A NEW TAX SYSTEM (COMMONWEALTH-STATE FINANCIAL ARRANGEMENTS) ACT 1999 - SECT 16 Revenue replacement payments

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A NEW TAX SYSTEM (COMMONWEALTH-STATE FINANCIAL ARRANGEMENTS) ACT 1999 - SECT 16

Revenue replacement payments—2000-01

(1): Each State is to be paid by way of financial assistance, for the 2000-01 GST year, a revenue replacement payment.
(2): The revenue replacement payment for a State for the 2000-01 GST year is:

where:

"alcohol base amount" means the sum of:

(a): the amounts determined by the Commissioner of Taxation, before 15 June 2001, to be the additional amount of sales tax on taxable dealings that occurred before 1 July 2000 to which the Sales Tax (Surcharge) Acts relate that was, or is likely to be, collected in the GST year because of a Commonwealth surcharge; and
(b): if the June 2000 alcohol base amount exceeds the June 2000 alcohol base amount estimate—the amount of the excess;

less the sum of:

(c): if the June 2000 alcohol base amount estimate exceeds the June 2000 alcohol base amount—the amount of the excess; and
(d): the amount determined by the Commissioner of Taxation to be the additional administrative costs incurred by the Commonwealth in the GST year because of that surcharge or those surcharges, to the extent that the administrative costs relate to taxable dealings that occurred before 1 July 2000.

"alcohol share" for a State means:

(a): if paragraph (b) does not apply—the number set out opposite the name of the State in the table at the end of this definition; or
(b): if the regulations prescribe a number as the alcohol share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—alcohol share
Item	State	Alcohol share
1	New South Wales	0.33796
2	Victoria	0.22332
3	Queensland	0.19314
4	Western Australia	0.11147
5	South Australia	0.07857
6	Tasmania	0.02415
7	Australian Capital Territory	0.01569
8	Northern Territory	0.01569

"petroleum base amount" means the sum of:

(a): the amount determined by the Chief Executive Officer of Customs, before 15 June 2001, to be the additional amount of customs duty on goods, imported before 1 July 2000, falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 that was, or is likely to be, collected during the GST year because of a Commonwealth surcharge; and

Note: Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 deals with petroleum products.

(b): the amount determined by the Commissioner of Taxation to be the additional amount of excise duty on goods, manufactured or produced before 1 July 2000, falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that was, or is likely to be, collected during the GST year because of a Commonwealth surcharge; and

Note: Items 11 and 12 of the Schedule to the Excise Tariff Act 1921 deal with petroleum products.

(c): if the June 2000 petroleum base amount exceeds the June 2000 petroleum base amount estimate—the amount of the excess;

less the sum of:

(d): if the June 2000 petroleum base amount estimate exceeds the June 2000 petroleum base amount—the amount of the excess; and
(e): the amount determined by the Chief Executive Officer of Customs to be the additional administrative costs incurred by the Commonwealth in the GST year because of surcharges mentioned in paragraph (a), to the extent that the administrative costs relate to goods that were imported before 1 July 2000; and
(f): the amount determined by the Commissioner of Taxation to be the additional administrative costs incurred by the Commonwealth in the GST year because of surcharges mentioned in paragraph (b), to the extent that the administrative costs relate to goods that were manufactured or produced before 1 July 2000.

"petroleum share" for a State means:

(a): if paragraph (b) does not apply—the number set out opposite the name of the State in the table at the end of this definition; or
(b): if the regulations prescribe a number as the petroleum share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—petroleum share
Item	State	Petroleum share
1	New South Wales	0.30039
2	Victoria	0.20153
3	Queensland	0.19593
4	Western Australia	0.17118
5	South Australia	0.07549
6	Tasmania	0.02453
7	Australian Capital Territory	0.01291
8	Northern Territory	0.01804

"tobacco base amount" means the sum of:

(a): the amount determined by the Chief Executive Officer of Customs, before 15 June 2001, to be the additional amount of customs duty on goods, imported before 1 July 2000, falling to subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 that was, or is likely to be, collected during the GST year because of a Commonwealth surcharge; and

Note: Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 deals with tobacco and manufactured tobacco substitutes.

(b): the amount determined by the Commissioner of Taxation to be the additional amount of excise duty on goods, manufactured or produced before 1 July 2000, falling to items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 that was, or is likely to be, collected during the GST year because of a Commonwealth surcharge; and

Note: Items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 deal with tobacco, cigars and cigarettes.

(c): if the June 2000 tobacco base amount exceeds the June 2000 tobacco base amount estimate—the amount of the excess;

less the sum of:

(d): if the June 2000 tobacco base amount estimate exceeds the June 2000 tobacco base amount—the amount of the excess; and
(e): the amount determined by the Chief Executive Officer of Customs to be the additional administrative costs incurred by the Commonwealth in the GST year because of surcharges mentioned in paragraph (a), to the extent that the administrative costs relate to goods that were imported before 1 July 2000; and
(f): the amount determined by the Commissioner of Taxation to be the additional administrative costs incurred by the Commonwealth in the GST year because of surcharges mentioned in paragraph (b), to the extent that the administrative costs relate to goods that were manufactured or produced before 1 July 2000.

"tobacco share" for a State means:

(a): if paragraph (b) does not apply—the number set out opposite the name of the State in the table at the end of this definition; or
(b): if the regulations prescribe a number as the tobacco share for each State for the purposes of this definition—the number so prescribed for the State.

