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This is a Bill, not an Act. For current law, see the Acts databases.
2013-2014-2015
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Energy Grants and Other Legislation
Amendment (Ethanol and Biodiesel) Bill
2015
No. , 2015
(Treasury)
A Bill for an Act to amend the law relating to
energy grants, customs and excise, and for other
purposes
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Part 1--Main amendments
3
Customs Act 1901
3
Excise Act 1901
4
Fuel Tax Act 2006
5
Part 2--Repeals
8
Energy Grants (Cleaner Fuels) Scheme Act 2004
8
Part 3--Consequential amendments
9
Coastal Trading (Revitalising Australian Shipping) Act 2012
9
Fuel Tax Act 2006
9
Product Grants and Benefits Administration Act 2000
9
Taxation Administration Act 1953
10
Part 4--Transitional provisions
11
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
1
A Bill for an Act to amend the law relating to
1
energy grants, customs and excise, and for other
2
purposes
3
The Parliament of Australia enacts:
4
1 Short title
5
This Act may be cited as the Energy Grants and Other Legislation
6
Amendment (Ethanol and Biodiesel) Act 2015.
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
2
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
No. , 2015
1
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
1 July 2015.
1 July 2015
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
3 Schedules
8
Legislation that is specified in a Schedule to this Act is amended or
9
repealed as set out in the applicable items in the Schedule
10
concerned, and any other item in a Schedule to this Act has effect
11
according to its terms.
12
Amendments Schedule 1
Main amendments Part 1
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
3
Schedule 1
--Amendments
1
Part 1
--Main amendments
2
Customs Act 1901
3
1 Before subsection 105B(1)
4
Insert:
5
Extinguishing duty on excise-equivalent goods
6
2 Subsection 105B(1)
7
Before "extinguished", insert "wholly or partly".
8
3 After subsection 105B(1)
9
Insert:
10
(1A) The liability is:
11
(a) wholly extinguished unless paragraph (b) applies; or
12
(b) if the excise-equivalent goods are a biofuel blend--
13
extinguished except for an amount equal to any duty that
14
would have been payable on the biofuel constituents of the
15
blend if they had not been included in the blend.
16
4 Subsection 105B(2)
17
Before "extinguished", insert "so".
18
5 Subsection 105B(3)
19
Repeal the subsection, substitute:
20
Exceptions
21
(3) Subsection (1) does not apply to an amount of duty if:
22
(a) it is calculated as a percentage of the value of the
23
excise-equivalent goods because of section 9 of the Customs
24
Tariff Act 1995; or
25
(b) the excise-equivalent goods are classified to:
26
Schedule 1 Amendments
Part 1 Main amendments
4
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
No. , 2015
(i) subheading 2207.20.10 (denatured ethanol) or
1
3826.00.10 (biodiesel) of Schedule 3 to the Customs
2
Tariff Act 1995; or
3
(ii) an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 to
4
that Act that relates to a subheading mentioned in
5
subparagraph (i).
6
Note:
Subsection 105C(2) deals with the payment of the amount.
7
Definitions
8
(4) In this section:
9
biofuel blend means goods classified to:
10
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22,
11
2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80,
12
3824.90.50, 3824.90.60 or 3826.00.20 of Schedule 3 to the
13
Customs Tariff Act 1995; or
14
(b) an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 to that
15
Act that relates to a subheading mentioned in paragraph (a).
16
biofuel constituent, for a biofuel blend, means a constituent of the
17
blend that is:
18
(a) biodiesel; or
19
(b) denatured ethanol;
20
(within the meaning of the subheading of Schedule 3 to the
21
Customs Tariff Act 1995 to which the blend is classified or relates).
22
6 Paragraph 105C(2)(b)
23
Before "subsection 105B(3)", insert "paragraph 105B(1A)(b) or".
24
Excise Act 1901
25
7 Paragraph 77H(1)(a)
26
Repeal the paragraph, substitute:
27
(a) both:
28
(i) for each of the eligible goods and other substances,
29
excise duty or a duty of Customs has been paid (unless
30
the applicable duty when entered for home consumption
31
was nil); and
32
Amendments Schedule 1
Main amendments Part 1
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
5
(ii) apart from any denatured ethanol for use as fuel in an
1
internal combustion engine, or biodiesel, the rate of
2
each of those duties is the same; or
3
8 Subsection 77H(2)
4
Repeal the subsection, substitute:
5
(2) However, subsection (1) does not apply if any of the eligible goods
6
or other substances on which excise duty or a duty of Customs has
7
been paid are taxable fuel for which any entity has been entitled to
8
a fuel tax credit under the Fuel Tax Act 2006.
9
Fuel Tax Act 2006
10
9 Subsection 43-7(7)
11
Repeal the subsection, substitute:
12
Working out the fuel tax for certain fuels containing ethanol or
13
biodiesel
14
(7) Work out the
*
effective fuel tax under subsection 43-5(2) for
15
taxable fuel:
16
(a) that you acquired, manufactured or imported; and
17
(b) that is, or is a blend containing, ethanol or
*
biodiesel; and
18
(c) to which neither subsection (1) nor (2) of this section applies;
19
as if all the ethanol or biodiesel were manufactured or produced in
20
Australia.
21
Note:
As you may not know whether the ethanol or biodiesel is imported or
22
manufactured domestically, this subsection requires you to work out
23
the effective fuel tax assuming that they were manufactured
24
domestically.
25
10 Subparagraph 75-15(1)(c)(iv)
26
Repeal the subparagraph.
27
11 Application of amendments
28
(1)
The amendments made by items 1 to 6 apply in relation to:
29
(a) excise-equivalent goods imported into Australia on or after
30
1 July 2015; and
31
Schedule 1 Amendments
Part 1 Main amendments
6
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
No. , 2015
(b) excise-equivalent goods imported into Australia before 1 July
1
2015, if the time for working out the rate of import duty on
2
the goods had not occurred before that day.
