 1998 (see Gazette 1998, No. GN1).

(j)      The Excise Tariff Act 1921 was amended by Schedule 1 (item 438) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(k)     The Excise Tariff Act 1921 was amended by Schedule 3 only of the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000, subsection 2(1) of which provides as follows:

                 (1)   This Act, other than item 5 of Schedule 2, commences on the day on which it receives the Royal Assent.

(l)      The Excise Tariff Act 1921 was amended by Schedule 7 (items 9–19) only of the Taxation Laws Amendment (Excise Arrangements) Act 2001, subsection 2(1) of which provides as follows:

                 (1)   Subject to this section, this Act commences on the earlier of:

                              (a)   1 July 2001; and

                              (b)   28 days after the day on which this Act receives the Royal Assent.

(m)    Subsection 2(1) (item 2) of the Excise Tariff Amendment Act (No. 2) 2002 provides as follows:

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

2.  Schedule 1

7.30 pm (by legal time in the Australian Capital Territory) on 14 May 2002

14 May 2002

(n)     Subsection 2(1) (items 2 and 7) of the Excise Tariff Amendment (Fuels) Act 2004 provides as follows:

 

Provision(s)

Commencement

Date/Details

2.  Part 1 of Schedule 1

1 July 2003.

1 July 2003

7.  Part 1 of Schedule 2

The provision(s) do not commence at all unless the Excise Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 2.

1 July 2003

(o)     Subsection 2(1) (item 3) of the Clean Energy (Excise Tariff Legislation Amendment) Act 2011 provides as follows:

                 (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.

 

Provision(s)

Commencement

Date/Details

3.  Schedule 2

Immediately after the commencement of Part 2 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011.

However, the provision(s) do not commence at all if section 3 of the Clean Energy Act 2011 does not commence on or before 1 July 2012.

[see Notes 3 and 4]


Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed     rs. = repealed and substituted

Provision affected

How affected

S. 1 .....................................

rs. No. 104, 1977

S. 1A ...................................

ad. No. 39, 1985

 

am. No. 85, 1995; No. 25, 2001

S. 2 .....................................

am. No. 82, 1949; No. 91, 1963

 

rs. No. 164, 1979

 

am. No. 189, 1985; No. 150, 1987; No. 75, 2006

S. 3 .....................................

rep. No. 80, 1950

 

ad. No. 131, 1984

 

am. Nos. 41 and 189, 1985; No. 160, 1986; Nos. 145 and 150, 1987; No. 112, 1990; No. 80, 1991; No. 115, 1993; No. 134, 1994; Nos. 85 and 162, 1995; Nos. 78 and 161, 1997; No. 64, 1998; Nos. 25 and 164, 2001; No. 113, 2002; No. 66, 2004; Nos. 17 and 75, 2006; No. 109, 2008; No. 88, 2009; Nos. 46 and 67, 2011

S. 3A ...................................

ad. No. 134, 1994

 

am. No. 85, 1995; No. 64, 1998; No. 164, 2001; No. 58, 2006; No. 88, 2009

S. 5 .....................................

am. No. 53, 1984; No. 25, 2001

S. 5A ...................................

ad. No. 54, 1982

 

am. No. 80, 1982

 

rep. No. 104, 1987

S. 5B ...................................

ad. No. 131, 1984

 

am. No. 131, 1984; No. 41, 1985; No. 160, 1986; No. 145, 1987; No. 80, 1991; No. 162, 1995; No. 109, 2008

Note to s. 5B(3)..................

ad. No. 109, 2008

Ss. 5C, 5D...........................

ad. No. 161, 1997

 

rep. No. 75, 2006

S. 6 .....................................

rep. No. 80, 1950

 

ad. No. 18, 1967

 

am. No. 64, 1972; No. 216, 1973; No. 10, 1986

 

rep. No. 9, 1993

S. 6A ...................................

ad. No. 99, 1983

 

am. Nos. 53 and 131, 1984; No. 10, 1986; No. 150, 1987; No. 56, 1993; Nos. 85 and 162, 1995; No. 5, 1996; No. 67, 2001; No. 113, 2002; No. 75, 2006