Revenue replacement payments—tobacco share
Item	State	Tobacco share
1	New South Wales	0.32492
2	Victoria	0.21803
3	Queensland	0.19065
4	Western Australia	0.11100
5	South Australia	0.08988
6	Tasmania	0.03226
7	Australian Capital Territory	0.01456
8	Northern Territory	0.01870

(3): In determining, for the purposes of subsection (2), the additional amount of customs duty or excise duty that was collected, or is likely to be collected, during a particular period because of a Commonwealth surcharge:

(a): the Chief Executive Officer of Customs is to take into account the impact of the operation of section 19 of the Customs Tariff Act 1995 ; and
(b): the Commissioner of Taxation is to take into account the impact of the operation of section 6A of the Excise Tariff Act 1921 .

: Note: Section 19 of the Customs Tariff Act 1995 and section 6A of the Excise Tariff Act 1921 provide for the automatic indexation of certain rates of duty which include rates payable on tobacco etc. and petroleum products.

(4): If, after the commencement of this Act, the Customs Tariff Act 1995 or the Excise Tariff Act 1921 is amended to vary the method of calculating duty on goods falling to:

(a): subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 ; or
(b): items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 ;

then, for the purposes of subsection (2), the additional amount of customs duty or excise duty that was collected, or is likely to be collected, during a particular period is to be determined on the basis that the amendment had not been made.

(5): For the purpose of subsection (4):

(a): a Customs Tariff or Customs Tariff alteration proposed in the Parliament is taken to be an amendment of the Customs Tariff Act 1995 ; and
(b): an excise tariff alteration proposed in the Parliament is taken to be an amendment of the Excise Tariff Act 1921 .

(6): In this section:

"Commonwealth surcharge" means the variation effected by a Surcharge Act in the rate of duty of customs or excise payable on specified goods or in the rate of sales tax applicable to specified taxable dealings (as the case may be).

June 2000 alcohol base amount means the amount determined by the Commissioner of Taxation, before 15 June 2001, to be the additional amount of sales tax on taxable dealings to which the Sales Tax (Surcharge) Acts relate that was collected during the month of June 2000 because of a Commonwealth surcharge.

June 2000 alcohol base amount estimate means the amount determined by the Commissioner of Taxation to be the June 2000 alcohol base amount estimate for the purposes of Schedule 6 to the States Grants (General Purposes) Act 1994 (as in force immediately before its repeal).

June 2000 petroleum base amount means the sum of the amounts determined by the Chief Executive Officer of Customs, before 15 June 2001, to be:

(a): the additional amount of customs duty falling to subheadings of Chapter 27 of Schedule 3 to the Customs Tariff Act 1995 that was collected during the month of June 2000 because of a Commonwealth surcharge; and
(b): the additional amount of excise duty falling to items 11 and 12 of the Schedule to the Excise Tariff Act 1921 that was collected during the month of June 2000 because of a Commonwealth surcharge.

June 2000 petroleum base amount estimate has the same meaning as in Schedule 6 to the States Grants (General Purposes) Act 1994 (as in force immediately before its repeal).

June 2000 tobacco base amount means the sum of:

(a): the amount determined by the Chief Executive Officer of Customs, before 15 June 2001, to be the additional amount of customs duty falling to subheadings of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 that was collected during the month of June 2000 because of a Commonwealth surcharge; and
(b): the amount determined by the Commissioner of Taxation, before 15 June 2001, to be the additional amount of excise duty falling to items 6, 7 and 8 of the Schedule to the Excise Tariff Act 1921 that was collected during the month of June 2000 because of a Commonwealth surcharge.

June 2000 tobacco base amount estimate has the same meaning as in Schedule 6 to the States Grants (General Purposes) Act 1994 (as in force immediately before its repeal).

"Sales Tax (Surcharge) Acts" means the following Acts:

(a): the Sales Tax (Customs) (Alcoholic Beverages) Act 1997 ;
(b): the Sales Tax (Excise) (Alcoholic Beverages) Act 1997 ;
(c): the Sales Tax (General) (Alcoholic Beverages) Act 1997 .

: Note: These Acts increase the rates of tax that apply to taxable dealings with the following goods:

(a) goods covered by Item 1 of Schedule 7 to the Sales Tax (Exemptions and Classifications) Act 1992 ; (b) beer, spirits, liqueurs or spirituous liquors; (c) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

"Surcharge Acts" means the following Acts:

(a): the Customs Tariff Amendment Act (No. 3) 1997 ;
(b): the Excise Tariff Amendment Act (No. 3) 1997 ;
(c): the Sales Tax (Surcharge) Acts;
(d): any Act that varies:

(i): the rate of the duty of customs payable on goods falling to subheadings of Chapter 24 or 27 of the Customs Tariff Act 1995 ; or
(ii): the rate of the duty of excise payable on goods falling to item 6, 7, 8 or 11 of the Schedule to the Excise Tariff Act 1921 ; or
(iii): the rate of sales tax applicable to any of the taxable dealings to which the Sales Tax (Surcharge) Acts relate;

and is prescribed for the purposes of this definition.

: Note 1: The Customs Tariff Amendment Act (No. 3) 1997 increases the rate of the duty of customs payable on goods falling to certain subheadings of Chapters 24 and 27 of Schedule 3 to the Customs Tariff Act 1995 . The relevant subheadings of Chapter 24 deal with tobacco and manufactured tobacco substitutes. The relevant subheadings of Chapter 27 deal with petroleum products.

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