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A Bill for an Act to amend the law relating to customs duties, and for related purposes
Administered by: Immigration and Border Protection
For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.
Registered 19 Jun 2014
Introduced HR 19 Jun 2014
Table of contents.

2013‑2014

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

Customs Tariff Amendment (Fuel Indexation) Bill 2014

 

No.      , 2014

 

(Immigration and Border Protection)

 

 

 

A Bill for an Act to amend the law relating to customs duties, and for related purposes

  

  


Contents

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

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 2

Schedule 1—Amendments                                                                                                3

Part 1—Indexation                                                                                                         3

Customs Tariff Act 1995                                                                                             3

Part 2—Consequential amendments to enacted changes to alternative fuels       7

Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011              7

 


A Bill for an Act to amend the law relating to customs duties, and for related purposes

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Customs Tariff Amendment (Fuel Indexation) Act 2014.

2  Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

 

2.  Schedule 1

31 July 2014.

31 July 2014

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

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

3  Schedule(s)

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

Schedule 1Amendments

Part 1Indexation

Customs Tariff Act 1995

1  Section 19 (heading)

Repeal the heading, substitute:

19  Indexation of CPI indexed rates

2  Subsection 19(1)

Omit “each alcohol duty rate is”, substitute “each CPI indexed rate is”.

3  Subsection 19(1) (formula)

Repeal the formula, substitute:

4  Subsection 19(1) (note)

Repeal the note, substitute:

Note:          For indexation factor see subsection (3). For CPI indexed rate and indexation day see subsection (10).

5  Subsection 19(2)

Omit “the alcohol duty rate”, substitute “the CPI indexed rate”.

6  Subsections 19(5), (6), (8) and (9)

Omit “an alcohol duty rate”, substitute “a CPI indexed rate”.

7  Subsection 19(10)

Insert:

CPI indexed rate means:

                     (a)  an alcohol duty rate; or

                     (b)  a fuel duty rate.

8  After section 19

Insert:

19AAA  Rounding of fuel duty rates

             (1)  Despite subsection 19(2), the amount to be worked out under subsection 19(1) in respect of an indexation day for a CPI indexed rate that is a fuel duty rate is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).

             (2)  For the purposes of section 19, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 19(1) on the assumption that the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any).

             (3)  In this section:

CPI indexed rate has the same meaning as in section 19.

fuel duty rate has the same meaning as in section 19.

indexation day has the same meaning as in section 19.

19AAB  Fuel duty rates

                   For the purposes of section 19, a fuel duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following:

                     (a)  the rate column of a subheading in Schedule 3 specified in the table at the end of this section;

                     (b)  the rate column of an item in the table in Schedule 5, 6, 7, 8 or 9 that relates to a subheading in Schedule 3 specified in the table at the end of this section.

 

Fuel duty rates

2707.10.00

2707.20.00

2707.30.00

2707.50.00

2709.00.90

2710.12.62

2710.12.69

2710.12.70

2710.19.16

2710.19.22

2710.19.28

2710.19.51

2710.19.52

2710.19.53

2710.19.70

2710.20.00

2710.91.16

2710.91.22

2710.91.28

2710.91.51

2710.91.52

2710.91.53

2710.91.62

2710.91.69

2710.91.70

2710.91.80

2710.99.16

2710.99.22

2710.99.28

2710.99.51

2710.99.52

2710.99.53

2710.99.62

2710.99.69

2710.99.70

2710.99.80

2711.11.00

2711.12.10

2711.13.10

2711.21.10

2902.20.00

2902.30.00

2902.41.00

2902.42.00

2902.43.00

2902.44.00

3817.00.10

3824.90.50

3824.90.60

3826.00.10

3826.00.20

9  Application of amendments

The amendments made by this Part apply in relation to:

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

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

Part 2Consequential amendments to enacted changes to alternative fuels

Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011

10  Part 6 of Schedule 1

Repeal the Part, substitute:

Part 6—Amendments to commence on 1 July 2015

114  After section 19AC

Insert:

19AD  Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases

             (1)  This Act has effect as if, on 1 July 2015:

                     (a)  the rate of duty in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

                              (i)  subheading 2711.11.00 in Schedule 3;

                             (ii)  table item 97AA in Schedule 5;

                            (iii)  table item 100AA in Schedule 6;

                            (iv)  table item 99A in Schedule 7;

                             (v)  table item 105A in Schedule 8;

                            (vi)  table item 110 in Schedule 9; and

                     (b)  the rate of duty in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

                              (i)  subheading 2711.12.10 in Schedule 3;

                             (ii)  subheading 2711.13.10 in Schedule 3;

                            (iii)  table item 97AB in Schedule 5;

                            (iv)  table item 97AC in Schedule 5;

                             (v)  table item 100AB in Schedule 6;

                            (vi)  table item 100AC in Schedule 6;

                           (vii)  table item 99B in Schedule 7;

                          (viii)  table item 99C in Schedule 7;

                            (ix)  table item 105B in Schedule 8;

                             (x)  table item 105C in Schedule 8;

                            (xi)  table item 111 in Schedule 9;

                           (xii)  table item 112 in Schedule 9; and

                     (c)  the rate of duty in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

                              (i)  subheading 2711.21.10 in Schedule 3;

                             (ii)  table item 97AD in Schedule 5;

                            (iii)  table item 100AD in Schedule 6;

                            (iv)  table item 99D in Schedule 7;

                             (v)  table item 105D in Schedule 8;

                            (vi)  table item 113 in Schedule 9.

             (2)  Subject to subsection (3), the rate is:

                     (a)  for paragraph (1)(a):

                              (i)  $0.2613 per kilogram; or

                             (ii)  if the indexed rate worked out under subsection (3) is greater than $0.2613 per kilogram—that indexed rate; and

                     (b)  for paragraph (1)(b):

                              (i)  $0.125 per litre; or

                             (ii)  if the indexed rate worked out under subsection (3) is greater than $0.125 per litre—that indexed rate; and

                     (c)  for paragraph (1)(c):

                              (i)  $0.2613 per kilogram; or

                             (ii)  if the indexed rate worked out under subsection (3) is greater than $0.2613 per kilogram—that indexed rate.

             (3)  To work out the indexed rate:

                     (a)  first, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 August 2014 under section 19, on the assumptions that:

                              (i)  the rate is a CPI indexed rate for the purposes of that section; and

                             (ii)  the amount of that rate on the day before 1 August 2014 is the amount set out in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable); and

                     (b)  next, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 February 2015 under section 19, on the assumptions that:

                              (i)  the rate is a CPI indexed rate for the purposes of that section; and

                             (ii)  the amount of that rate on the day before 1 February 2015 is the amount of the rate worked out under paragraph (a) of this subsection.