S. 6AAA ..............................

ad. No. 56, 1993

 

am. No. 115, 1993; Nos. 9 and 162, 1995

 

rep. No. 75, 2006

S. 6AA .................................

ad. No. 150, 1987

 

am. No. 85, 1995

 

rep. No. 164, 2001

S. 6AB .................................

ad. No. 150, 1987

 

am. No. 112, 1990; No. 78, 1997; No. 25, 2001

 

rs. No. 109, 2008

 

am. No. 134, 2011

S. 6AC ................................

ad. No. 112, 1990

 

am. No. 78, 1997

 

rs. No. 109, 2008

Heading to s. 6B ...............

am. No. 164, 2001

Subheads. to s. 6B(1), (2)..

ad. No. 78, 1997

Subheads. to s. 6B(4), (5) .

ad. No. 78, 1997

Subheads. to s. 6B(5B), (5C).................................. .........................................

ad. No. 78, 1997

Subheads. to s. 6B(6)–(10)

ad. No. 78, 1997

S. 6B ...................................

ad. No. 99, 1983

 

am. Nos. 72 and 131, 1984; No. 41, 1985; Nos. 53 and 150, 1987; No. 99, 1988; No. 112, 1990; No. 5, 1996; No. 78, 1997; Nos. 25 and 164, 2001; No. 75, 2006; No. 109, 2008

Subheads. to s. 6C(1), (2).

ad. No. 78, 1997

Subheads. to s. 6C(4), (5).

ad. No. 78, 1997

Subheads. to s. 6C(5A), (5B)..................................

ad. No. 78, 1997

Subheads. to s. 6C(6)–(10).........................................

ad. No. 78, 1997

S. 6C ...................................

ad. No. 131, 1984

 

am. Nos. 41 and 189, 1985; No. 150, 1987; No. 112, 1990; No. 78, 1997; Nos. 25 and 164, 2001; No. 75, 2006; No. 109, 2008

S. 6CA.................................

ad. No. 109, 2008

 

am. No. 134, 2011

Subheads. to s. 6D(1), (2).

ad. No. 78, 1997

Subheads. to s. 6D(4), (5),

ad. No. 78, 1997

Subheads. to s. 6D(5A), (5B)..................................

ad. No. 78, 1997

Subheads. to s. 6D(6)–(10).........................................

ad. No. 78, 1997

S. 6D ...................................

ad. No. 41, 1985

 

am. No. 189, 1985; No. 150, 1987; No. 112, 1990; No. 78, 1997; No. 25, 2001; No. 75, 2006; No. 109, 2008

S. 6E ...................................

ad. No. 189, 1985

 

am. No. 150, 1987

 

rs. No. 164, 2001

 

am. No. 109, 2008

S. 6F ...................................

ad. No. 189, 1985

 

am. No. 150, 1987

 

rep. No. 78, 1997

S. 6G ..................................

ad. No. 53, 1987

 

rep. No. 77, 1989

 

ad. No. 115, 1993

 

am. No. 161, 1997; No. 125, 2000; No. 39, 2001; No. 113, 2002; Nos. 44 and 66, 2004

 

rs. No. 75, 2006; No. 67, 2011

S. 7......................................

rep. No. 75, 2006

 

ad. No. 134, 2011

Ss. 8, 9 ...............................

rep. No. 80, 1950

The Schedule ....................

am. 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 and 62, 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; No. 104, 1975; 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. 24, 45 and 54, 1982; Nos. 27 and 99, 1983; Nos. 53 and 72, 1984; No. 131, 1984 (as am. by No. 41, 1985); Nos. 39, 41 and 189, 1985; No. 20, 1986 (as am. by No. 160, 1986); No. 160, 1986; Nos. 53, 76, 145 and 150, 1987; Nos. 29 and 149, 1988; Nos. 77 and 177, 1989; No. 112, 1990; Nos. 80 and 186, 1991; No. 65, 1992 (as am. by No. 91, 1997); Nos. 9, 56 and 115, 1993; Nos. 62 and 134, 1994; Nos. 9, 85 and 162, 1995; No. 15, 1996; Nos. 78, 135, 161, 169, 178, 182, 1997; No. 64, 1998: Nos. 99 and 146, 1999; Nos. 68 and 104, 2000; Nos. 25 and 39, 2001; Nos. 108 and 113, 2002; Nos. 44 and 66, 2004; No. 75, 2006; No. 109, 2008; No. 73, 2009; Nos. 76 and 84, 2010; Nos. 46 and 67, 2011; No. 58, 2012


