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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017-2018
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Excise Tariff Amendment (Collecting
Tobacco Duties at Manufacture) Bill
2018
No. , 2018
(Treasury)
A Bill for an Act to amend the Excise Tariff Act
1921, and for related purposes
No. , 2018
Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture)
Bill 2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Excise Tariff Act 1921
3
No. , 2018
Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture)
Bill 2018
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 is the Excise Tariff Amendment (Collecting Tobacco
5
Duties at Manufacture) Act 2018.
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
Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture)
Bill 2018
No. , 2018
Commencement information
Column 1
Column 2
Column 3
Provisions
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
At the same time as Schedule 3 to the
Treasury Laws Amendment (Black Economy
Taskforce Measures No. 2) Act 2018
commences.
However, the provisions do not commence
at all if that Schedule does not commence.
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repealed as set out in the applicable items in the Schedule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. , 2018
Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture)
Bill 2018
3
Schedule 1--Amendments
1
2
Excise Tariff Act 1921
3
1 Subsection 3(1)
4
Insert:
5
blended tobacco goods has the meaning given by
6
subsection 6AAC(1).
7
2 After section 6AAB
8
Insert:
9
6AAC Duty payable on blended tobacco goods
10
(1) Work out the duty payable under this Act on goods (the blended
11
tobacco goods) that would, apart from this section, be classified to
12
subitem 5.1 or 5.5 of the Schedule and that consist of constituents
13
that are classified to either of those subitems, or to subitem 5.8 of
14
the Schedule because of a previous operation of this section, as
15
follows:
16
Method statement
17
Step 1. Work out the amount of duty that would, apart from this
18
section, be payable on the blended tobacco goods.
19
Step 2. Add up the amount of duty previously payable on each
20
constituent that is classified to subitem 5.1, 5.5 or 5.8 of
21
the Schedule.
22
Step 3. Subtract the result of step 2 from the result of step 1.
23
Step 4. The duty payable on the blended tobacco goods is:
24
(a)
the result of step 3; or
25
(b)
if the result of step 3 is less than zero--zero.
26
Schedule 1 Amendments
4
Excise Tariff Amendment (Collecting Tobacco Duties at Manufacture)
Bill 2018
No. , 2018
(2) If a constituent of the blended tobacco goods was imported,
1
assume for the purposes of subsection (1) that:
2
(a) the constituent was manufactured in Australia when it was
3
imported; and
4
(b) if customs duty was paid on the constituent--there was a
5
payment of Excise duty equal to the lesser of the following
6
amounts (or either of them if they are equal):
7
(i) the amount of Excise duty that would have been payable
8
on the constituent had it been manufactured in Australia
9
when it was imported;
10
(ii) the amount of the customs duty paid.
11
3 Section 6G (heading)
12
Before "blended goods", insert "certain fuel".
13
4 Schedule (cell at table subitem 5.5, column headed
14
"Description of goods")
15
Repeal the cell, substitute:
16
Either:
(a) not in stick form; or
(b) in stick form exceeding in weight
0.8 grams per stick actual tobacco
content
5 Schedule (at the end of table item 5)
17
Add:
18
5.8
Blended tobacco goods
The amount of duty
worked out under
section 6AAC
6 Application of amendments
19
The amendments made by this Schedule apply in relation to tobacco
20
goods manufactured on or after 1 July 2019.
21