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Industrial Chemicals (Registration Charge - Excise) Bill 1997
Date Introduced: 26 March 1997
House: House of Representatives
Portfolio: Industrial Relations
Commencement: On commencement of proposed Part 3A of the Industrial
Chemicals (Notifications and Assessment) Act 1989.
To impose formally a charge on relevant industrial chemicals manufactured, or intended to be manufactured, in Australia.
The reader is referred to the Digest for the Industrial Chemicals (Notification and Assessment) Amendment Bill 1997.
This Bill forms part of a package of three charge imposition Bill which reflect the nature of taxation. Depending on the circumstances in which a tax is imposed, the tax may be defined to be a customs duty, an excise duty or a tax. To satisfy section 55 of the Constitution there are three separate Bills imposing the charge on relevant industrial chemicals.
Clause 3 imposes formally the charge payable under proposed section 80S of the Industrial Chemicals (Notification and Assessment) Act 1989. Proposed section 80S of the Industrial Chemicals (Notification and Assessment) Act 1989makes a person whom is granted registration liable to pay a charge on the registration in accordance with:
The charge is imposed only so far as that charge is a duty of excise.
The practical effect of clause 3 is to impose a charge on relevant industrial chemicals manufactured, or intended to be manufactured in Australia.
Ian Ireland
2 June 1997
Bills Digest Service
Information and Research Services
This Digest does not have any official legal status. Other sources should be consulted to determine whether the Bill has been enacted and, if so, whether the subsequent Act reflects further amendments.
IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.
ISSN 1328-8091
© Commonwealth of Australia 1997
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Published by the Department of the Parliamentary Library, 1997.
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Australia
Last updated: 6 June 1997