Note 2

Section 6A of the Act provides for the automatic indexation of the rate of duty of certain excise items. If a rate increases, subsection 6A(8) requires the Chief Executive Officer to publish a notice in the Commonwealth of Australia Gazette of the new rate and the goods to which it applies as soon as practicable after the new rate takes effect. The Act is not updated to reflect the rates set out in the Gazette notices. The updated rates can be found at the Australian Taxation Office’s website, http://www.ato.gov.au – search on “excise rates”.

Note 3

Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011
(No. 67, 2011)

The following amendment commences on 1 July 2012:

Schedule 1

8  Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

 

10.19A

Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.05 per litre

 

10.19B

Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.1045 per kilogram

 

10.19C

Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.1045 per kilogram

The following amendment commences on 1 July 2013:

Schedule 1

[NOTE]  9  Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

 

10.19A

Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.075 per litre

 

10.19B

Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.1567 per kilogram

 

10.19C

Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.1567 per kilogram

The following amendment commences on 1 July 2014:

Schedule 1

[NOTE]  10  Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

 

10.19A

Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.10 per litre

 

10.19B

Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.209 per kilogram

 

10.19C

Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.209 per kilogram

The following amendment commences on 1 July 2015:

Schedule 1

[NOTE]  11  Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

 

10.19A

Liquefied petroleum gas, other than liquefied petroleum gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.125 per litre

 

10.19B

Liquefied natural gas, other than liquefied natural gas exempted from excise duty by section 77HB of the Excise Act 1901

$0.2613 per kilogram

 

10.19C

Compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.2613 per kilogram

[NOTE]:  Clean Energy (Excise Tariff Legislation Amendment) Act 2011
(No. 156, 2011)

The following amendments commence immediately after 1 July 2012 and amend the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 (No. 67, 2011) as follows:

Schedule 2

9  Item 9 of Schedule 1 (new table subitem 10.19C)

After “other than”, insert “carbon‑rated compressed natural gas and”.

10  Item 10 of Schedule 1 (new table subitem 10.19C)

After “other than”, insert “carbon‑rated compressed natural gas and”.

11  Item 11 of Schedule 1 (new table subitem 10.19C)

After “other than”, insert “carbon‑rated compressed natural gas and”.

As at 27 June 2012 the amendments are not incorporated in this compilation.

Note 4

Clean Energy (Excise Tariff Legislation Amendment) Act 2011
(No. 156, 2011)

The following amendments commence on 1 July 2012:

Schedule 1

1  Subsection 3(1)

Insert:

average carbon unit auction price for a substitution day mentioned in section 6FA, 6FB or 6H means the amount that:

                     (a)  is worked out under section 196 of the Clean Energy Act 2011 taking account of auctions conducted in the 6 months ending at the end of:

                              (i)  the last May before the substitution day, if it is 1 July (in 2015 or a later year); or

                             (ii)  the last November before the substitution day, if it is 1 January (in 2016 or a later year); and

                     (b)  is the first amount that is worked out in that way for those 6 months and published under that section.

2  After section 6E

Insert:

6FA  Changes in rate of duty on gasoline for use as fuel in aircraft

             (1)  This Act has effect as if, on each day (the substitution day) that is one of the following days, the rate (the replacement rate) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.6 of the Schedule:

                     (a)  1 July in 2013 and each later year;

                     (b)  1 January in 2016 and each later year.

Replacement rate

             (2)  The replacement rate is the sum of:

                     (a)  $0.03556 per litre; and

                     (b)  the rate (the carbon component rate) worked out for the substitution day using the table.

 

Carbon component rate

 

Substitution day

Carbon component rate

1

1 July 2013

$0.05313 per litre

2

1 July 2014

$0.05588 per litre

3

1 July in 2015 or a later year or 1 January in 2016 or a later year

The amount that is:

(a) worked out for the substitution day using the formula in subsection (3); and

(b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more);

per litre

             (3)  The formula is:

Note:          Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

             (4)  The replacement rate applies to gasoline that is entered for home consumption on or after the substitution day (but before the next substitution day) and is for use as fuel in aircraft.

