Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
2019-2020-2021-2022
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Tariff Amendment (Cost of
Living Support) Bill 2022
No. , 2022
(Home Affairs)
A Bill for an Act to amend the Customs Tariff Act
1995, and for related purposes
No. , 2022
Customs Tariff Amendment (Cost of Living Support) Bill 2022
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Customs Tariff Act 1995
3
No. , 2022
Customs Tariff Amendment (Cost of Living Support) Bill 2022
1
A Bill for an Act to amend the Customs Tariff Act
1
1995, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the
Customs Tariff Amendment (Cost of Living Support)
5
Act 2022
.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2
Customs Tariff Amendment (Cost of Living Support) Bill 2022
No. , 2022
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
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 Schedules
7
Legislation 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repealed as set out in the applicable items in the Schedule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
Amendments
Schedule 1
No. , 2022
Customs Tariff Amendment (Cost of Living Support) Bill 2022
3
Schedule 1--Amendments
1
2
Customs Tariff Act 1995
3
1 After section 19AAB
4
Insert:
5
19AABA Temporary reduction in indexed fuel duty rates
6
Temporary rate reduction
7
(1) Despite any other provision of this Act, a fuel duty rate on a day in
8
a rate reduction period is a rate equal to 50% of the fuel duty rate
9
that would have applied on that day apart from this section
10
(including because of the operation of section 19).
11
Note:
For
fuel duty rate
, see section 19AAC and for
rate reduction period
,
12
see subsection (6).
13
(2) An amount worked out under subsection (1) is to be rounded to 3
14
decimal places (rounding up if the next decimal place is 5 or
15
more).
16
(3) A fuel duty rate that applies under subsection (1) in relation to a
17
rate reduction period applies to:
18
(a) goods imported into Australia on or after the start of that
19
period; and
20
(b) goods imported into Australia before the start of that period,
21
where the time for working out the rate of import duty on the
22
goods had not occurred before the start of that period.
23
Restoration of rates
24
(4) This Act has effect as if, on 29 September 2022, each fuel duty rate
25
is a rate equal to the fuel duty rate that would have applied on the
26
August adjustment day apart from subsection (1) (including
27
because of the operation of section 19).
28
Note 1:
For
August adjustment day
, see subsection (7).
29
Note 2:
A rate that applies under this subsection is subject to later indexation
30
under section 19.
31
Schedule 1
Amendments
4
Customs Tariff Amendment (Cost of Living Support) Bill 2022
No. , 2022
(5) A fuel duty rate that applies under subsection (4) applies to:
1
(a) goods imported into Australia on or after 29 September 2022;
2
and
3
(b) goods imported into Australia before 29 September 2022,
4
where the time for working out the rate of import duty on the
5
goods had not occurred before 29 September 2022.
6
Definitions
7
(6) Each of the following is a
rate reduction period
:
8
(a) the period beginning on 30 March 2022 and ending at the end
9
of the day before the August adjustment day;
10
(b) the period beginning on the August adjustment day and
11
ending at the end of 28 September 2022.
12
(7) The
August adjustment day
is the following:
13
(a) 1 August 2022, unless paragraph (b) applies;
14
(b) if, in relation to the indexation day that is 1 August 2022, the
15
replacement under section 19 of a rate of duty happens on
16
another day in accordance with subsection 19(5)--that other
17
day.
18
19AABB Temporary reduction in other duty rates
19
Temporary rate reduction
20
(1) This Act has effect as if on 30 March 2022:
21
(a) each rate of duty covered by subsection (5) is $0.043 per
22
litre; and
23
(b) each rate of duty covered by subsection (6) is $0.043 per
24
kilogram.
25
(2) A rate of duty that applies under subsection (1) applies to:
26
(a) goods imported into Australia on or after 30 March 2022; and
27
(b) goods imported into Australia before 30 March 2022, where
28
the time for working out the rate of import duty on the goods
29
had not occurred before 30 March 2022.
30
Restoration of rates
31
(3) This Act has effect as if on 29 September 2022:
32
Amendments
Schedule 1
No. , 2022
Customs Tariff Amendment (Cost of Living Support) Bill 2022
5
(a) each rate of duty covered by subsection (5) is $0.085 per
1
litre; and
2
(b) each rate of duty covered by subsection (6) is $0.085 per
3
kilogram.
4
(4) A rate of duty that applies under subsection (3) applies to:
5
(a) goods imported into Australia on or after 29 September 2022;
6
and
7
(b) goods imported into Australia before 29 September 2022,
8
where the time for working out the rate of import duty on the
9
goods had not occurred before 29 September 2022.
10
Relevant rates of duty
11
(5) This subsection covers a rate of duty (except so much of a rate of
12
duty as is calculated as a percentage of the value of goods)
13
applicable under the following:
14
(a) the rate column of subheading 2710.19.91, 2710.91.91,
15
2710.99.91, 3403.11.90, 3403.19.90, 3403.91.90, 3403.99.90
16
or 3811.21.90, or of heading 3819.00.00, in Schedule 3;
17
(b) the rate column of an item in the table in Schedule 4A, 5, 6,
18
6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a
19
subheading or heading in Schedule 3 specified in
20
paragraph (a).
21
(6) This subsection covers a rate of duty applicable under the
22
following:
23
(a) the rate column of subheading 2710.19.92, 2710.91.92,
24
2710.99.92, 3403.11.10, 3403.19.10, 3403.91.10, 3403.99.10
25
or 3811.21.10 in Schedule 3;
26
(b) the rate column of an item in the table in Schedule 4A, 5, 6,
27
6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a
28
subheading in Schedule 3 specified in paragraph (a).
29
2 Subsection 19AAC(1)
30
Omit "and 19AAB", substitute "19AAB and 19AABA".
31