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This is a Bill, not an Act. For current law, see the Acts databases.
1996-97
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Excise Tariff
(Fuel Rates Amendments) Bill 1997
No. ,
1997
(Industry, Science and
Tourism)
A Bill for an Act to amend the
Excise Tariff Act 1921, and for related purposes
9709620—999/23.6.1997—(96/97) Cat.
No. 96 9256 8 ISBN 0644 505508
Contents
A Bill for an Act to amend the Excise Tariff Act
1921, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Excise Tariff (Fuel Rates Amendments) Act
1997.
(1) Subject to subsection (2), this Act commences on a day to be fixed by
Proclamation.
(2) If this Act does not commence within 6 months after the day on which
it receives the Royal Assent, it commences on the first day after the end of
that period.
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this Act is amended or repealed as set out in the applicable items in the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.
1 Subsection 3(1) (definition of exempt
onshore area)
Repeal the definition.
2 Subsection 3(1) (definition of exempt
onshore field)
Repeal the definition.
3 Subsection 3(1) (definition of exempt
onshore oil)
Repeal the definition.
4 Subsection 3(1)
Insert:
marker means a chemical additive of a kind prescribed in the
regulations made under section 5C to be a fuel marker.
5 Subsection 3(1)
Insert:
onshore field means a field:
(a) that is prescribed by By-law; and
(b) that consists of, or encompasses, a production area (within the
meaning of section 5B), or 2 or more production areas, that:
(i) is in a State or Territory or inside the outer limits of the
territorial sea of Australia; and
(ii) is not, and has not been, a prescribed source.
6 Subsection 3(1)
Insert:
pre-threshold onshore oil means stabilised crude petroleum
oil produced after 30 June 1987 that is included in the first 4767.3 megalitres
of stabilised crude petroleum oil produced from a particular onshore
field.
7 After section 5B
Insert:
Regulations may be made for the purposes of item 11 of the Schedule
to:
(a) prescribe a chemical additive as a fuel marker; and
(b) provide for and in relation to the addition of the marker at or above
a prescribed proportion to a product in a subitem of that item.
A classification of products in a subitem of item 11 of the Schedule that
is not described as containing at least the prescribed proportion of the marker
is to be interpreted as a classification applicable only to products
that:
(a) do not contain the marker at all; or
(b) contain the marker below the threshold proportion prescribed for the
purposes of this section by the regulations.
8 Subsection 6G(1)
Omit “subsection (2) or (3)”, substitute “subsection
(2)”.
9 Subsection 6G(1) (paragraph (a) of the
definition of Blending rate)
Omit “paragraph 11(A)(3) or 11(C)(2)”, substitute
“subitem 11(H) (other than subparagraph 11(H)(2)(d)) or subitem 11J (other
than subparagraph 11(J)(2)(c))”.
10 Subsection 6G(1) (paragraph (a) of the
definition of Blending rate)
Omit “subparagraph 11(A)(3)(b)”, substitute “subparagraph
11(H)(2)(b)”.
11 Subsection 6G(1) (paragraph (b) of the
definition of Blending rate)
Omit “paragraph 11(E)(2)”, substitute “subparagraph
11(C)(2)(a)”.
12 Subsection 6G(2)
Omit “subparagraph 11(A)(3)(b) or (c)”, substitute
“subparagraph 11(H)(2)(b) or (c)”.
13 Subsection 6G(2) (definition of Gasoline
rate)
Omit “subparagraph 11(A)(3)(b) or (c)”, substitute
“subparagraph 11(H)(2)(b) or (c)”.
14 Subsection 6G(3)
Repeal the subsection.