6FB  Changes in rate of duty on kerosene for use as fuel in aircraft

             (1)  This Act has effect as if, on each day (the substitution day) that is one of the following days, the rate (the replacement rate) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.17 of the Schedule:

                     (a)  1 July in 2013 and each later year;

                     (b)  1 January in 2016 and each later year.

Replacement rate

             (2)  The replacement rate is the sum of:

                     (a)  $0.03556 per litre; and

                     (b)  the rate (the carbon component rate) worked out for the substitution day using the table.

 

Carbon component rate

 

Substitution day

Carbon component rate

1

1 July 2013

$0.06279 a litre

2

1 July 2014

$0.06604 a litre

3

1 July in 2015 or a later year or 1 January in 2016 or a later year

The amount that is:

(a) worked out for the substitution day using the formula in subsection (3); and

(b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more);

per litre

             (3)  The formula is:

Note:          Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

             (4)  The replacement rate applies to kerosene that is entered for home consumption on or after the substitution day (but before the next substitution day) and is for use as fuel in aircraft.

6FC  Publication of replacement rates for aircraft fuel

             (1)  The CEO must, on or as soon as practicable after each substitution day mentioned in sections 6FA and 6FB, publish for the information of the public a notice in the Gazette setting out:

                     (a)  each replacement rate mentioned in those sections for that day; and

                     (b)  the goods to which each replacement rate applies.

             (2)  The CEO must ensure that a copy of a notice under subsection (1) is available on the website of the Australian Taxation Office.

3  Schedule (cell at table subitem 10.6, column headed “Rate of Duty”)

Repeal the cell, substitute:

$0.08616 per litre

4  Schedule (cell at table subitem 10.17, column headed “Rate of Duty”)

Repeal the cell, substitute:

$0.09536 per litre

The following amendments commence immediately after 1 July 2012:

Schedule 2

2  Subsection 3(1)

Insert:

carbon‑rated compressed natural gas means compressed natural gas that:

                     (a)  was compressed for use other than as a fuel for a motor vehicle; or

                     (b)  was compressed for use as a fuel for a motor vehicle that:

                              (i)  is designed merely to move goods with a forklift and is for use primarily off public roads; or

                             (ii)  is of a kind prescribed by the regulations for the purposes of this subparagraph.

3  At the end of subsection 5(1)

Add:

Note:          Sections 6A, 6FA, 6FB and 6H effectively change certain rates of duty that appear on the face of the Schedule.

4  After section 6G

Insert:

6H  Changes in rate of duty on carbon‑rated compressed natural gas

             (1)  This Act has effect as if, on each day (the substitution day) that is one of the following days, the rate (the replacement rate) of duty worked out under subsection (2) for the substitution day were substituted for the rate of duty in subitem 10.19D of the Schedule:

                     (a)  1 July in 2013 and each later year;

                     (b)  1 January in 2016 and each later year.

Replacement rate

             (2)  The replacement rate for the substitution day is the rate worked out using the table.

 

Replacement rate

 

Substitution day

Rate of duty

1

1 July 2013

$0.07004 per kilogram

2

1 July 2014

$0.07366 per kilogram

3

1 July in 2015 or a later year or 1 January in 2016 or a later year

The amount that is:

(a) worked out for the period using the formula in subsection (3); and

(b) rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more);

per kilogram

             (3)  The formula is:

Note:          Average carbon unit auction price is defined in subsection 3(1).

Application of replacement rate

             (4)  The replacement rate applies to carbon‑rated compressed natural gas that is entered for home consumption on or after the substitution day (but before the next substitution day).

Publication of replacement rate

             (5)  The CEO must, on or as soon as practicable after the substitution day, publish for the information of the public a notice in the Gazette setting out:

                     (a)  the replacement rate; and

                     (b)  the goods to which the replacement rate applies.

             (6)  The CEO must ensure that a copy of a notice under subsection (5) is available on the website of the Australian Taxation Office.

5  Schedule (after the heading)

Insert:

Note 1:    See section 5.

