Text of bill | Explanatory memoranda | Second reading speeches | Proposed amendments | Schedules of amendments | Bills Digest

Bills of the current Parliament

Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

Excise Tariff Amendment Bill 2020


Type
Government
Originating house
House of Representatives
Status
Before Reps
Portfolio
Treasury

Summary

Introduced with the Product Stewardship (Oil) Amendment Bill 2020 in response to the Federal Court's decision in Caltex Australia Petroleum Pty Ltd v Commissioner of Taxation [2019] FCA 1849, the bill amends the Excise Tariff Act 1921 to narrow the scope of petroleum-based oils and synthetic equivalents for which excise duties are imposed for the purposes of the Product Stewardship for Oil Scheme to exclude diesel and other fuels.

Progress of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 14/05/20  
Second reading moved 14/05/20  
     

Text of bill

  • First reading

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

Bills Digest



Notes