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This is a Bill, not an Act. For current law, see the Acts databases.

CUSTOMS TARIFF AMENDMENT (TAXATION OF ALTERNATIVE FUELS) BILL 2011

2010-2011
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Tariff Amendment (Taxation of
Alternative Fuels) Bill 2011
No. , 2011
(Home Affairs)
A Bill for an Act to amend the law relating to
customs duties on certain fuels, and for related
purposes
i Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
3
Schedule 1--Amendment of the Customs Tariff Act 1995
4
Part 1--Amendments to commence on 1 December 2011
4
Part 2--Amendments to commence on 1 January 2012
20
Part 3--Amendments to commence on 1 July 2012
24
Division 1--Rate of duty on liquefied natural gas
24
Division 2--Rate of duty on liquefied petroleum gas
24
Division 3--Rate of duty on compressed natural gas
25
Part 4--Amendments to commence on 1 July 2013
27
Division 1--Rate of duty on liquefied natural gas
27
Division 2--Rate of duty on liquefied petroleum gas
27
Division 3--Rate of duty on compressed natural gas
28
Part 5--Amendments to commence on 1 July 2014
30
Division 1--Rate of duty on liquefied natural gas
30
Division 2--Rate of duty on liquefied petroleum gas
30
Division 3--Rate of duty on compressed natural gas
31
Part 6--Amendments to commence on 1 July 2015
33
Division 1--Rate of duty on liquefied natural gas
33
Division 2--Rate of duty on liquefied petroleum gas
33
Division 3--Rate of duty on compressed natural gas
34
Part 7--Application of amendments
36
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 1
A Bill for an Act to amend the law relating to
1
customs duties on certain fuels, and for related
2
purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Customs Tariff Amendment (Taxation
6
of Alternative Fuels) Act 2011.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
13
2 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
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,
Part 1
1 December 2011.
However, the provision(s) do not commence
at all if any of the following do not
commence on or before 1 December 2011:
(a) Part 1 of Schedule 1 to the Excise Tariff
Amendment (Taxation of Alternative
Fuels) Act 2011;
(b) Schedule 1 to the Taxation of Alternative
Fuels Legislation Amendment Act 2011;
(c) Schedule 1 to the Energy Grants
(Cleaner Fuels) Scheme Amendment Act
2011.
3. Schedule 1,
Part 2
Immediately after the commencement of
item 1 of Schedule 1 to the Customs Tariff
Amendment (2012 Harmonized System
Changes) Act 2011.
However, the provision(s) do not commence
at all if the provision(s) covered by table
item 2 do not commence at all.
4. Schedule 1,
Part 3
1 July 2012.
However, the provision(s) do not commence
at all if the provision(s) covered by table
item 2 do not commence at all.
5. Schedule 1,
Part 4
1 July 2013.
However, the provision(s) do not commence
at all if the provision(s) covered by table
item 2 do not commence at all.
6. Schedule 1,
Part 5
1 July 2014.
However, the provision(s) do not commence
at all if the provision(s) covered by table
item 2 do not commence at all.
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 3
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
7. Schedule 1,
Part 6
1 July 2015.
However, the provision(s) do not commence
at all if the provision(s) covered by table
item 2 do not commence at all.
8. Schedule 1,
Part 7
The day this Act receives the Royal Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
4 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Schedule 1--Amendment of the Customs
1
Tariff Act 1995
2
Part 1--Amendments to commence on 1 December
3
2011
4
1 Schedule 3 (Chapter 22, at the end of the Additional Notes)
5
Add:
6
11.- For the purposes of 2207.20.10, denatured ethanol must contain no
7
less than 1% and no more than 1.5% by volume of gasoline (or
8
other petroleum products). Otherwise, classification is in 2710 or
9
3824 as appropriate.
10
2 Schedule 3 (Chapter 27, after Additional Note 1)
11
Insert:
12
2.- For the purposes of 2711.12.10 and 2711.13.10, LPG means:
13
(a) liquid propane; or
14
(b) a liquid mixture of propane and butane; or
15
(c) a liquid mixture of propane and other hydrocarbons that
16
consists mainly of propane; or
17
(d) a liquid mixture of propane, butane and other hydrocarbons
18
that consists mainly of propane and butane.
