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Petroleum Excise Amendment (Measures to Address Evasion) Bill 2000

1998-1999-2000

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Petroleum Excise Amendment (Measures to Address Evasion) Bill 2000

 

No.      , 2000

 

(Treasury)

 

 

 

A Bill for an Act to amend legislation relating to petroleum excise to institute measures to address evasion of excise duty, and for other purposes

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 2

Schedule 1—Amendment of the Aviation Fuel Revenues (Special Appropriation) Act 1988      3

Schedule 2—Amendment of the Excise Act 1901                                                4

Schedule 3—Amendment of the Excise Tariff Act 1921                                7

Schedule 4—Amendment of other Acts                                                                    9

Fuel Blending (Penalty Surcharge) Act 1997                                                         9

Fuel Misuse (Penalty Surcharge) Act 1997                                                             9

Fuel (Penalty Surcharges) Administration Act 1997                                            9

Fuel Sale (Penalty Surcharge) Act 1997                                                               15

 



A Bill for an Act to amend legislation relating to petroleum excise to institute measures to address evasion of excise duty, and for other purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000 .

2   Commencement

             (1)  This Act, other than item 5 of Schedule 2, commences on the day on which it receives the Royal Assent.

             (2)  Item 5 of Schedule 2 commences immediately after the commencement of the other items of that Schedule.

3   Schedule(s)

                   Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.