3
(2)
The amendments made by items 7 and 8 apply in relation to:
4
(a) eligible goods manufactured or produced in, or imported into,
5
Australia on or after 1 July 2015; and
6
(b) eligible goods manufactured or produced in Australia before
7
1 July 2015 if:
8
(i) on that day, the goods were either subject to the CEO's
9
control, or in the stock, custody or possession of, or
10
belonged to, a manufacturer or producer of the goods;
11
and
12
(ii) no duty of excise had been paid on the goods before that
13
day; and
14
(c) eligible goods imported into Australia before 1 July 2015, if
15
the time for working out the rate of import duty on the goods
16
had not occurred before that day.
17
(3)
The amendment made by item 9 applies in relation to:
18
(a) acquisitions in Australia of taxable fuel on or after 1 July
19
2015; and
20
(b) the manufacture or production in, or importation into,
21
Australia of taxable fuel on or after 1 July 2015; and
22
(c) the manufacture or production in Australia of taxable fuel
23
before 1 July 2015 if:
24
(i) on that day, the fuel was either subject to the CEO's
25
control, or in the stock, custody or possession of, or
26
belonged to, a manufacturer or producer of the fuel; and
27
(ii) no duty of excise had been paid on the fuel before that
28
day; and
29
(d) the importation into Australia of taxable fuel before 1 July
30
2015, if the time for working out the rate of import duty on
31
the fuel had not occurred before that day.
32
Amendments Schedule 1
Main amendments Part 1
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
7
12 Transitional
--anti-avoidance
1
Despite the repeal made by item 10, the Fuel Tax Act 2006 continues to
2
apply, on and after the commencement of that item, in relation to a fuel
3
tax benefit an entity got before that commencement, as if that repeal had
4
not happened.
5
Schedule 1 Amendments
Part 2 Repeals
8
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
No. , 2015
Part 2
--Repeals
1
Energy Grants (Cleaner Fuels) Scheme Act 2004
2
13 The whole of the Act
3
Repeal the Act.
4
Amendments Schedule 1
Consequential amendments Part 3
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
9
Part 3
--Consequential amendments
1
Coastal Trading (Revitalising Australian Shipping) Act 2012
2
14 Subsection 6(1) (paragraph (a) of the definition of liquid
3
fuel product)
4
Repeal the paragraph, substitute:
5
(a) biodiesel (within the meaning of the Excise Tariff Act 1921);
6
Fuel Tax Act 2006
7
15 Section 43-1
8
Omit "to fund cleaner fuel grants and".
9
16 Subsection 43-5(3)
10
Repeal the subsection, substitute:
11
(3) In applying subsection (2), disregard a benefit under the Product
12
Stewardship (Oil) Act 2000.
13
17 Subsections 43-10(1) and (2)
14
Repeal the subsections.
15
18 Subsection 43-10(6)
16
Omit "(1) or".
17
Product Grants and Benefits Administration Act 2000
18
19 Section 5 (definition of cleaner fuel)
19
Repeal the definition.
20
20 Section 8 (table item 4)
21
Repeal the item.
22
21 Subsection 9(5)
23
Repeal the subsection.
24
Schedule 1 Amendments
Part 3 Consequential amendments
10
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
No. , 2015
22 Section 16A
1
Repeal the section.
2
23 Section 27B
3
Repeal the section.
4
Taxation Administration Act 1953
5
24 Subsection 355-65(7) in Schedule 1 (table item 1)
6
Repeal the item.
7
Amendments Schedule 1
Transitional provisions Part 4
No. , 2015
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
11
Part 4
--Transitional provisions
1
25 Objects
2
The objects of this Part are:
3
(a) to provide for the winding-up of the scheme that provides
4
grants relating to certain cleaner fuels; and
5
(b) to allow up to 12 months for claims (and payments) to be
6
made under the scheme for provisional entitlements arising
7
before 1 July 2015; and
8
(c) to continue the administration of the scheme in respect of
9
provisional entitlements arising before 1 July 2015.
10
26 Transitional application of affected provisions
11
Despite the amendments and repeals made by Parts 2 and 3:
12
(a) the Acts so repealed or amended; and
13
(b) any instruments in force under any of those Acts immediately
14
before the commencement of this Part;
15
continue to apply, at and after the commencement of this Part, in
16
relation to any provisional entitlement to a cleaner fuel grant that arose
17
before 1 July 2015, as if those repeals and amendments had not
18
happened.
19
27 Period for making claims after 1 July 2015
20
(1)
Paragraph 15(2)(e) of the Product Grants and Benefits Administration
21
Act 2000 applies, after the commencement of this Part, to a claim for a
22
cleaner fuel grant:
23
(a) for biodiesel, renewable diesel or biodiesel blend; and
24
(b) for which a provisional entitlement arose before 1 July 2015;
25
as if that paragraph required the claim to be given to the Commissioner
26
before the earlier of:
27
(c) the end of 3 years after the start of the claim period; and
28
(d) 1 July 2016.
29
(2)
For the purposes of this item, biodiesel, biodiesel blend and renewable
30
diesel have the same meanings as in the Energy Grants (Cleaner Fuels)
31
Schedule 1 Amendments
Part 4 Transitional provisions
12
Energy Grants and Other Legislation Amendment (Ethanol and
Biodiesel) Bill 2015
No. , 2015
Scheme Act 2004, or in regulations under that Act, as in force
1
immediately before the commencement of this Part.
2
28 Part does not limit the operation of section 7 of the Acts
3
Interpretation Act 1901
4
This Part does not limit the operation of section 7 of the Acts
5
Interpretation Act 1901.
6