19
3 Schedule 3 (Chapter 27, at the end of the Additional Notes)
20
Add:
21
5.- For the purposes of 2711.21.10, CNG means natural gas
22
compressed for use as fuel for a motor vehicle other than:
23
(a) a motor vehicle that is designed merely to move goods with a
24
forklift and is for use primarily off public roads; and
25
(b) a motor vehicle that is of a kind prescribed by the regulations
26
for the purposes of this paragraph.
27
6.- For the purposes of 2711.21.10, the weight in kilograms of a
28
quantity of CNG must be worked out in the way (if any) prescribed
29
by the regulations for the purposes of this Note.
30
4 Schedule 3 (after subheading 2710.11.61)
31
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 5
Insert:
1
2710.11.62 ----Blends
of
gasoline and ethanol
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
5 Schedule 3 (subheading 2710.19.20)
2
Repeal the subheading, substitute:
3
2710.19.2
---Diesel, other than blends of 2710.19.80:
2710.19.22 ----Blends
of
diesel and ethanol
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
2710.19.28 ----Other
$0.38143/L
NZ/PG/FI/DC/
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
6 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
LDC/SG:
$0.38143/L
6 Schedule 3 (subheading 2710.91.20)
1
Repeal the subheading, substitute:
2
2710.91.2
---Diesel, other than blends of 2710.91.80:
2710.91.22 ----Blends
of
diesel and ethanol
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
2710.91.28 ----Other
$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L
7 Schedule 3 (after subheading 2710.91.61)
3
Insert:
4
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 7
2710.91.62 ----Blends
of
gasoline and ethanol
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
8 Schedule 3 (subheading 2710.99.20)
1
Repeal the subheading, substitute:
2
2710.99.2
---Diesel, other than blends of 2710.99.80:
2710.99.22 ----Blends
of
diesel and ethanol
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
2710.99.28 ----Other
$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L
9 Schedule 3 (after subheading 2710.99.61)
3
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
8 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Insert:
1
2710.99.62 ----Blends
of
gasoline and ethanol
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
10 Schedule 3 (subheadings 2711.11.00, 2711.12.00 and
2
2711.13.00)
3
Repeal the subheadings, substitute:
4
2711.11.00 --Natural
gas
$0.0522/kg
NZ/PG/FI/DC/
LDC/SG:
$0.0522/kg
2711.12 --Propane:
2711.12.10
---LPG as defined in Additional Note 2 to this
Chapter
$0.025/L
NZ/PG/FI/DC/
LDC/SG:$0.025/L
2711.12.90 ---Other
Free
2711.13 --Butanes:
2711.13.10
---LPG as defined in Additional Note 2 to this
Chapter
$0.025/L
NZ/PG/FI/DC/
LDC/SG:$0.025/L
2711.13.90 ---Other
Free
11 Schedule 3 (subheading 2711.21.00)
5
Repeal the subheading, substitute:
6
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 9
2711.21 --Natural
gas:
2711.21.10
---CNG as defined in Additional Note 5 to this
Chapter
$0.0522/kg
NZ/PG/FI/DC/
LDC/SG:
$0.0522/kg
2711.21.90 ---Other
Free
12 Schedule 3 (after subheading 3824.90.40)
1
Insert:
2
3824.90.50 ---Blends
of
gasoline
and ethanol, not being blends
classified to 2710
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
3824.90.60 ---Blends of diesel and ethanol, not being blends
classified to 2710
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances
(if any) in the
blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
diesel plus
$0.38143/L of
ethanol plus
$0.38143/L of
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
10 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
other substances
(if any) in the
blend
13 Schedule 5 (after table item 60)
1
Insert:
2
60A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
14 Schedule 5 (table item 65)
3
Repeal the item, substitute:
4
65
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
65A 2710.19.28
$0.38143/L
15 Schedule 5 (table item 75)
5
Repeal the item, substitute:
6
75
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
75A 2710.91.28
$0.38143/L
16 Schedule 5 (after table item 80)
7
Insert:
8
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 11
80A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
17 Schedule 5 (table item 87)
1
Repeal the item, substitute:
2
87
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
87A 2710.99.28
$0.38143/L
18 Schedule 5 (after table item 92)
3
Insert:
4
92A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
19 Schedule 5 (after table item 97)
5
Insert:
6
97AA 2711.11.00
$0.0522/kg
97AB 2711.12.10
$0.025/L
97AC 2711.13.10
$0.025/L
97AD 2711.21.10
$0.0522/kg
20 Schedule 5 (after table item 133B)
7
Insert:
8
133C
3824.90.50
$0.38143/L of gasoline
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
12 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
133D
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
21 Schedule 6 (after table item 63)
1
Insert:
2
63A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
22 Schedule 6 (table item 68)
3
Repeal the item, substitute:
4
68
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
68A 2710.19.28
$0.38143/L
23 Schedule 6 (table item 78)
5
Repeal the item, substitute:
6
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 13
78
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
78A 2710.91.28
$0.38143/L
24 Schedule 6 (after table item 83)
1
Insert:
2
83A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
25 Schedule 6 (table item 90)
3
Repeal the item, substitute:
4
90
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
90A 2710.99.28
$0.38143/L
26 Schedule 6 (after table item 95)
5
Insert:
6
95A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
