Federal Register of Legislation - Australian Government

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A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes
Administered by: Treasury
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 14 May 2020
Introduced HR 14 May 2020
Table of contents.

2019‑2020

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

Excise Tariff Amendment Bill 2020

 

No.      , 2020

 

(Treasury)

 

 

 

A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes

  

  


Contents

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

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

3............ Schedules............................................................................................ 2

Schedule 1—Amendments                                                                                                3

Excise Tariff Act 1921                                                                                                3

 

 


A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes

The Parliament of Australia enacts:

1  Short title

                   This Act is the Excise Tariff Amendment Act 2020.

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

Provisions

Commencement

Date/Details

1.  The whole of this Act

The day after this Act receives the Royal Assent.

 

Note:          This table relates only to the provisions of this Act as originally enacted.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  Schedules

                   Legislation 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

  

Excise Tariff Act 1921

1  Schedule (table item 15 to subitem 15.4)

Repeal the item and subitems, substitute:

15

 

Goods as follows, other than:

(a) diesel; and

(b) blends of diesel and any other goods; and

(c) goods for use as a fuel; and

(d) goods ordinarily used as a fuel; and

(e) exempt oils and hydraulic fluids; and

(f) any other goods prescribed for the purposes of this paragraph

 

 

15.1

Either:

(a) petroleum‑based oils that are lubricant/fluid/oil products; or

(b) the synthetic equivalents of such oils;

but not greases

$0.085 per litre

 

15.2

Either:

(a) petroleum‑based oils that are lubricant/fluid/oil products or greases; or

(b) synthetic equivalents of such oils;

recycled for use as oils that are lubricant/fluid/oil products but not recycled for use as greases

$0.085 per litre

 

15.3

Petroleum‑based greases and their synthetic equivalents

$0.085 per kilogram

 

15.4

Either:

(a) petroleum‑based oils that are lubricant/fluid/oil products or greases; or

(b) synthetic equivalents of such oils;

recycled for use as greases

$0.085 per kilogram

2  Application provisions

(1)       The amendment made by this Schedule applies in relation to goods entered for home consumption on or after the day the Bill for this Act was introduced into the House of Representatives.

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