Senate
Excise Tariff Amendment (Ethanol and Biodiesel) Bill 2015
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Bill 2015
Revised Explanatory Memorandum
(Circulated by the authority of 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
Excise Tariff Amendment (Ethanol and Biodiesel) Bill 2015
Clauses
| Bill reference | Paragraph number |
| Subclause 2(1) of the Excise Tariff Amendment Bill 2015 | 1.48 |
| Table item 2 of subclause 2(1) of the Excise Tariff Amendment Bill 2015 | 1.49 |
Schedule 1: Amendments
| Bill reference | Paragraph number |
| Items 1 and 2 of the Excise Tariff Amendment Bill 2015, definitions of 'biodiesel' and 'diesel' in subsection 3(1) of the ETA 1921 | 1.22 |
| Items 3, 6 and 8 of the Excise Tariff Amendment Bill 2015, subsection 6G(1) of the ETA 1921, table subitem 10.11 and cell at table subitem 10.20 in the column headed 'Rate of Duty' of the Schedule to the ETA 1921 | 1.17 |
| Item 4 of the Excise Tariff Amendment Bill 2015, sections 6H and 6J of the ETA 1921 | 1.39 |
| Item 4 of the Excise Tariff Amendment Bill 2015, subsection 6H(1) of the ETA 1921 | 1.18 |
| Item 4 of the Excise Tariff Amendment Bill 2015, subsections 6H(1) and 6J(1) of the ETA 1921 | 1.10, 1.16 |
| Item 4 of the Excise Tariff Amendment Bill 2015, table item 6 of subsection 6H(1) and table item 6 of subsection 6J(1) of the ETA 1921 | 1.15 |
| Item 4 of the Excise Tariff Amendment Bill 2015, subsections 6H(1) and (2) and 6J(1) and (2) of the ETA 1921 | 1.14 |
| Item 4 of the Excise Tariff Amendment Bill 2015, subsection 6J(1) of the ETA 1921 | 1.21 |
| Items 5, 7 and 9 of the Excise Tariff Amendment Bill 2015, table subitems 10.10, 10.12 and 10.21 of the Schedule to the ETA 1921 | 1.20 |
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Bill 2015
Clauses
| Bill reference | Paragraph number |
| Table item 1 in subclause 2(1) of the Energy Grants Amendment Bill 2015 | 1.47 |
Schedule 1: Amendments
| Bill reference | Paragraph number |
| Table item 1 in subclause 2(1) of the Energy Grants Amendment Bill 2015 | 1.47 |
| Items 1 to 6 of the Energy Grants Amendment Bill 2015, subsections 105B(1), (1A), (2) and (3) and paragraph 105C(2)(b) of the Customs Act 1901 | 1.26 |
| Items 1 to 6 and subitem 11(1) of the Energy Grants Amendment Bill 2015, subsections 105B(1), (1A), (2) and (3) and paragraph 105C(2)(b) of the Customs Act 1901 | 1.43 |
| Items 7 and 8 of the Energy Grants Amendment Bill 2015, paragraph 77H(1)(a) and subsection 77H(2) of the Excise Act 1901 | 1.33 |
| Items 7 and 8 and subitem 11(2) of the Energy Grants Amendment Bill 2015, paragraph 77H(1)(a) and subsection 77H(2) of the Excise Act 1901 | 1.44 |
| Item 8 of the Energy Grants Amendment Bill 2015, subsection 77H(2) of the Excise Act 1901 | 1.32 |
| Item 9, Energy Grants Amendment Bill 2015, subsection 43-7(7) of the Fuel Tax Act 2006 | 1.34 |
| Item 9 and subitem 11(3) of the Energy Grants Amendment Bill 2015, section 43-1 and subsection 43-7(7) of the Fuel Tax Act 2006 | 1.45 |
| Item 10 of the Energy Grants Amendment Bill 2015, subparagraph 75-15(1)(c)(iv) of the Fuel Tax Act 2006 | 1.36 |
| Item 12 of the Energy Grants Amendment Bill 2015 | 1.46 |
| Item 13 of the Energy Grants Amendment Bill 2015, EGCFS 2004 | 1.24 |
| Item 14 of the Energy Grants Amendment Bill 2015, paragraph (a) of the definition of 'liquid fuel product' in subsection 6(1) of the Coastal Trading (Revitalising Australian Shipping) Act 2012 | 1.38 |
| Items 15 to 24 of the Energy Grants Amendment Bill 2015, section 43-1 and subsections 43-5(3), 43-10(1), 43-10(2) and 43-10(6) of the Fuel Tax Act 2006, definition of 'cleaner fuel' in section 5, table item 4 in section 8, subsection 9(5), sections 16A and 27B of the Product Grants and Benefits Administration Act 2000 and table item 1 in subsection 355-65(7) in Schedule 1 to the Taxation Administration Act 1953 | 1.37 |
| Items 25 and 27 of the Energy Grants Amendment Bill 2015 | 1.42 |