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Clean Energy Legislation (Carbon Tax Repeal) Bill 2014

Clean Energy Legislation (Carbon Tax Repeal) Act 2014

True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2014

True-up Shortfall Levy (General) (Carbon Tax Repeal) Act 2014

True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2014

True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Act 2014

Customs Tariff Amendment (Carbon Tax Repeal) Bill 2014

Customs Tariff Amendment (Carbon Tax Repeal) Act 2014

Excise Tariff Amendment (Carbon Tax Repeal) Bill 2014

Excise Tariff Amendment (Carbon Tax Repeal) Act 2014

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Bill 2014

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon Tax Repeal) Act 2014

Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment (Carbon Tax Repeal) Bill 2014

Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment (Carbon Tax Repeal) Act 2014

Revised Explanatory Memorandum

(Circulated by the authority of the Minister for the Environment, the Hon Greg Hunt MP and the Treasurer, the Hon J.B. Hockey MP)
THIS MEMORANDUM TAKES ACCOUNT OF AMENDMENTS MADE BY THE HOUSE OF REPRESENTATIVES TO THE BILLS AS INTRODUCED

Index

Main Repeal Bill: Preliminaries

Bill reference Paragraph number
Clause 1 1.13
Clause 2 2.35, 2.46, 2.62
Clause 2, table item 1 1.15
Clause 3 1.14

