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This is a Bill, not an Act. For current law, see the Acts databases.
EXCISE TARIFF AMENDMENT (2009 MEASURES NO. 1) BILL 2009 [NO. 2]
2008-2009
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Excise Tariff Amendment (2009
Measures No. 1) Bill 2009
No. , 2009
(Treasury)
A Bill for an Act to amend the Excise Tariff Act
1921, and for related purposes
i Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009
Contents
1
Short title ............................................................................................ 1
2
Commencement .................................................................................. 1
3
Schedule(s) ......................................................................................... 2
Schedule 1--Ready-to-drink beverages
3
Excise Tariff Act 1921
3
Schedule 2--Beer
4
Excise Tariff Act 1921
4
Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 1
A Bill for an Act to amend the Excise Tariff Act
1
1921, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Excise Tariff Amendment (2009
5
Measures No. 1) Act 2009.
6
2 Commence ment
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 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009
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 on which this Act receives the
Royal Assent.
2. Schedule 1
27 April 2008.
27 April 2008
3. Schedule 2
At the same time as Schedule 2 to the
Customs Tariff Amendment (2009 Measures
No. 1) Act 2009 commences.
Note:
This table relates only to the provisions of this Act as originally
1
passed by both Houses of the Parliament and assented to. It will not be
2
expanded to deal with provisions inserted in this Act after assent.
3
(2) Column 3 of the table contains additional information that is not
4
part of this Act. Information in this column may be added to or
5
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repealed as set out in the applicable items in the Schedule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
Ready-to-drink beverages Schedule 1
Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 3
1
Schedule 1
--
Ready-to-drink beverages
2
3
Excise Tariff Act 1921
4
1 Schedule (cell at table item
2, column headed "Rate of
5
Duty")
6
Repeal the cell, substitute:
7
8
$66.67 per litre of
alcohol
9
10
Schedule 2 Beer
4 Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009
1
Schedule 2
--
Beer
2
3
Excise Tariff Act 1921
4
1 Schedule (definition of Beer)
5
Repeal the definition, substitute:
6
beer means a brewed beverage that:
7
(a) is the product of the yeast fermentation of an aqueous extract,
8
being predominantly an aqueous extract of cereals:
9
(i) whether the cereals are malted or unmalted; and
10
(ii) whether or not the aqueous extract contains other
11
sources of carbohydrates; and
12
(b) contains:
13
(i) hops, or extracts of hops, such that the beverage has
14
international bitterness units of not less than 4.0; or
15
(ii) other bitters such that the beverage has a bitterness
16
comparable to that of a beverage mentioned in
17
subparagraph (i); and
18
(c) contains not more than 4.0% by weight of sugars; and
19
(d) has not had added to it, at any time, artificial sweetener; and
20
(e) may have had added to it, at any time, other substances,
21
including flavours, but only if, in the case of substances that
22
contain alcohol (other than spirit distilled from beer), the
23
alcohol did not add more than 0.5% to the total volume of the
24
final beverage; and
25
(f) may have had added to it, at any time, spirit distilled from
26
beer, but only if that spirit did not add more than 0.5% to the
27
total volume of the final beverage; and
28
(g) contains more than 1.15% by volume of alcohol.
29
2 Schedule (the definitions)
30
Insert:
31
sugar means:
32
(a) monosaccharide; or
33
Beer Schedule 2
Excise Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 5
(b) disaccharide.
1
3 Application
2
The amendments of the Excise Tariff Act 1921 made by this Schedule
3
apply in relation to beverages manufactured or produced on or after the
4
commencement of this item.
5
6