Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP and the Minister for Immigration and Border Protection, the Hon Peter Dutton MP)Index
Excise Tariff Amendment (Fuel Indexation) Bill 2015
Schedule 1: Incorporation of Tariff Proposals
| Bill reference | Paragraph number |
| Clause 2 | 1.83, 1.86, 1.87, 1.88 |
| Items 1 to 9 and 13 to 18, subsection 6G(1) and subitems 10.1, 10.2, 10.3, 10.5, 10.10, 10.15, 10.16, 10.18, 10.20, 10.21, 10.25, 10.26, 10.27, 10.28 of the Schedule to the Excise Tariff Act 1921 | 1.34 |
| Items 10 to12, subitems 10.19A, 10.19B and 10.19C of the Schedule to the Excise Tariff Act 1921 | 1.38 |
| Item 19 | 1.86 |
| Items 20 to 25, subsections 6A(1), (2), (5), (6), (8) and (9) of the Excise Tariff Act 1921 | 1.23 |
| Item 26, subsection 6A(10) of the Excise Tariff Act 1921 | 1.26 |
| Items 26 and 29, subsection 6A(10) and method statement at the end of step 3 of subsection 6G(1) of the Excise Tariff Act 1921 | 1.32 |
| Item 27, subsections 6AAA(1), (3) and (4) of the Excise Tariff Act 1921 | 1.44 |
| Item 27, subsections 6AAA(2), (3) and (4) of the Excise Tariff Act 1921 | 1.45 |
| Item 28, method statement step 1 in subsection 6G(1) of the Excise Tariff Act 1921 | 1.31 |
| Item 30 | 1.84, 1.87 |
| Item 31, section 6FAA of the Excise Tariff Act 1921 | 1.43 |
| Item 32 | 1.88 |
Schedule 2: Consequential amendments for ethanol and biodiesel
| Bill reference | Paragraph number |
| Items 1 and 2, subsection 6A(10) and subparagraph 6AAA(3)(a)(ii) of the Excise Tariff Act 1921 | 1.80 |
| Items 3 and 4, notes at the end of subsections 6H(1) and 6J(1) of the Excise Tariff Act 1921 | 1.81 |
Customs Tariff Amendment (Fuel Indexation) Bill 2015
Schedule 1: Incorporation of Tariff Proposals
| Bill reference | Paragraph number |
| Clause 2 | 1.86, 1.87, 1.88 |
| Item 1, section 19AAC of Customs Tariff Act 1995 | 1.28 |
| Item 1, paragraph 19AAB(1)(a) of the Customs Tariff Act 1995 | 1.34 |
| Item 1, paragraphs 19AAB(1)(b), (c) and (d) of the Customs Tariff Act 1995 | 1.38 |
| Item 2 | 1.83, 1.86 |
| Items 3 to 9, subsections 19(1), (2), (5), (6), (8), (9) and (10) of the Customs Tariff Act 1995 | 1.23 |
| Item 9, subsection 19(10) of the Customs Tariff Act 1995 | 1.26 |
| Item 10, section 19AAA of the Customs Tariff Act 1995 | 1.44 |
| Item 10, subsection 19AAA(2) of the Customs Tariff Act 1995 | 1.45 |
| Item 12 | 1.84, 1.87 |
| Item 13, section 19AD of the Customs Tariff Act 1995 | 1.43 |
| Item 14 | 1.88 |
Schedule 2: Other amendments
| Bill reference | Paragraph number |
| Clause 2 | 1.85 |
| Item 2 | 1.85 |
Fuel Indexation (Road Funding) Special Account Bill 2015
Part 1: Preliminary
| Bill reference | Paragraph number |
| Section 3 | 1.50 |
| Section 4 | 1.67, 1.72 |
| Sections 5 and 6 | 1.49 |
Part 2: Fuel Indexation (Road Funding) special account
| Bill reference | Paragraph number |
| Section 7 | 1.46 |
| Subsection 8(1) | 1.52, 1.53 |
| Subsection 8(2) | 1.54 |
| Subsection 8(3) | 1.57, 1.58 |
| Subsection 8(3) of the Fuel Indexation (Road Funding) Special Account Act 2015 | 1.76 |
| Paragraph 8(4)(a) | 1.56 |
| Paragraph 8(4)(b) | 1.55 |
| Section 9 | 1.48, 1.60 |
| Subsection 10(1) | 1.63 |
| Subsection 10(2) and (3) | 1.64 |
| Subsection 10(4) | 1.65 |
| Subsection 10(5) | 1.66 |
| Section 11 | 1.61, 1.68 |
Part 3: Miscellaneous
| Bill reference | Paragraph number |
| Section 13 | 1.69 |
| Section 14 | 1.70 |
| Section 15 | 1.74 |
Fuel Indexation (Road Funding) Bill 2015
Schedule 1: Consequential amendments for establishment of Fuel Indexation (Road Funding) special account
| Bill reference | Paragraph number |
| Item 1, subsection 5(2) of the COAG Reform Fund Act 2008 | 1.75 |
| Item 2, subsection 8(3) of the Fuel Indexation (Road Funding) Special Account Act 2015 | 1.76 |
| Item 3, subparagraph 9(2)(b)(i) | 1.81 |
| Item 4 | 1.82 |
Schedule 2: Consequential amendments for indexation
| Bill reference | Paragraph number |
| Item 1, paragraph 77H(2)(2AA) of the Excise Act 1901 | 1.77 |
Schedule 3: Fuel tax
| Bill reference | Paragraph number |
| Item 1 subsection 43-10(11A) of the Fuel Tax Act 2006 | 1.78 |
| Item 2 | 1.95 |