Main Repeal Bill Schedule 1: Repeal of the carbon tax

Bill reference Paragraph number
Items 1 to 6 1.17
Items 7, 8 and 9, section 195-1, GST Act 3.9
Items 7, 8, 9 and 19, section 195-1, GST Act and section 4, ANREU Act 3.10
Items 10 to 12, sections 5 and 6(2) (paragraph (baa) and (d) in table item 33), Anti-Money Laundering Act 2.61
Items 13, 25, 31, 38 to 39, 41, 45, 55, 58 to 60, 64, 71, 72, 78, 79, 80, 82, sections 3, 4, 9(4)(a), 11(5)(b), 15(2)(aa) 26(3)(a)(ia), 27(3B)(c), 28A(1)(aa), 28B(1)(aa), 28D(5)(ii), 61A and 64, ANREU Act 2.34
Items 13, 15, 16, 22, 25, 26, 29, 31, 37, 40, 48, 51, 54, 58 to 59, 63, 67 to 70, 72 and 73, sections 3, 4, 14A, 17(1A), 19(3B), 22(4B), 27(3B), 28A(4)(aa), 28B(11), 28C(17)(aa), 28D(5)(b) and 28D(16(aa), ANREU Act 2.37
Items 13, 18-19, 23, 32 to 34, 38, 42 to 44, 46 to 47, 52 to 53, 56 to 57, 61 to 62, 65 to 66, 68 to 69, 75 to 76, 79, 81, 87 to 89, sections 3, 4, 9(4)(a), 15(2)(d), 16(2)(b)(ii), 16(5), 16(7)(b), 21, 22(4A)(a), 26(3)(iii), 28A(1), 28B(1), 28B(11), 58, 63 to 63G, 64 and 82, ANREU Act 2.38
Items 14, 17, 20, 21, 24, 27 to 29, 83 to 86 and 90 to 91, sections 4, 48A, 66, 79(1), 82 and 86A and Parts 6A and 6B, ANREU Act 2.41
Item 30, section 4, ANREU Act 2.38
Item 35 and 84, sections 4 and Parts 6A and 6B, ANREU Act 2.42
Items 36 and 49, sections 4, 17(3) and 50 to 53, ANREU Act 2.40
Item 74, Part 4 ANREU Act 2.39
Items 92 and 93, sections 12BAA(7)(ka) and 12BAB(1)(g), ASIC Act 2.49
Item 94, Part 20, ASIC Act 2.50
Item 94, section 295, ASIC Act 2.51
Item 94, section 296, ASIC Act 2.52
Item 95 and 101, sections 3 and 4, Regulator Act 2.45
Item 95, sections 3, 4 and 41(3)(a), Regulator Act 2.44
Items 96, 98, 99 and 100, section 4, Regulator Act 2.48
Item 97, section 4, Regulator Act 2.44
Items 102 and 104, sections 4 and 49(1)(z), Regulator Act 2.48
Item 103, section 41(3)(a), Regulator Act 2.48
Items 105 and 106, sections 9 and 764A(1)(kaa), Corporations Act 2.53
Item 107, section 1544, Corporations Act 2.57
Item 107, sections 1545 and 1546, Corporations Act 2.58
Item 107, Part 10.23, Corporations Act 2.54
Item 107, section 1542, Corporations Act 2.55
Item 107, section 1543, Corporations Act 2.56
Items 108, 109, 110, 122, 135, 136, 138, 143, 147, 152 and 155, sections 2-1, 40-5, 43-5 and 110-5, Fuel Tax Act; item 12(2A), Schedule 3, Fuel Tax (Consequential and Transitional Provisions) Act 2006 5.10
Items 108, 110, 111, 112, 115, 116, 120, 124, 125 and 138, sections 2-1, 40-5, 41-1, 41-5(3)(b), 41-30, 43-1, 43-10 and 110-5, Fuel Tax Act 5.20
Items 113, 114, 118, 127 to 134, 137, 139 to 142, 144 to 146, 148 to 151, 153 and 154, sections 41-15(1), 41-25(2)(a)(ii), 41-35 and 110-5 and Subdivision 43-B, Fuel Tax Act 5.23
Items 117 and 126, sections 41-30(2) and 43-11, Fuel Tax Act 5.19
Item 119, Division 42A, Fuel Tax Act 5.22
Items 121, 122 and 123, sections 43-5 and 43-8, Fuel Tax Act 5.9
Item 156, section 12-5, ITAA 1997 3.15
Item 157, section 26-18, ITAA 1997 3.15
Items 158 to 195 (excluding 179), sections 104-5, 104-205(1)(a)(i) to (iv), 112-97, 118-15(2), 420-10(a) and (c), 420-15(1) (note), 420-15(3), 420-20(3), 420-21(1)(a)(i)-(iv), 420-21(1) (example), 420-21(2)(a)(i)-(iv), 420-35(b)(i) and (ii), 420-35 (example), 420-51(1) and (2), 420-52(a)(i), 420-52(b), 420-55(6), 420-57(9), 420-58, 420-60(1), (2) and (4), 420-65(3), 420-70(3) and 995-1(1), ITAA 1997 3.6
Item 179, section 420-43, ITAA 1997 3.16
Items 196 to 198, section 3, NGER Act 2.30
Items 199 to 200, sections 4(1) to (2), NGER Act 2.32
Items 199, 233, 235, 236, 239, 240, 242, 245, 254, sections 4(1), 7A(1), 8(1), 9(1), 10(1), 10(3), 11(1), 11(3) and 11A(2), NGER Act 2.31
