EXCISE TARIFF AMENDMENT BILL (NO. 1) 2000

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

EXCISE TARIFF AMENDMENT BILL (NO. 1) 2000

1998-1999-2000

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Excise Tariff Amendment Bill (No. 1) 2000

No. , 2000

(Treasury)

A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes

ISBN: 0642 428514

Contents

A Bill for an Act to amend the Excise Tariff Act 1921, and for related purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Excise Tariff Amendment Act (No. 1) 2000.

2 Commencement

(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.

(2) The items in Schedule 1 are taken to have commenced on 1 November 1999.

(3) The item in Schedule 2 is taken to have commenced on 15 November 1999.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendment of the Excise Tariff Act 1921 having effect on and from 1 November 1999

1 The Schedule (definitions at the start of the Schedule)

Insert:

tobacco means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.

2 Item 6 of the Schedule

Repeal the item, substitute:

6

Tobacco (other than tobacco delivered under item 9A of the Schedule)

(A)

in stick form not exceeding in weight 0.8 grams per stick actual tobacco content

$0.18872 per stick

(B)

other

$235.90 per kilogram tobacco content

3 Item 7 of the Schedule

Repeal the item, substitute:

7

Cigars (other than cigars delivered under item 9A of the Schedule)

(A)

not exceeding in weight 0.8 grams per stick actual tobacco content

$0.18872 per stick

(B)

other

$235.90 per kilogram tobacco content

4 Item 8 of the Schedule

Repeal the item, substitute:

8

Cigarettes (other than cigarettes delivered under item 9A of the Schedule)

(A)

not exceeding in weight 0.8 grams per stick actual tobacco content

$0.18872 per stick

(B)

other

$235.90 per kilogram tobacco content

Schedule 2—Amendment of the Excise Tariff Act 1921 having effect on and from 15 November 1999

1 Item 11 of the Schedule

Repeal the item, substitute:

11

Goods as follows:

(a) refined or semi-refined liquid petroleum or shale oil products (including diesel fuel produced or manufactured by the process of refining waste oils and gasoline or diesel fuel recovered by a recycling process other than refining) but not including liquefied petroleum gas, lubricating oils (including lubricant base oils), hydraulic oils, transformer oils, bitumen or recycled products other than those recycled products specified above;

(b) coal tar and coke oven distillates; aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum, shale oil or recycled products);

(c) petroleum condensate and stabilised crude petroleum oil products for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901 (being petroleum condensate and stabilised crude petroleum oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate); and

(d) lubricants (including lubricant base oils), hydraulic oils, transformer oils and fuel recovered by a recycling process.

(A)

Kerosene for use as fuel in aircraft

$0.02718 per litre

(B)

Heating oil and kerosenes other than kerosene falling within subitem 11(A):

(1) Kerosene in packages not exceeding 210 litres:

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

(b) for use as fuel otherwise than in an internal combustion engine

$0.07316 per litre

(c) for other use

Free

(2) Other:

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

(b) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

(c) for other use and containing at least the prescribed proportion of the marker

Free

(d) other

$0.43485 per litre

(C)

Diesel:

(1) In packages not exceeding 210 litres:

(a) diesel other than product falling to subparagraph 11(C)(1)(b)

$0.43485 per litre

(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining

Free

(2) Other:

(a) diesel other than product falling to subparagraph 11(C)(2)(b)

$0.43485 per litre

(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining

Free

(D)

Fuel oil having the characteristics set out in subsection 3(4)

$0.07316 per litre

(E)

Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901:

(1) for use as fuel in an internal combustion engine

$0.43485 per litre

(2) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

(4) other

$0.43485 per litre

(F)

Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901:

(1) for use as fuel in an internal combustion engine

$0.43485 per litre

(2) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

(4) other

$0.43485 per litre

(G)

Topped crude petroleum oil:

(1) for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901

Free

(2) for use as fuel in an internal combustion engine

$0.43485 per litre

(3) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

(5) other

$0.43485 per litre

(H)

Gasoline and other petroleum or shale spirit having a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus other than Gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining:

(1) In packages not exceeding 210 litres:

(a) for use as fuel in aircraft

$0.02718 per litre

(b) for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

(c) for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

(d) for other use

$0.43485 per litre

(2) Other:

(a) for use as fuel in aircraft

$0.02718 per litre

(b) for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

(c) for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

(e) other, having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

(f) other, having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

(I)

Other refined or partly refined petroleum products, including mineral turpentine and lubricants (lubricant base oils), hydraulic oils, transformer oils and fuel, other than diesel, recovered by a process not being a process of refining:

(1) Recycled petroleum products not elsewhere specified

(a) gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining

Free

(b) other:

(i) for use otherwise than as fuel in an internal combustion engine and containing at least the prescribed proportion of the marker

Free

(ii) for other use

$0.43485 per litre

(2) Other, in packages not exceeding 210 litres:

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

(b) for use as fuel otherwise than in an internal combustion engine

$0.07316 per litre

(c) for other use

Free

(3) Other:

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

(b) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

(c) for other use containing at least the prescribed proportion of the marker

Free

(d) other

$0.43485 per litre

(J)

Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus:

(1) In packages not exceeding 210 litres:

(a) having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

(b) having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

(2) Other:

(a) having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

(b) having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

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6	Tobacco (other than tobacco delivered under item 9A of the Schedule)
(A)	in stick form not exceeding in weight 0.8 grams per stick actual tobacco content	$0.18872 per stick
(B)	other	$235.90 per kilogram tobacco content

7	Cigars (other than cigars delivered under item 9A of the Schedule)
(A)	not exceeding in weight 0.8 grams per stick actual tobacco content	$0.18872 per stick
(B)	other	$235.90 per kilogram tobacco content

8	Cigarettes (other than cigarettes delivered under item 9A of the Schedule)
(A)	not exceeding in weight 0.8 grams per stick actual tobacco content	$0.18872 per stick
(B)	other	$235.90 per kilogram tobacco content

11	Goods as follows:
	(a) refined or semi-refined liquid petroleum or shale oil products (including diesel fuel produced or manufactured by the process of refining waste oils and gasoline or diesel fuel recovered by a recycling process other than refining) but not including liquefied petroleum gas, lubricating oils (including lubricant base oils), hydraulic oils, transformer oils, bitumen or recycled products other than those recycled products specified above;
	(b) coal tar and coke oven distillates; aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum, shale oil or recycled products);
	(c) petroleum condensate and stabilised crude petroleum oil products for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901 (being petroleum condensate and stabilised crude petroleum oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate); and
	(d) lubricants (including lubricant base oils), hydraulic oils, transformer oils and fuel recovered by a recycling process.
(A)	Kerosene for use as fuel in aircraft	$0.02718 per litre
(B)	Heating oil and kerosenes other than kerosene falling within subitem 11(A):
	(1) Kerosene in packages not exceeding 210 litres:
	(a) for use as fuel in an internal combustion engine	$0.43485 per litre
	(b) for use as fuel otherwise than in an internal combustion engine	$0.07316 per litre
	(c) for other use	Free
	(2) Other:
	(a) for use as fuel in an internal combustion engine	$0.43485 per litre
	(b) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07316 per litre
	(c) for other use and containing at least the prescribed proportion of the marker	Free
	(d) other	$0.43485 per litre
(C)	Diesel:
	(1) In packages not exceeding 210 litres:
	(a) diesel other than product falling to subparagraph 11(C)(1)(b)	$0.43485 per litre
	(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining	Free
	(2) Other:
	(a) diesel other than product falling to subparagraph 11(C)(2)(b)	$0.43485 per litre
	(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining	Free
(D)	Fuel oil having the characteristics set out in subsection 3(4)	$0.07316 per litre
(E)	Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901:
	(1) for use as fuel in an internal combustion engine	$0.43485 per litre
	(2) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07316 per litre
	(4) other	$0.43485 per litre
(F)	Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901:
	(1) for use as fuel in an internal combustion engine	$0.43485 per litre
	(2) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07316 per litre
	(4) other	$0.43485 per litre
(G)	Topped crude petroleum oil:
	(1) for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901	Free
	(2) for use as fuel in an internal combustion engine	$0.43485 per litre
	(3) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07316 per litre
	(5) other	$0.43485 per litre
(H)	Gasoline and other petroleum or shale spirit having a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus other than Gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining:
	(1) In packages not exceeding 210 litres:
	(a) for use as fuel in aircraft	$0.02718 per litre
	(b) for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre	$0.45696 per litre
	(c) for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre	$0.43485 per litre
	(d) for other use	$0.43485 per litre
	(2) Other:
	(a) for use as fuel in aircraft	$0.02718 per litre
	(b) for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre	$0.45696 per litre
	(c) for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre	$0.43485 per litre
	(e) other, having a lead content exceeding 13 milligrams per litre	$0.45696 per litre
	(f) other, having a lead content not exceeding 13 milligrams per litre	$0.43485 per litre
(I)	Other refined or partly refined petroleum products, including mineral turpentine and lubricants (lubricant base oils), hydraulic oils, transformer oils and fuel, other than diesel, recovered by a process not being a process of refining:
	(1) Recycled petroleum products not elsewhere specified
	(a) gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining	Free
	(b) other:
	(i) for use otherwise than as fuel in an internal combustion engine and containing at least the prescribed proportion of the marker	Free
	(ii) for other use	$0.43485 per litre
	(2) Other, in packages not exceeding 210 litres:
	(a) for use as fuel in an internal combustion engine	$0.43485 per litre
	(b) for use as fuel otherwise than in an internal combustion engine	$0.07316 per litre
	(c) for other use	Free
	(3) Other:
	(a) for use as fuel in an internal combustion engine	$0.43485 per litre
	(b) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker	$0.07316 per litre
	(c) for other use containing at least the prescribed proportion of the marker	Free
	(d) other	$0.43485 per litre
(J)	Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus:
	(1) In packages not exceeding 210 litres:
	(a) having a lead content exceeding 13 milligrams per litre	$0.45696 per litre
	(b) having a lead content not exceeding 13 milligrams per litre	$0.43485 per litre
	(2) Other:
	(a) having a lead content exceeding 13 milligrams per litre	$0.45696 per litre
	(b) having a lead content not exceeding 13 milligrams per litre	$0.43485 per litre