Note 2:    Sections 6A, 6FA, 6FB and 6H effectively change certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3 and 5 and subitems 10.6, 10.17 and 10.19D.

6  Schedule (table heading)

Omit “duties”, substitute “duties (subject to sections 6A, 6FA, 6FB and 6H)”.

7  Schedule (cell at table subitem 10.19C, column headed “Description of goods”)

After “other than”, insert “carbon‑rated compressed natural gas and”.

8  Schedule (after table subitem 10.19C)

Insert:

 

10.19D

Carbon‑rated compressed natural gas, other than compressed natural gas exempted from excise duty by section 77HA of the Excise Act 1901

$0.0667 per kilogram

As at 27 June 2012 the amendments are not incorporated in this compilation.

Note 5

Petroleum Resource Rent Tax Assessment Amendment Act 2012
(No. 18, 2012)

The following amendment commences on 1 July 2012:

Schedule 6

7  Subsection 3(1) (definition of Resource Rent Tax area)

Repeal the definition, substitute:

Resource Rent Tax area means an area that, for the purposes of the Petroleum Resource Rent Tax Assessment Act 1987:

                     (a)  is the:

                              (i)  exploration permit area of an exploration permit other than one of the North West Shelf exploration permits; or

                             (ii)  retention lease area of a retention lease that is related to an exploration permit other than one of the North West Shelf exploration permits; or

                            (iii)  production licence area of a production licence that is related to an exploration permit other than one of the North West Shelf exploration permits; and

                     (b)  is not an onshore area within the meaning of that Act.

As at 27 June 2012 the amendment is not incorporated in this compilation.


Table A

Application, saving or transitional provisions

Excise Tariff Amendment Act (No. 3) 1997 (No. 135, 1997)

Schedule 1

9  Application

                   The amendments made by this Act apply in respect of goods:

                     (a)  that fall to an item, or to a paragraph or subparagraph of an item, of the Schedule to the Excise Tariff Act 1921 as amended by this Act that is referred to in an item of this Schedule; and

                     (b)  that are entered for home consumption on or after 7 August 1997.

 

Excise Tariff (Fuel Rates Amendments) Act 1997 (No. 161, 1997)

Schedule 1

19  Application clause

                   This Act applies to all goods falling to item 11, 12 or 17 of the Schedule to the Excise Tariff Act 1921 that are entered or taken to be entered for home consumption within the meaning of the Excise Act 1901 on or after the day on which this Act commences.

 

Excise Tariff Amendment Act (No. 4) 1997 (No. 169, 1997)

Schedule 1

3  Application

                   The amendments made by this Act apply in respect of goods:

                     (a)  that fall to a paragraph, subparagraph or sub‑subparagraph of the Schedule to the Excise Tariff Act 1921 as amended by this Act that is referred to in an item of this Schedule; and

                     (b)  that are entered for home consumption on or after the commencement of this Act.

 

Excise Tariff Amendment Act (No.1) 1997 (No. 178, 1997)

Schedule 1

5  Application and saving provision

             (1)  Despite section 8 of the Acts Interpretation Act 1901, the liability of any person to pay excise duty under the Excise Tariff Act 1921 in respect of goods comprising spirits, or a beverage containing distilled alcohol, that were, or are, entered for home consumption on or after 3 February 1996 must be determined in accordance with item 2 of the Schedule to the latter Act as that Schedule is taken, from time to time, to have been amended by this Act, whether or not:

                     (a)  any application to the Administrative Appeals Tribunal for review of a decision in relation to the matter has been made; or

                     (b)  any application for a refund of that duty in relation to the matter has been made; or

                     (c)  any proceedings in relation to the matter have been instituted in a court;

before the commencement day.

             (2)  If:

                     (a)  goods that comprise spirits, or a beverage containing distilled alcohol, were entered for home consumption before 3 February 1996; and

                     (b)  a Collector demanded the payment of excise duty in relation to the goods on the ground that the goods were a spirituous beverage within the meaning of item 2 of the Schedule to the Excise Tariff Act 1921 as that Schedule was in force at the time the goods were so entered; and

                     (c)  the owner of the goods:

                              (i)  paid the Collector the amount demanded; and

                             (ii)  sought a review by the Administrative Appeals Tribunal in relation to the amount demanded; and

                     (d)  as a result of that review:

                              (i)  the Tribunal determined that the whole or a part of the amount demanded was not properly payable; and

                             (ii)  the amount determined not to be properly payable has been refunded;

then, without prejudice to any proceedings before a court in relation to the determination of the Tribunal and in spite of any decision arising from such proceedings, no action is to be taken to recover the amount so refunded.