Items 201 to 203, section 5, NGER Act 2.33
Items 204, 211 and 212, section 7, NGER Act 2.27
Items 205, 207, 249, 260 and 268, section 7, NGER Act 2.28
Items 206, 208 to 210, 213, 215 to 220, 222 to 232, 234, 238 and 241, sections 7, 7B and 7C, NGER Act 2.29
Item 214, section 7, NGER Act 2.16
Item 220, section 7, NGER Act 2.19
Items 221, 247, 281 and 307, sections 7, 11(4), 11C and 56(aab), (aa), (ga) and (gb), NGER Act 2.25
Items 224, 243, 246, 248, 250, 251, 253, 255 to 258, 261 to 266, 269, 272, 276, 278 to 279 and 286, sections 7, 11(1), 11A, 11B and 13(2) and (3), NGER Act 2.17
Items 237, 244, 252, 259, 280 and 305-309, sections 7, 54A, 55A, 56(j) and 56(k)-(l), NGER Act 2.20
Item 267, section 11B(7), NGER Act 2.24
Items 270 to 277, sections 11B(15)-(19) and 11B(15)(b)-(c) and 11B(17)(b)-(c), NGER Act 2.24
Items 282 to 284, sections 11D(1)(c), (e)-(f) and (i)-(j), NGER Act 2.26
items 287, 292 to 295 and 298 to 304, sections 13(4), 19(1)(note 4), 22(1)(a)-(b) and 22(2)(a)-(b), Parts 3A and 3D, sections 24(1AD), (1AE)(a), (1H), (1J), (8), 25(1) and 30(2A), NGER Act 2.10
items 288 to 291 and 303, sections 15A, 15AA, 18A, 18B(3)(b) and 25(1), NGER Act 2.9
items 293 to 295, section 22(1)(a)-(b), 22(2)(a)-(b) and Parts 3A and 3D, NGER Act 2.8
Item 296, section 22X(1)(a), NGER Act 2.22
Items 297 and 303, sections 24(1AA) and 25(1), NGER Act 2.12
Item 310, section 74AA, NGER Act 2.11
Items 311 and 312, sections 74B(1) and 74C(1), NGER Act 2.21
Items 313 to 314, section 65D, Ozone Management Act 6.14
Item 315, sections 69AAto 69AD, Ozone Management Act 6.16
Items 316 and 317, section 28(1)(b)(iii) and 28(1)(c), PRRTA Act 3.11
Item 318, section 44(1)(ia), PRRTA Act 3.15
Items 319 and 340, section 355-65(7) (table item 3), TAA 1953 3.18
Item 320 1.20
Item 321 1.33
Items 322, 323, 330, 336(2) and 339(1) 3.12
Item 322 1.33, 1.34
Item 323 1.19, 1.23
Item 323, table items 1, 27, 40 and 48A 1.40
Item 323, table items 2, 5 to 6 1.39
Item 323, table item 3 1.47, 1.49
Item 323, table items 3 and 4 1.21
Item 323, table item 8 1.39
Item 323, table items 7, 28, 29 and 41 1.21
Item 323, table item 9 1.40
Item 323, table items 10 to 11 1.37
Item 323, table item 11 1.36
Item 323, table items 12 to15 1.38
Item 323, table item 16 1.36
Item 323, table items 19 and 21 1.36
Item 323, table items 20 and 22 1.37
Item 323, table items 24 to 26 1.37
Item 323, table item 26 1.36
Item 323, table items 30 to 37 1.39
Item 323, table items 37 and 39 1.39
Item 323, table items 42 to 43, 45 to 47, 64 to 65 1.39
Item 323, table item 44 1.25
Item 323, table item 58 1.38
Item 323, table items 59, 61 to 63 1.39
Item 323, table item 60 1.39
Item 323, table items 67 to 68 1.40
Item 323, table items 70 to 72 1.40
Item 323, table item 69 1.43
Item 323(3) and (4) 1.40
Item 324(1) and (3) 1.22
Item 324(2) 1.29
Item 325 1.32
Item 327 1.32
Item 328(4) 1.26
Item 328 1.25
Item 329 1.36
Item 331, sections 5 and 6(2) (paragraph (baa) and (d) in table item 33), Anti-Money Laundering Act 2.62
Item 332 2.36
Item 333 2.47
Items 334 and 335 5.24
Item 336(1) 3.15
Item 337 2.11, 2.13, 2.14
Item 338(1), section 65C, Ozone Management Act 6.14
Item 338(2), sections 69AA to 69AD, Ozone Management Act 6.17
Item 339(2) 3.15
Items 340 and 358A 3.19
Item 342 1.44
Item 343A 1.30
Item 343 1.27
Items 344 and 345 1.42
Item 345C 1.40
Item 345A 1.41
Item 345B 1.41
Item 345D 1.45
Item 346 1.60
Item 347 1.62, 1.63
Items 348-350 1.62
Item 351 1.51
Item 352 and 353 1.52
Item 354 and item 355 1.53
Items 356 to 358 1.56
Item 358A 1.57
Item 359 1.58