14 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
27 Schedule 6 (after table item 100)
1
Insert:
2
100AA 2711.11.00
$0.0522/kg
100AB 2711.12.10
$0.025/L
100AC 2711.13.10
$0.025/L
100AD 2711.21.10
$0.0522/kg
28 Schedule 6 (after table item 172)
3
Insert:
4
172A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
172B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
29 Schedule 7 (after table item 62)
5
Insert:
6
62A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
30 Schedule 7 (table item 67)
7
Repeal the item, substitute:
8
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 15
67
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
67A 2710.19.28
$0.38143/L
31 Schedule 7 (table item 77)
1
Repeal the item, substitute:
2
77
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
77A 2710.91.28
$0.38143/L
32 Schedule 7 (after table item 82)
3
Insert:
4
82A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
33 Schedule 7 (table item 89)
5
Repeal the item, substitute:
6
89
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
89A 2710.99.28
$0.38143/L
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
16 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
34 Schedule 7 (after table item 94)
1
Insert:
2
94A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
35 Schedule 7 (after table item 99)
3
Insert:
4
99A 2711.11.00
$0.0522/kg
99B 2711.12.10
$0.025/L
99C 2711.13.10
$0.025/L
99D 2711.21.10
$0.0522/kg
36 Schedule 7 (after table item 119)
5
Insert:
6
119A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
119B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
37 Schedule 8 (after table item 68)
7
Insert:
8
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 17
68A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
38 Schedule 8 (table item 73)
1
Repeal the item, substitute:
2
73
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
73A 2710.19.28
$0.38143/L
39 Schedule 8 (table item 83)
3
Repeal the item, substitute:
4
83
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
83A 2710.91.28
$0.38143/L
40 Schedule 8 (after table item 88)
5
Insert:
6
88A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 1 Amendments to commence on 1 December 2011
18 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
41 Schedule 8 (table item 95)
1
Repeal the item, substitute:
2
95
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
95A 2710.99.28
$0.38143/L
42 Schedule 8 (after table item 100)
3
Insert:
4
100A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
43 Schedule 8 (after table item 105)
5
Insert:
6
105A 2711.11.00
$0.0522/kg
105B 2711.12.10
$0.025/L
105C 2711.13.10
$0.025/L
105D 2711.21.10
$0.0522/kg
44 Schedule 8 (after table item 131)
7
Insert:
8
131A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
131B
3824.90.60
$0.38143/L of diesel
plus
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 December 2011 Part 1
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 19
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
1
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 2 Amendments to commence on 1 January 2012
20 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Part 2--Amendments to commence on 1 January
1
2012
2
45 Schedule 3 (after subheading 2710.12.61)
3
Insert:
4
2710.12.62 ----Blends
of
gasoline and ethanol
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of
gasoline plus
$0.38143/L of
ethanol plus
$0.38143/L of
other substances (if
any) in the blend
46 Schedule 3 (subheading 2710.19.2)
5
Repeal the subheading, substitute:
6
2710.19.2
---Diesel, other than blends of 2710.20.00:
47 Schedule 5 (table item 60A)
7
Repeal the item, substitute:
8
60A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
48 Schedule 5 (table items 133A, 133B, 133C and 133D)
9
Repeal the items, substitute:
10
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 January 2012 Part 2
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 21
133C
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
133D
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
133E 3826.00.10
$0.38143/L
133F 3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
49 Schedule 6 (table item 63A)
1
Repeal the item, substitute:
2
63A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
50 Schedule 7 (table item 62A)
3
Repeal the item, substitute:
4
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 2 Amendments to commence on 1 January 2012
22 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
62A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
51 Schedule 7 (table items 118, 119, 119A and 119B)
1
Repeal the items, substitute:
2
119A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
119B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
119C 3826.00.10
$0.38143/L
119D 3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
52 Schedule 8 (table item 68A)
3
Repeal the item, substitute:
4
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 January 2012 Part 2
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 23
68A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
53 Schedule 8 (table items 130, 131, 131A and 131B)
1
Repeal the items, substitute:
2
131A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
131B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
131C 3826.00.10
$0.38143/L
131D 3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
3
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 3 Amendments to commence on 1 July 2012
24 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Part 3--Amendments to commence on 1 July 2012
1
Division 1--Rate of duty on liquefied natural gas
2
54 Schedule 3 (subheading 2711.11.00, column 3)
3
Omit "$0.0522/kg" (wherever occurring), substitute "$0.1045/kg".