15 Items 11 and 12 of the
Schedule
Repeal the items, substitute:
|
11 |
Gasoline and other oils having a flash point of less than 23 degrees
Celsius when tested in an Abel Pensky (closed test) apparatus, diesel fuels,
fuel oil, heating oil, kerosenes, mineral turpentine, petroleum condensate and
stabilised crude petroleum oil (being petroleum condensate or stabilised crude
oil for use otherwise than in the recovery, production, transportation or
refining of stabilised crude oil or condensate), topped crude petroleum oil,
other refined or semi-refined liquid petroleum products other than lubricating
oils or bitumen, 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 |
|
|
(A) |
Kerosene for use as a fuel in aircraft |
$0.1785/L |
|
|
|
|
|
(B) |
Heating oil and kerosenes other than kerosene falling within subitem
(A) (1) In packages not exceeding 210 litres (a) for use as a fuel in an internal combustion engine (b) for use as a fuel otherwise than in an internal combustion
engine (c) for other use (2) Other (a) for use as a fuel in an internal combustion engine (b) containing at least the prescribed proportion of the marker for use
as a fuel otherwise than in an internal combustion engine (c) for other use containing at least the prescribed proportion of the
marker |
$0.34697/L $0.07200/L Free $0.34697/L $0.07200/L Free |
|
|
|
|
|
(C) |
Automotive diesel fuel, industrial diesel fuel and marine diesel fuel (1) In packages not exceeding 210 litres (a) for use as a fuel (b) for other use (2) Other (a) for use as a fuel (b) for other use containing at least the prescribed proportion of the
marker |
$0.34697/L Free $0.34697/L Free |
|
|
|
|
|
(D) |
Fuel oil having the characteristics set out in subsection 3(4) (1) for use otherwise than as a fuel and containing at least the
prescribed proportion of the marker (2) other and containing at least the prescribed proportion of the
marker (3) other |
Free $0.07200/L $0.34697/L |
|
|
|
|
|
(E) |
Petroleum 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 a fuel in an internal combustion engine (2) containing at least the prescribed proportion of the marker for use as
a fuel otherwise than in an internal combustion engine (3) for other use containing at least the prescribed proportion of the
marker |
$0.34697/L $0.07200/L Free |
|
|
|
|
|
(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 a fuel in an internal combustion engine (2) containing at least the prescribed proportion of the marker for use as
a fuel otherwise than in an internal combustion engine (3) for other use containing at least the prescribed proportion of the
marker |
$0.34697/L $0.07200/L Free |
|
|
|
|
|
(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 (2) for use as a fuel in an internal combustion engine (3) containing at least the prescribed proportion of the marker for use as
a fuel otherwise than in an internal combustion engine (4) for other use containing at least the prescribed proportion of the
marker |
Free $0.34697/L $0.07200/L Free |
|
|
|
|
|
(H) |
Gasoline and other petroleum or shale spirit having a flash point of less
than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus,
not being goods falling within subitem 17(B), mineral turpentine (1) In packages not exceeding 210 litres (a) for use as a fuel in aircraft (b) for use as a fuel otherwise than in aircraft having a lead content
exceeding 13 milligrams per litre (c) for use as a fuel otherwise than in aircraft having a lead content
not exceeding 13 milligrams per litre (d) for other use (2) Other (a) for use as a fuel in aircraft (b) for use as a fuel otherwise than in aircraft having a lead content
exceeding 13 milligrams per litre (c) for use as a fuel otherwise than in aircraft having a lead content
not exceeding 13 milligrams per litre (d) for other use containing at least the prescribed proportion of the
marker |
$0.18003/L $0.36872/L $0.34697/L Free $0.18003/L $0.36872/L $0.34697/L Free |
|
|
|
|
|
(I) |
Other refined or partly refined petroleum products other than lubricating
oils or bitumen (1) Recycled petroleum products (a) Diesel fuel and gasoline and gasoline on which customs or excise
duty has been paid recovered by a recycling process not being a process of
refining (b) other (i) containing at least the prescribed proportion of the marker
for use otherwise than as a fuel in an internal combustion
engine (ii) other (2) Other in packages not exceeding 210 litres (a) for use as a fuel in an internal combustion engine (b) for use as a fuel otherwise than in an internal combustion
engine (c) for other use (3) Other (a) for use as a fuel in an internal combustion engine (b) containing at least the prescribed proportion of marker for use as
a fuel otherwise than in an internal combustion engine (c) for other use containing at least the prescribed proportion of the
marker |
Free Free $0.34697/L $0.34697/L $0.07200/L Free $0.34697/L $0.07200/L Free |
|
|
|
|
|
(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 have 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) for use as a fuel having a lead content exceeding 13 milligrams per
litre (b) for use as a fuel having a lead content not exceeding 13 milligrams
per litre (c) for other use (2) Other (a) for use as a fuel having a lead content exceeding 13 milligrams per
litre (b) for use as a fuel having a lead content not exceeding 13 milligrams
per litre (c) for other use containing at least the prescribed proportion of the
marker |
$0.36872/L $0.34697/L Free $0.36872/L $0.34697/L Free |
|
|
|
|
|
12 |
Excisable blended petroleum product |
The amount of duty worked out in accordance with section 6G |
16 Subitem 17(A) of the
Schedule
Omit all the words of the subitem before paragraph (1) of the subitem,
substitute:
|
(A) |
Stabilised crude petroleum oil, (other than stabilised crude petroleum oil
produced from a Resource Rent Tax area and exempt offshore oil) |
17 After paragraph (1A) of subitem 17(A) of the
Schedule
Insert:
|
(1B) |
Pre-threshold onshore oil |
Free |
18 After subitem 17(A) of the
Schedule
Insert:
|
(B) |
Petroleum condensate |
Free |
19 Application clause
This Act applies to all goods falling to item 11, 12 or 17 of the Schedule
to the Excise Tariff Act 1921 that are entered or taken to be entered for
home consumption within the meaning of the Excise Act 1901 on or after
the day on which this Act commences.