Main Repeal Bill Schedule 2: Carbon tax price reduction obligation

Bill reference Paragraph number
Item 1, section 2B(1), CC Act 4.13
Item 2, section 6(2)(b), CC Act 4.14
Item 3, section 60B(1), CC Act 4.24
Item 3, section 60C, CC Act 4.26
Item 3, section 60C(2), CC Act 4.26
Item 3, section 60C(2), CC Act 4.27
Item 3, section 60D, CC Act 4.32
Item 3, section 60D(3) and (4), CC Act 4.33
Item 3, section 60E, CC Act 4.34
Item 3, section 60E(4) CC Act 4.35
Item 3, section 60J(2), CC Act 4.35
Item 3, section 60F, CC Act 4.36
Item 3, section 60CA, CC Act 4.38
Item 3, section 60CA(2), CC Act 4.40
Item 3, section 60CA(3), CC Act 4.40
Item 3, section 60CA(4), CC Act 4.40
Item 3, section 60CA(5), CC Act 4.41
Item 3, Division 2A, CC Act 4.43
Item 3, section 60FA, CC Act 4.45
Item 3, section 60A, CC Act 4.46, 4.48, 4.49
Item 3, section 60FA(1)and 60FA(2), CC Act 4.49
Item 3, section 60FA(2), CC Act 4.51, 4.54, 4.57, 4.61, 4.62, 4.63
Item 3, sections 60FA(2), 60FA(4) 4.55
Item 3, section 60FB, CC Act 4.55
Item 3, sections 60FB(1), 60FB(2) [Schedule 2, item 3, section 60FC(2), CC Act 4.56
Item 3, section 60FC(1), CC Act 4.58
Item 3, section 60FA(2) 4.59
Item 3, section 60FC(2), CC Act 4.59
Item 3, sections 60FC(3), 60FC(4), CC Act 4.61
Item 3, section 60FC(3), CC Act 4.62
Item 3, section 60FC(5), CC Act 4.63
Item 3, sections 60FA(2) CC Act 4.64
Item 3, section 60FC(6), CC Act 4.64
Item 3, sections 60FA(2) and 60FA(5), CC Act 4.66
Item 3, section 60FD(1), CC Act 4.67
Item 3, section 60FD(2), CC Act 4.69, 4.70
Item 3, section 60FD(4), CC Act 4.71
Item 3, sections 60FD(5), 60FD(6), CC Act 4.72
Item 3, section 60FD(5), CC Act 4.73
Item 3, sections 60FC(5) and 60FC(7), CC Act 4.74
Item 3, section 60FD(8), CC Act 4.75
Item 3, sections 60FD(9) and 60FD(10), CC Act 4.76
Item 3, section 60FD(11), CC Act 4.78
Item 3, Division 2C, CC Act 4.79
Item 3, section 60FE(1), CC Act 4.80
Item 3, section 60FE(2), CC Act 4.81
Item 3, section 60FE(3), CC Act 4.83
Item 3, sections 60FE(4), 60FE(5), CC Act 4.85
Item 3, section 60FE(4), CC Act 4.86
Item 3, sections 60FE(5), and 60FE(6), CC Act 4.87
Item 3, section 60FE(8), CC Act 4.88
Item 3, section 60G(1), 60G(3), 60G(6) and 60G (8), CC Act 4.91
Item 3, section 60G(2), 60G (4), 60G (7), and 60G(9), CC Act 4.92
Item 3, section 60G(5), CC Act 4.93
Item 3, section 60G(11), CC Act 4.94
Item 3, section 60G(11), CC Act 4.95
Item 3, section 60G(12), CC Act 4.96
Item 3, section 60G(1)-(4), 60G(6)-(9) and 60G (13), CC Act 4.97
Item 3, section 60G (10), CC Act 4.98
Item 3, section 60H, CC Act 4.99, 4.100, 4.103
Item 3, section 60H(2), CC Act 4.101
Item 3, section 60H(6) 4.104
Item 3, section 60J, CC Act 4.105
Item 3, section 60K, CC Act 4.106
Item 3, Division 5, CC Act 4.109, 4.110
Item 3, section 60L, CC Act 4.111
Item 3, section 60L(5), CC Act 4.112
Item 3, section 60M(1), CC Act 4.115
Item 3, section 60N, CC Act 4.118
Item 3, section 60P, CC Act 4.119
Item 3, section 60P, CC Act 4.120
Item 3, section 60Q, CC Act 4.121
Item 3, Division 2B and 2C, CC Act 4.12
Item 3, section 60G, CC Act 4.12, 4.91
Item 3, Division 1, CC Act 4.12
Item 3, Division 2A, CC Act 4.12
Item 3, section 60A, CC Act 4.15, 4.22, 4.23, 4.24, 4.25, 4.49, 4.52
Item 3, section 60, CC Act 4.16, 4.17
Item 3, section 60AA, CC Act 4.18
Item 3, section 60AA(1), CC Act 4.18
Item3, section 60AA(2), CC Act 4.19
Item 3, Part V, CC Act 4.21
Item 3, section 60B, CC Act 4.24
Item 4, section 75B(1), CC Act 4.122
Items 5, section 76(1)(a)(i), CC Act 4.29, 4.108, 4.123
Item 6, section 76(1A)(b), CC Act 4.29, 4.123
Item 6, section 76(1A)(b) ,CC Act 4.108
Item 7, section 76(1B)(a), CC Act 4.123
Item 7, section 76(1B)(a), CC Act 4.29, 4.108
Item 8, section 77A, CC Act 4.125
Item 9, section 80(1), CC Act 4.126
Item 10, section 80(1A), CC Act 4.127
Item 11, section 80A, CC Act 4.128
Item 12, section 82(1), CC Act 4.130
Item 13, section 83, CC Act 4.131
Item 14, section 84(3), CC Act 4.133
Item 14, section 84(1), CC Act 4.132
Item 15, section 85(a), CC Act 4.134
Items 16, 17 and 18, section 86C, CC Act 4.135
Items 19 to 23, section 87, CC Act 4.136
Items 24 and 25, section 155AAA, CC Act 4.137
Item 25, section 155AAA, CC Act 4.89
Item 26, section 163A, CC Act 4.138

