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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.