A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes
The Parliament of Australia enacts:
1 Short title
This Act is the Customs Tariff Amendment (Cost of Living Support) Act 2022.
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 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Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1—Amendments
Customs Tariff Act 1995
1 After section 19AAB
Insert:
19AABA Temporary reduction in indexed fuel duty rates
Temporary rate reduction
(1) Despite any other provision of this Act, a fuel duty rate on a day in a rate reduction period is a rate equal to 50% of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19).
Note: For fuel duty rate, see section 19AAC and for rate reduction period, see subsection (6).
(2) An amount worked out under subsection (1) is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
(3) A fuel duty rate that applies under subsection (1) in relation to a rate reduction period applies to:
(a) goods imported into Australia on or after the start of that period; and
(b) goods imported into Australia before the start of that period, where the time for working out the rate of import duty on the goods had not occurred before the start of that period.
Restoration of rates
(4) This Act has effect as if, on 29 September 2022, each fuel duty rate is a rate equal to the fuel duty rate that would have applied on the August adjustment day apart from subsection (1) (including because of the operation of section 19).
Note 1: For August adjustment day, see subsection (7).
Note 2: A rate that applies under this subsection is subject to later indexation under section 19.
(5) A fuel duty rate that applies under subsection (4) applies to:
(a) goods imported into Australia on or after 29 September 2022; and
(b) goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.
Definitions
(6) Each of the following is a rate reduction period:
(a) the period beginning on 30 March 2022 and ending at the end of the day before the August adjustment day;
(b) the period beginning on the August adjustment day and ending at the end of 28 September 2022.
(7) The August adjustment day is the following:
(a) 1 August 2022, unless paragraph (b) applies;
(b) if, in relation to the indexation day that is 1 August 2022, the replacement under section 19 of a rate of duty happens on another day in accordance with subsection 19(5)—that other day.
19AABB Temporary reduction in other duty rates
Temporary rate reduction
(1) This Act has effect as if on 30 March 2022:
(a) each rate of duty covered by subsection (5) is $0.043 per litre; and
(b) each rate of duty covered by subsection (6) is $0.043 per kilogram.
(2) A rate of duty that applies under subsection (1) applies to:
(a) goods imported into Australia on or after 30 March 2022; and
(b) goods imported into Australia before 30 March 2022, where the time for working out the rate of import duty on the goods had not occurred before 30 March 2022.
Restoration of rates
(3) This Act has effect as if on 29 September 2022:
(a) each rate of duty covered by subsection (5) is $0.085 per litre; and
(b) each rate of duty covered by subsection (6) is $0.085 per kilogram.
(4) A rate of duty that applies under subsection (3) applies to:
(a) goods imported into Australia on or after 29 September 2022; and
(b) goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.
Relevant rates of duty
(5) This subsection covers a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) applicable under the following:
(a) the rate column of subheading 2710.19.91, 2710.91.91, 2710.99.91, 3403.11.90, 3403.19.90, 3403.91.90, 3403.99.90 or 3811.21.90, or of heading 3819.00.00, in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading or heading in Schedule 3 specified in paragraph (a).
(6) This subsection covers a rate of duty applicable under the following:
(a) the rate column of subheading 2710.19.92, 2710.91.92, 2710.99.92, 3403.11.10, 3403.19.10, 3403.91.10, 3403.99.10 or 3811.21.10 in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading in Schedule 3 specified in paragraph (a).
2 Subsection 19AAC(1)
Omit “and 19AAB”, substitute “19AAB and 19AABA”.