Main Repeal Bill Schedule 3: Repeal of tax offset for conservation tillage

Bill reference Paragraph number
Items 1 and 2, table item 6 in section 2(1) and Part 3 of Schedule 2, Clean Energy (Consequential Amendments) Act 2011 7.15
Items 3 and 5, table item 24 in sections 67-23 and section 995-1(1), ITAA 1997 7.14
Item 4, Subdivision 385-J, ITAA 1997 7.13
Item 6 7.16
Items 6 and 7 7.18
Item 7 7.17

Main Repeal Bill Schedule 4: Repeal of the Steel Transformation Plan Act 2011

Bill reference Paragraph number
Item 1 7.9
Item 2, 1(a), (b) and (c) 7.10
Item 2, 1(d) 7.11
Item 2, 2 7.12

Main Repeal Bill Schedule 5: Australian Renewable Energy Agency's finances

Bill reference Paragraph number
Item 1, section 64(1)(table), ARENA Act 7.19
Items 2 and 3, sections 64(3)-(6) and 65(4)(note), ARENA Act 7.21
Item 4 7.23

True-up Shortfall Levy (General) Bill

Bill reference Paragraph number
Clause 1 1.55
Clause 2 1.59
Clause 3 1.61
Clause 4 1.63
Clauses 4 and 9 1.62
Clauses 5 to 7 1.62
Clause 8 1.55

True-up Shortfall Levy (Excise) Bill

Bill reference Paragraph number
Clause 1 1.55
Clause 2 1.59
Clause 3 1.61
Clause 4 1.63
Clauses 4 and 9 1.62
Clauses 5 to 7 1.62
Clause 8 1.55

Customs Tariff Amendment Bill

Bill reference Paragraph number
Clause 1 5.11
Clause 2 5.13
Clause 3 5.12
Item 1, section 19A, Customs Tariff Act 1995 5.17
Items 2 to 37, Schedule 3 (subheadings 2710.12.61, 2710.19.40, 2710.91.40, 2710.91.61, 2710.99.40 and 2710.99.61, column 3), Schedule 5 (cells at table items 60, 66, 76, 80, 88 and 92, column 3), Schedule 6 (cells at table item 63, 69, 79, 83, 91 and 95, column 3), Schedule 7 (cells at table item 62, 68, 78, 82, 90 and 94, column 3), Schedule 8 (cells at table item 68,74, 84, 88, 96 and 100, column 3), Schedule 9 (cells at table item 67, 74, 85, 89, 99 and 103, column 3), Customs Tariff Act 1995 5.16
Item 38 5.27

Excise Amendment Bill

Bill reference Paragraph number
Clause 1 5.11
Clause 2 5.13
Clause 3 5.12
Items 1 to 5, sections 3(1) and 5(1) and sections 6FA, 6FB and 6FC, Excise Tariff Act 1921, Schedule (note 2 to Schedule heading and table heading) Excise Tariff Act 1921 5.17
Items 6 and 7, Schedule (cell at table subitem 10.6 and 10.17, column headed "Rate of Duty"), Excise Tariff Act 1921 5.16
Item 8 5.26

Ozone Import Amendment Bill

Bill reference Paragraph number
Clause 1 6.5
Clause 2 6.7
Clause 3 6.6
Items 1 to 9, 13 to 14, sections 2A, 2B, 3A and 4A, Ozone (Import Levy) Act 6.8
Items 9 and 13, sections 3A and 4A, Ozone (Import Levy) Act 6.10
Items 10 to 12, section 3A, Ozone (Import Levy) Act 6.12

Ozone Manufacture Amendment Bill

Bill reference Paragraph number
Clause 1 6.5
Clause 2 6.7
Clause 3 6.6
Items 1 to 9 and 13, sections 2A, 2B and 3A, Ozone (Manufacture Levy) Act 6.8
Item 9, section 3A, Ozone (Manufacture Levy) Act 6.10
Items 10 to 12, section 3A, Ozone (Manufacture Levy) Act 6.12


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