4
55 Schedule 5 (cell at table item 97AA, column 3)
5
Repeal the cell, substitute:
6
$0.1045/kg
56 Schedule 6 (cell at table item 100AA, column 3)
7
Repeal the cell, substitute:
8
$0.1045/kg
57 Schedule 7 (cell at table item 99A, column 3)
9
Repeal the cell, substitute:
10
$0.1045/kg
58 Schedule 8 (cell at table item 105A, column 3)
11
Repeal the cell, substitute:
12
$0.1045/kg
Division 2--Rate of duty on liquefied petroleum gas
13
59 Schedule 3 (subheading 2711.12.10, column 3)
14
Omit "$0.025/L" (wherever occurring), substitute "$0.05/L".
15
60 Schedule 3 (subheading 2711.13.10, column 3)
16
Omit "$0.025/L" (wherever occurring), substitute "$0.05/L".
17
61 Schedule 5 (cell at table item 97AB, column 3)
18
Repeal the cell, substitute:
19
$0.05/L
62 Schedule 5 (cell at table item 97AC, column 3)
20
Repeal the cell, substitute:
21
$0.05/L
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 July 2012 Part 3
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 25
63 Schedule 6 (cell at table item 100AB, column 3)
1
Repeal the cell, substitute:
2
$0.05/L
64 Schedule 6 (cell at table item 100AC, column 3)
3
Repeal the cell, substitute:
4
$0.05/L
65 Schedule 7 (cell at table item 99B, column 3)
5
Repeal the cell, substitute:
6
$0.05/L
66 Schedule 7 (cell at table item 99C, column 3)
7
Repeal the cell, substitute:
8
$0.05/L
67 Schedule 8 (cell at table item 105B, column 3)
9
Repeal the cell, substitute:
10
$0.05/L
68 Schedule 8 (cell at table item 105C, column 3)
11
Repeal the cell, substitute:
12
$0.05/L
Division 3--Rate of duty on compressed natural gas
13
69 Schedule 3 (subheading 2711.21.10, column 3)
14
Omit "$0.0522/kg" (wherever occurring), substitute "$0.1045/kg".
15
70 Schedule 5 (cell at table item 97AD, column 3)
16
Repeal the cell, substitute:
17
$0.1045/kg
71 Schedule 6 (cell at table item 100AD, column 3)
18
Repeal the cell, substitute:
19
$0.1045/kg
72 Schedule 7 (cell at table item 99D, column 3)
20
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 3 Amendments to commence on 1 July 2012
26 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Repeal the cell, substitute:
1
$0.1045/kg
73 Schedule 8 (cell at table item 105D, column 3)
2
Repeal the cell, substitute:
3
$0.1045/kg
4
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 July 2013 Part 4
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 27
Part 4--Amendments to commence on 1 July 2013
1
Division 1--Rate of duty on liquefied natural gas
2
74 Schedule 3 (subheading 2711.11.00, column 3)
3
Omit "$0.1045/kg" (wherever occurring), substitute "$0.1567/kg".
4
75 Schedule 5 (cell at table item 97AA, column 3)
5
Repeal the cell, substitute:
6
$0.1567/kg
76 Schedule 6 (cell at table item 100AA, column 3)
7
Repeal the cell, substitute:
8
$0.1567/kg
77 Schedule 7 (cell at table item 99A, column 3)
9
Repeal the cell, substitute:
10
$0.1567/kg
78 Schedule 8 (cell at table item 105A, column 3)
11
Repeal the cell, substitute:
12
$0.1567/kg
Division 2--Rate of duty on liquefied petroleum gas
13
79 Schedule 3 (subheading 2711.12.10, column 3)
14
Omit "$0.05/L" (wherever occurring), substitute "$0.075/L".