             (3)  In this item:

commencement day means the day on which this Act receives the Royal Assent.

 

Excise Tariff Amendment Act (No. 5) 1997 (No. 182, 1997)

Schedule 1

4  Application

                   The amendments made by this Act apply in respect of goods:

                     (a)  that fall to a item, sub‑item or paragraph of the Schedule to the Excise Tariff Act 1921 as amended by this Act; and

                     (b)  that are entered for home consumption on or after the commencement of this Act.

 

Excise Tariff Amendment (Crude Oil) Act 2001 (No. 164, 2001)

Schedule 1

24  Saving provision

(1)       Sections 6AA, 6B and 6C of the Excise Tariff Act 1921, as in force immediately before the commencement day, continue to apply in relation to relevant oil produced from a prescribed production area and new oil produced from a prescribed new production area that is entered for home consumption during a month of a financial year ending before that day.

(2)       In this item:

commencement day means 1 July 2001.

new oil has the same meaning as in subsection 3(1) of the Excise Tariff Act 1921 as in force immediately before the commencement day.

prescribed new production area has the same meaning as in subsection 6C(1) of the Excise Tariff Act 1921 as in force immediately before the commencement day.

prescribed production area and relevant oil have the same meanings as in subsection 6B(1) of the Excise Tariff Act 1921 as in force immediately before the commencement day.

 

Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 (No. 75, 2006)

Schedule 1

46  Transitional—previously paid duties

In working out the duty payable on blended goods under section 6G of the Excise Tariff Act 1921 after the commencement of this item, paragraph (a) of the definition of previously paid duties in that section includes any excise duties already paid on goods that:

                     (a)  are constituent elements of the blended goods; and

                     (b)  were classified to item 11, 12 or 15 of the Schedule to that Act (as in force before the commencement of this item).

47  Transitional regulations

The Governor‑General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments made by this Act.

 

Excise Tariff Amendment (Condensate) Act 2008 (No. 109, 2008)

Schedule 1

31  Application

Application of Schedule (other than items 2, 3, 4, 10, 11 and 12)

(1)       The amendments made by this Schedule (other than items 2, 3, 4, 10, 11 and 12) apply (subject to subitem (2)) in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(2)       Section 6CA of the Excise Tariff Act 1921 (as inserted by item 27 of this Schedule) applies, in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008 until midnight (by legal time in the Australian Capital Territory) on 30 June 2008, as if the following modifications were made to that section:

                     (a)  the following definitions were omitted:

                              (i)  the definition of adjusted previous year’s duty in subsection 6CA(1);

                             (ii)  the definition of non‑adjusted previous year’s duty in subsection 6CA(1);

                            (iii)  the definition of credited adjustment amount in subsection 6CA(3);

                            (iv)  the definition of debited adjustment amount in subsection 6CA(3);

                     (b)  the formula in subsection 6CA(3) were replaced with the following formula:

                     (c)  subsections 6CA(7) and (8) were omitted.

Application of items 2, 3, 4, 10, 11 and 12

(3)       The amendments made by items 2, 3, 4, 10, 11 and 12 of this Schedule apply in relation to stabilised crude petroleum oil and condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(4)       To avoid doubt, the amendments made by those items do not affect any excise on stabilised crude petroleum oil produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(5)       In determining whether stabilised crude petroleum oil or condensate is included in pre‑threshold onshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular onshore field.

(6)       In determining whether stabilised crude petroleum oil or condensate is included in exempt offshore oil and condensate, take into account all stabilised crude petroleum oil and condensate produced, whether before or after midnight (by legal time in the Australian Capital Territory) on 13 May 2008, from a particular exempt offshore field.

