Explanatory Memorandum
(Circulated by the Authority of the Minister for Justice and Customs, Senator the Honourable Amanda Vanstone)General outline
The purpose of this Bill, which includes two schedules, is to enact amendments to the Customs Tariff Act 1995 .
Schedule 1 implements a per-stick rate of customs duty of $0.18872 on most cigarettes, lightweight cigars, bidis and other lightweight tobacco products marketed in stick form. The date of operation for these amendments is 1 November 1999.
Schedule 2 introduces additional measures to detect and deter fuel substitution by removing the tariff items which provided concessional rates of duty for non-transport usage. These tariff items were being misused. The amendments contained in this Schedule do not impose additional duty liability on fuel being used for declared purposes. The commencement date for these amendments is 15 November 1999.