15
80 Schedule 3 (subheading 2711.13.10, column 3)
16
Omit "$0.05/L" (wherever occurring), substitute "$0.075/L".
17
81 Schedule 5 (cell at table item 97AB, column 3)
18
Repeal the cell, substitute:
19
$0.075/L
82 Schedule 5 (cell at table item 97AC, column 3)
20
Repeal the cell, substitute:
21
$0.075/L
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 4 Amendments to commence on 1 July 2013
28 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
83 Schedule 6 (cell at table item 100AB, column 3)
1
Repeal the cell, substitute:
2
$0.075/L
84 Schedule 6 (cell at table item 100AC, column 3)
3
Repeal the cell, substitute:
4
$0.075/L
85 Schedule 7 (cell at table item 99B, column 3)
5
Repeal the cell, substitute:
6
$0.075/L
86 Schedule 7 (cell at table item 99C, column 3)
7
Repeal the cell, substitute:
8
$0.075/L
87 Schedule 8 (cell at table item 105B, column 3)
9
Repeal the cell, substitute:
10
$0.075/L
88 Schedule 8 (cell at table item 105C, column 3)
11
Repeal the cell, substitute:
12
$0.075/L
Division 3--Rate of duty on compressed natural gas
13
89 Schedule 3 (subheading 2711.21.10, column 3)
14
Omit "$0.1045/kg" (wherever occurring), substitute "$0.1567/kg".
15
90 Schedule 5 (cell at table item 97AD, column 3)
16
Repeal the cell, substitute:
17
$0.1567/kg
91 Schedule 6 (cell at table item 100AD, column 3)
18
Repeal the cell, substitute:
19
$0.1567/kg
92 Schedule 7 (cell at table item 99D, column 3)
20
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 July 2013 Part 4
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 29
Repeal the cell, substitute:
1
$0.1567/kg
93 Schedule 8 (cell at table item 105D, column 3)
2
Repeal the cell, substitute:
3
$0.1567/kg
4
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 5 Amendments to commence on 1 July 2014
30 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Part 5--Amendments to commence on 1 July 2014
1
Division 1--Rate of duty on liquefied natural gas
2
94 Schedule 3 (subheading 2711.11.00, column 3)
3
Omit "$0.1567/kg" (wherever occurring), substitute "$0.209/kg".
4
95 Schedule 5 (cell at table item 97AA, column 3)
5
Repeal the cell, substitute:
6
$0.209/kg
96 Schedule 6 (cell at table item 100AA, column 3)
7
Repeal the cell, substitute:
8
$0.209/kg
97 Schedule 7 (cell at table item 99A, column 3)
9
Repeal the cell, substitute:
10
$0.209/kg
98 Schedule 8 (cell at table item 105A, column 3)
11
Repeal the cell, substitute:
12
$0.209/kg
Division 2--Rate of duty on liquefied petroleum gas
13
99 Schedule 3 (subheading 2711.12.10, column 3)
14
Omit "$0.075/L" (wherever occurring), substitute "$0.10/L".
15
100 Schedule 3 (subheading 2711.13.10, column 3)
16
Omit "$0.075/L" (wherever occurring), substitute "$0.10/L".
17
101 Schedule 5 (cell at table item 97AB, column 3)
18
Repeal the cell, substitute:
19
$0.10/L
102 Schedule 5 (cell at table item 97AC, column 3)
20
Repeal the cell, substitute:
21
$0.10/L
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 July 2014 Part 5
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 31
103 Schedule 6 (cell at table item 100AB, column 3)
1
Repeal the cell, substitute:
2
$0.10/L
104 Schedule 6 (cell at table item 100AC, column 3)
3
Repeal the cell, substitute:
4
$0.10/L
105 Schedule 7 (cell at table item 99B, column 3)
5
Repeal the cell, substitute:
6
$0.10/L
106 Schedule 7 (cell at table item 99C, column 3)
7
Repeal the cell, substitute:
8
$0.10/L
107 Schedule 8 (cell at table item 105B, column 3)
9
Repeal the cell, substitute:
10
$0.10/L
108 Schedule 8 (cell at table item 105C, column 3)
11
Repeal the cell, substitute:
12
$0.10/L
Division 3--Rate of duty on compressed natural gas
13
109 Schedule 3 (subheading 2711.21.10, column 3)
14
Omit "$0.1567/kg" (wherever occurring), substitute "$0.209/kg".