Application of subsection 5(2) of the Excise Tariff Act 1921

(7)       For the purposes of item 21 of the Schedule to the Excise Tariff Act 1921 (as amended by item 30 of this Act), paragraphs 5(2)(b) and (2)(c) of the Excise Tariff Act 1921 do not apply in relation to condensate produced before midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

32  Deemed entry for home consumption

(1)       This item applies if:

                     (a)  a person produces condensate after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and

                     (b)  the person does not have a manufacturer’s licence (within the meaning of the Excise Act 1901) to manufacture condensate; and

                     (c)  the person’s grace period has not ended (see subitem (4)).

(2)       For the purposes of the Excise Tariff Act 1921 (as amended by this Act), the person is taken to have been given a permission under section 61C of the Excise Act 1901 to deliver the condensate for home consumption from the prescribed condensate production area from which the condensate is produced.

(3)       The permission is taken to be revoked at the end of the person’s grace period.

(4)       In this item:

grace period, in relation to a person, means the period:

                     (a)  beginning immediately after midnight (by legal time in the Australian Capital Territory) on 13 May 2008; and

                     (b)  ending at the earlier of the following times:

                              (i)  the time when the CEO grants, or refuses to grant, the person a manufacturer’s licence to manufacture condensate under section 39A of the Excise Act 1901;

                             (ii)  the end of the transition period.

transition period means the period that would be the transition period within the meaning of subsection 15(3) of the Excise Act 1901 if the references to “the first day” in paragraph (a) and subparagraph (b)(iii) of the definition of transition period, and in subparagraph 15(4)(a)(ii) and paragraph 15(4)(b) of the Excise Act 1901, were references to “the day on which Schedule 1 to the Excise Tariff Amendment (Condensate) Act 2008 commences”.

 

Excise Tariff Amendment (2009 Measures No. 1) Act 2009 (No. 73, 2009)

Schedule 2

3  Application

The amendments of the Excise Tariff Act 1921 made by this Schedule apply in relation to beverages manufactured or produced on or after the commencement of this item.

 

Acts Interpretation Amendment Act 2011 (No. 46, 2011)

Schedule 3

10  Saving—appointments

The amendments made by Schedule 2 do not affect the validity of an appointment that was made under an Act before the commencement of this item and that was in force immediately before that commencement.

11  Transitional regulations

The Governor‑General may make regulations prescribing matters of a transitional nature (including prescribing any saving or application provisions) relating to the amendments and repeals made by Schedules 1 and 2.

 

Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011
(No. 67, 2011)

Schedule 1

12  Application of amendments

(1)       The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:

                     (a)  the goods were manufactured or produced in Australia before that day;

                     (b)  on that day, the goods either:

                              (i)  were subject to the CEO’s control; or

                             (ii)  were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

                     (c)  no duty of excise had been paid on the goods before that day.

(2)       This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.

 

Excise Tariff Amendment (Condensate) Act 2011 (No. 134, 2011)

Schedule 1

5  Application and savings

(1)       The amendments made by this Schedule apply in relation to condensate produced after midnight (by legal time in the Australian Capital Territory) on 13 May 2008.

(2)       Subitems (3) and (4) apply to a by‑law if:

                     (a)  the by‑law prescribed a condensate production area for the purposes of the definition of prescribed condensate production area in subsection 6CA(1) of the Excise Tariff Act 1921; and

                     (b)  the by‑law was in force immediately before the commencement of this item.

(3)       The by‑law has effect, on and after the commencement of this item, as if it had been made for the purposes of paragraph (a) of the definition of prescribed condensate production area in subsection 6CA(1A) of the Excise Tariff Act 1921 as amended by this Schedule.

(4)       However, the by‑law does not have effect, and is taken never to have had effect, to the extent that it prescribed the Rankin Trend as a condensate production area for the purposes of the definition of prescribed condensate production area in subsection 6CA(1) of the Excise Tariff Act 1921.

 

Tax Laws Amendment (2012 Measures No. 3) Act 2012 (No. 58, 2012)

Schedule 2

5  Application

The amendments to the Excise Act 1901 and the Excise Tariff Act 1921 made by this Schedule apply in relation to goods that are the product of the blending of amounts of relevant fuel if the blending occurs on or after 1 July 2012 (whether the amounts of relevant fuel being blended were manufactured, produced or imported before, on or after that day).