Explanatory Memorandum
(Circulated by authority of the Minister for Customs and Consumer Affairs, the Hon. Warren Truss MP)NOTES ON CLAUSES
Clause 1 - Short Title
This Clause provides for the Act to be cited as the Excise Tariff Amendment Act (No. 1) 1998.
Clause 2 - Commencement
Subclause (1) provides that subject to the effect of the subclauses listed below, this Act commences operation on the day it receives the Royal Assent.
Subclause (2) provides that the amendments to the Schedule to the Act made in items 1 and 2, dealing with the bringing of onshore oil into the excise regime, are taken to have commenced at the time of the commencement of the Amendment Act, which was 31 January 1998.
Subclause (3) provides that the amendments to the Tariff made by item 4, dealing with the level of excise payable on avgas, are taken to have commenced on 3 July 1997.
Subclause (4) provides that the amendments to the Tariff made in items 5 and 6, dealing with corrections to the duty payable on avgas, are taken to have commenced immediately after the commencement of the Amendment Act, which was 31 January 1998.
Subclause (5) provides that the amendments to the Act made to the Tariff by items 7 to 14, dealing with technical amendments, following, are taken to have commenced at the time of the commencement of the Excise Tariff Amendment Act (No.4) 1997 , which was 31 January 1998.
Clause 3 - Schedule(s)
This clause is a formal enabling provision, providing that each Act specified in the Schedule to this Act, the Excise Tariff Amendment Act (No.1) 1998 , (in this case, only the Excise Tariff Act 1921 ), is amended according with the applicable items of the Schedule. The clause also provides that the other items of the Schedule have effect according to their terms. This is a standard enabling clause for transitional, savings and application or declaratory items in amending legislation.