EXCISE TARIFF AMENDMENT (TAXATION OF ALTERNATIVE FUELS) BILL 2011

i Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011

Contents

1 Short

title

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2 Commencement

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3 Schedule(s)

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Schedule 1--Amendment of the Excise Tariff Act 1921

Part 1--Amendments to commence on 1 December 2011

Part 2--Amendments to commence on 1 July 2012

Part 3--Amendments to commence on 1 July 2013

Part 4--Amendments to commence on 1 July 2014

Part 5--Amendments to commence on 1 July 2015

Part 6--Application of amendments

Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 1

A Bill for an Act to amend the law relating to excise

on certain fuels, and for related purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Excise Tariff Amendment (Taxation of

Alternative Fuels) Act 2011.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table

commences, or is taken to have commenced, in accordance with

column 2 of the table. Any other statement in column 2 has effect

according to its terms.

2 Excise 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 Customs

Tariff Amendment (Taxation of

Alternative Fuels) Act 2011;

(b) Schedule 1 to the Taxation of Alternative

Fuels Legislation Amendment Act 2011;

(Cleaner Fuels) Scheme Amendment Act

2011.

3. Schedule 1,

Part 2

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.

4. Schedule 1,

Part 3

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.

5. Schedule 1,

Part 4

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.

6. Schedule 1,

Part 5

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.

7. Schedule 1,

Part 6

The day this Act receives the Royal Assent.

Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 3

Note:

This table relates only to the provisions of this Act as originally

enacted. It will not be amended to deal with any later amendments of

this Act.

(2) Any information in column 3 of the table is not part of this Act.

Information may be inserted in this column, or information in it

may be edited, in any published version of this Act.

3 Schedule(s)

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

Part 1 Amendments to commence on 1 December 2011

4 Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011

Schedule 1--Amendment of the Excise Tariff

Act 1921

Part 1--Amendments to commence on 1 December

2011

1 Subsection 3(1)

Insert:

liquefied petroleum gas means:

(a) liquid propane; or

(b) a liquid mixture of propane and butane; or

consists mainly of propane; or

(d) a liquid mixture of propane, butane and other hydrocarbons

that consists mainly of propane and butane.

2 Section 6G

Repeal the section, substitute:

6G Duty payable on blended goods

(1) Work out the duty payable under this Act on goods (the blended

goods) that are classified to subitem 10.7, 10.11, 10.12 or 10.30 of

the Schedule as follows:

Method statement

Step 1. Add up the amount of duty that would be payable on each

constituent of the blended goods, that is classified to

item 10 of the Schedule, if the constituent had not been

included in the blended goods.

Step 2. Work out the volume, in litres, of the blended goods that

is not attributable to those constituents or to water added

to manufacture the blended goods.

Step 3. Multiply the result of step 2 by $0.38143.

Amendment of the Excise Tariff Act 1921 Schedule 1

Amendments to commence on 1 December 2011 Part 1

Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 5

Step 4. Total the results of steps 1 and 3.

Step 5. Subtract from the total any duty paid on a constituent of

the blended goods that is classified to item 10 or 15 of the

Schedule.

(2) If a constituent of the blended goods was imported, assume for the

purposes of subsection (1) that:

(a) the constituent was manufactured in Australia when it was

imported; and

(b) if customs duty was paid on the constituent, there was a

payment of excise duty equal to the lesser of the following

amounts (or either of them if they are equal):

(i) the amount of excise duty that would have been payable

on the constituent had it been manufactured in Australia

when it was imported;

(ii) the amount of the customs duty paid.

3 Schedule (subparagraph (a)(i) of the cell at table item 10,

column headed "Description of goods")

Omit "and", substitute "or".

4 Schedule (after paragraph (d) of the cell at table item 10,

column headed "Description of goods")

Insert:

(da) liquefied petroleum gas;

(db) liquefied natural gas;

(dc) compressed natural gas;

5 Schedule (paragraph (i) of the cell at table item 10, column

headed "Description of goods")

Omit ", liquefied petroleum gas".

