House of Representatives
Taxation of Alternative Fuels Legislation Amendment Bill 2011
Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011
Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011
Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011
Energy Grants (Cleaner Fuels) Scheme Amendment Bill 2011
Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP and the Minister for Home Affairs, the Hon Brendan O'Connor MP)Index
Taxation of Alternative Fuels Legislation Amendment Bill 2011
| Bill reference | Paragraph number |
| Schedule 1 | |
| Items 1, 2, 4 and 5 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.54 |
| Item 2 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.51 |
| Item 3 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.31 |
| Items 3 and 33 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.36 |
| Item 4 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011; | 1.71 |
| Items 6 and 7 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.111 |
| Items 7 and 10, section 77HB of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.38 |
| Items 8 and 9 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.112 |
| Item 10, section 77HA of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.74 |
| Item 10, section 77HB of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.63 |
| Item 11, subsections 77L(1) and (2) of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.47 |
| Item 11, subsections 77L(3) to (5) of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.48 |
| Item 11, section 77M and item 14 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.50 |
| Items 12 and 13 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.52 |
| Items 15 and 31 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.109 |
| Items 16 to 21 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.42, 1.45 |
| Items 22 to 24 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.90 |
| Items 22 and 29 and Schedule 2, item 2 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.103 |
| Items 25, 26 and 32 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.84 |
| Item 27 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.108 |
| Items 27 and 28 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.85 |
| Item 28 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.86, 1.88, 1.89 |
| Item 30 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.109 |
| Item 34 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.44 |
| Item 35 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.110 |
| Item 36 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.114 |
| Schedule 2 | |
| Items 1 to 4 of the Taxation of Alternative Fuels Legislation Amendment Bill 2011 | 1.57, 1.67, 1.77, 1.107 |
| Bill reference | Paragraph number |
| Schedule 1 | |
| Item 1 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.36 |
| Item 2 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.26 |
| Items 3 and 5 to 7 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.35 |
| Items 4 and 7 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.61 |
| Items 7 to 11 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.55, 1.66, 1.75 |
| Item 11, subitem 10.19A in the table of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.56 |
| Item 11, subitem 10.19B in the table of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.65 |
| Item 11, subitem 10.19C in the table of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.72, 1.76 |
| Item 12 of the Excise Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.103 |
| Bill reference | Paragraph number |
| Schedule 1 | |
| Part 1, Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.92, 1.97 |
| Part 1, item 1 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.96 |
| Part 1, item 2 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.98 |
| Parts 1 and 3 to 6 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.55, 1.66, 1.75 |
| Parts 1 to 7 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.99, 1.100 |
| Part 2 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.95, 1.113 |
| Part 6, Division 1 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.65 |
| Part 6, Division 2 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.56 |
| Part 6, Division 3 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.72, 1.76 |
| Part 7 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.103 |
| Item 2 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.36 |
| Item 10 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.61 |
| Item 11 of the Customs Tariff Amendment (Taxation of Alternative Fuels) Bill 2011 | 1.71 |
| Bill reference | Paragraph number |
| Items 1 and 2 of the Energy Grants (Cleaner Fuels) Scheme Amendment Bill 2011 | 1.24, 1.29 |
| Items 1 to 15 of the Energy Grants (Cleaner Fuels) Scheme Amendment Bill 2011 | 1.54 |