15
110 Schedule 5 (cell at table item 97AD, column 3)
16
Repeal the cell, substitute:
17
$0.209/kg
111 Schedule 6 (cell at table item 100AD, column 3)
18
Repeal the cell, substitute:
19
$0.209/kg
112 Schedule 7 (cell at table item 99D, column 3)
20
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 5 Amendments to commence on 1 July 2014
32 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Repeal the cell, substitute:
1
$0.209/kg
113 Schedule 8 (cell at table item 105D, column 3)
2
Repeal the cell, substitute:
3
$0.209/kg
4
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 July 2015 Part 6
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 33
Part 6--Amendments to commence on 1 July 2015
1
Division 1--Rate of duty on liquefied natural gas
2
114 Schedule 3 (subheading 2711.11.00, column 3)
3
Omit "$0.209/kg" (wherever occurring), substitute "$0.2613/kg".
4
115 Schedule 5 (cell at table item 97AA, column 3)
5
Repeal the cell, substitute:
6
$0.2613/kg
116 Schedule 6 (cell at table item 100AA, column 3)
7
Repeal the cell, substitute:
8
$0.2613/kg
117 Schedule 7 (cell at table item 99A, column 3)
9
Repeal the cell, substitute:
10
$0.2613/kg
118 Schedule 8 (cell at table item 105A, column 3)
11
Repeal the cell, substitute:
12
$0.2613/kg
Division 2--Rate of duty on liquefied petroleum gas
13
119 Schedule 3 (subheading 2711.12.10, column 3)
14
Omit "$0.10/L" (wherever occurring), substitute "$0.125/L".
15
120 Schedule 3 (subheading 2711.13.10, column 3)
16
Omit "$0.10/L" (wherever occurring), substitute "$0.125/L".
17
121 Schedule 5 (cell at table item 97AB, column 3)
18
Repeal the cell, substitute:
19
$0.125/L
122 Schedule 5 (cell at table item 97AC, column 3)
20
Repeal the cell, substitute:
21
$0.125/L
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 6 Amendments to commence on 1 July 2015
34 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
123 Schedule 6 (cell at table item 100AB, column 3)
1
Repeal the cell, substitute:
2
$0.125/L
124 Schedule 6 (cell at table item 100AC, column 3)
3
Repeal the cell, substitute:
4
$0.125/L
125 Schedule 7 (cell at table item 99B, column 3)
5
Repeal the cell, substitute:
6
$0.125/L
126 Schedule 7 (cell at table item 99C, column 3)
7
Repeal the cell, substitute:
8
$0.125/L
127 Schedule 8 (cell at table item 105B, column 3)
9
Repeal the cell, substitute:
10
$0.125/L
128 Schedule 8 (cell at table item 105C, column 3)
11
Repeal the cell, substitute:
12
$0.125/L
Division 3--Rate of duty on compressed natural gas
13
129 Schedule 3 (subheading 2711.21.10, column 3)
14
Omit "$0.209/kg" (wherever occurring), substitute "$0.2613/kg".
15
130 Schedule 5 (cell at table item 97AD, column 3)
16
Repeal the cell, substitute:
17
$0.2613/kg
131 Schedule 6 (cell at table item 100AD, column 3)
18
Repeal the cell, substitute:
19
$0.2613/kg
132 Schedule 7 (cell at table item 99D, column 3)
20
Amendment of the Customs Tariff Act 1995 Schedule 1
Amendments to commence on 1 July 2015 Part 6
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 35
Repeal the cell, substitute:
1
$0.2613/kg
133 Schedule 8 (cell at table item 105D, column 3)
2
Repeal the cell, substitute:
3
$0.2613/kg
4
Schedule 1 Amendment of the Customs Tariff Act 1995
Part 7 Application of amendments
36 Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011
Part 7--Application of amendments
1
134 Application of amendments
2
The amendments of the Customs Tariff Act 1995 made by a Part of this
3
Schedule apply in relation to:
4
(a) goods imported into Australia on or after the day that Part
5
commences; and
6
(b) goods imported into Australia before the day that Part
7
commences, where the time for working out the rate of
8
import duty on the goods had not occurred before that day.
9

 

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