6 Schedule (at the end of the cell at table item 10, column

headed "Description of goods")

Add:

(j) goods covered by section 77HA or 77HB of the Excise Act 1901

7 Schedule (after table subitem 10.18)

Schedule 1 Amendment of the Excise Tariff Act 1921

Part 1 Amendments to commence on 1 December 2011

6 Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011

Insert:

10.19A

Liquefied petroleum gas, other than

liquefied petroleum gas exempted

from excise duty by section 77HB of

the Excise Act 1901

$0.025 per litre

10.19B

Liquefied natural gas, other than

liquefied natural gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.0522 per kilogram

10.19C

Compressed natural gas, other than

compressed natural gas exempted

from excise duty by section 77HA of

the Excise Act 1901

$0.0522 per kilogram

Amendment of the Excise Tariff Act 1921 Schedule 1

Amendments to commence on 1 July 2012 Part 2

Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 7

Part 2--Amendments to commence on 1 July 2012

8 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A

Liquefied petroleum gas, other than

liquefied petroleum gas exempted

from excise duty by section 77HB of

the Excise Act 1901

$0.05 per litre

10.19B

Liquefied natural gas, other than

liquefied natural gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.1045 per kilogram

10.19C

Compressed natural gas, other than

compressed natural gas exempted

from excise duty by section 77HA of

the Excise Act 1901

$0.1045 per kilogram

Schedule 1 Amendment of the Excise Tariff Act 1921

Part 3 Amendments to commence on 1 July 2013

8 Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011

Part 3--Amendments to commence on 1 July 2013

9 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A

Liquefied petroleum gas, other than

liquefied petroleum gas exempted

from excise duty by section 77HB of

the Excise Act 1901

$0.075 per litre

10.19B

Liquefied natural gas, other than

liquefied natural gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.1567 per kilogram

10.19C

Compressed natural gas, other than

compressed natural gas exempted

from excise duty by section 77HA of

the Excise Act 1901

$0.1567 per kilogram

Amendment of the Excise Tariff Act 1921 Schedule 1

Amendments to commence on 1 July 2014 Part 4

Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 9

Part 4--Amendments to commence on 1 July 2014

10 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A

Liquefied petroleum gas, other than

liquefied petroleum gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.10 per litre

10.19B

Liquefied natural gas, other than

liquefied natural gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.209 per kilogram

10.19C

Compressed natural gas, other than

compressed natural gas exempted from

excise duty by section 77HA of the

Excise Act 1901

$0.209 per kilogram

Schedule 1 Amendment of the Excise Tariff Act 1921

Part 5 Amendments to commence on 1 July 2015

10 Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011

Part 5--Amendments to commence on 1 July 2015

11 Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

10.19A

Liquefied petroleum gas, other than

liquefied petroleum gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.125 per litre

10.19B

Liquefied natural gas, other than

liquefied natural gas exempted from

excise duty by section 77HB of the

Excise Act 1901

$0.2613 per kilogram

10.19C

Compressed natural gas, other than

compressed natural gas exempted from

excise duty by section 77HA of the

Excise Act 1901

$0.2613 per kilogram

Amendment of the Excise Tariff Act 1921 Schedule 1

Application of amendments Part 6

Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 No. , 2011 11

Part 6--Application of amendments

12 Application of amendments

(1)

The amendments of the Schedule to the Excise Tariff Act 1921 made by

a Part of this Schedule apply to goods manufactured or produced in

Australia on or after the day that Part commenced and goods for which

all the following conditions are met:

(a) the goods were manufactured or produced in Australia before

that day;

(b) on that day, the goods either:

(i) were subject to the CEO's control; or

(ii) were in the stock, custody or possession of, or belonged

to, a manufacturer or producer of the goods; and

(2)

This item has effect despite subsection 5(2) of the Excise Tariff Act

1921.

Commonwealth of Australia Bills

EXCISE TARIFF AMENDMENT (TAXATION OF ALTERNATIVE FUELS) BILL 2011