Save Search

Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011

2010-2011

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

As passed by both Houses

 

 

 

 

 

 

 

 

 

Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011

 

No.      , 2011

 

 

 

 

 

A Bill for an Act to amend the law relating to customs duties on certain fuels, and for related purposes

   

   



Contents

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

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

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

Schedule 1—Amendment of the Customs Tariff Act 1995                           4

Part 1—Amendments to commence on 1 December 2011                         4

Part 2—Amendments to commence on 1 January 2012                             20

Part 3—Amendments to commence on 1 July 2012                                    24

Division 1—Rate of duty on liquefied natural gas                                               24

Division 2—Rate of duty on liquefied petroleum gas                                          24

Division 3—Rate of duty on compressed natural gas                                         25

Part 4—Amendments to commence on 1 July 2013                                    27

Division 1—Rate of duty on liquefied natural gas                                               27

Division 2—Rate of duty on liquefied petroleum gas                                          27

Division 3—Rate of duty on compressed natural gas                                         28

Part 5—Amendments to commence on 1 July 2014                                    30

Division 1—Rate of duty on liquefied natural gas                                               30

Division 2—Rate of duty on liquefied petroleum gas                                          30

Division 3—Rate of duty on compressed natural gas                                         31

Part 6—Amendments to commence on 1 July 2015                                    33

Division 1—Rate of duty on liquefied natural gas                                               33

Division 2—Rate of duty on liquefied petroleum gas                                          33

Division 3—Rate of duty on compressed natural gas                                         34

Part 7—Application of amendments                                                                    36

 



A Bill for an Act to amend the law relating to customs duties on certain fuels, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 .

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

 

2.  Schedule 1, Part 1

1 December 2011.

However, the provision(s) do not commence at all if any of the following do not commence on or before 1 December 2011:

(a) Part 1 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 ;

(b) Schedule 1 to the Taxation of Alternative Fuels Legislation Amendment Act 2011 ;

(c) Schedule 1 to the Energy Grants (Cleaner Fuels) Scheme Amendment Act 2011 .

 

3.  Schedule 1, Part 2

Immediately after the commencement of item 1 of Schedule 1 to the Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011 .

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

 

4.  Schedule 1, Part 3

1 July 2012.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

 

5.  Schedule 1, Part 4

1 July 2013.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

 

6.  Schedule 1, Part 5

1 July 2014.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

 

7.  Schedule 1, Part 6

1 July 2015.

However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.

 

8.  Schedule 1, Part 7

The day this Act receives the Royal Assent.

 

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedule(s)

                   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.