Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011

(67 of 2011)

An Act to amend the law relating to excise on certain fuels, and for related purposes

[Assented to 29 June 2011]

The Parliament of Australia enacts:

1   Short Title

This Act may be cited as the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011.

2   Commencement

 

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

      

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedule(s)

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1  

Part 1   Amendments to commence on 1 December 2011

1   Subsection 3(1)

Insert:

liquefied petroleum gas means:

(a) liquid propane; or

(b) a liquid mixture of propane and butane; or

(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or

(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.

2   Section 6G

Repeal the section, substitute:

6G Duty payable on blended goods

(1) Work out the duty payable under this Act on goods (the blended goods ) that are classified to subitem 10.7, 10.11, 10.12 or 10.30 of the Schedule as follows:

Method statement

Step 1. Add up the amount of duty that would be payable on each constituent of the blended goods, that is classified to item 10 of the Schedule, if the constituent had not been included in the blended goods.

Step 2. Work out the volume, in litres, of the blended goods that is not attributable to those constituents or to water added to manufacture the blended goods.

Step 3. Multiply the result of step 2 by $0.38143.

Step 4. Total the results of steps 1 and 3.

Step 5. Subtract from the total any duty paid on a constituent of the blended goods that is classified to item 10 or 15 of the Schedule.

(2) If a constituent of the blended goods was imported, assume for the purposes of subsection (1) that:

(a) the constituent was manufactured in Australia when it was imported; and

(b) if customs duty was paid on the constituent, there was a payment of excise duty equal to the lesser of the following amounts (or either of them if they are equal):

(i) the amount of excise duty that would have been payable on the constituent had it been manufactured in Australia when it was imported;

(ii) the amount of the customs duty paid.

3   Schedule (subparagraph (a)(i) of the cell at table item 10, column headed "Description of goods")

Omit “and”, substitute “or”.

4   Schedule (after paragraph (d) of the cell at table item 10, column headed "Description of goods")

Insert:

(da) liquefied petroleum gas;

(db) liquefied natural gas;

(dc) compressed natural gas;

5   Schedule (paragraph (i) of the cell at table item 10, column headed "Description of goods")

Omit “ , liquefied petroleum gas ”.

6   Schedule (at the end of the cell at table item 10, column headed "Description of goods")

Add:

(j) goods covered by section 77HA or 77HB of the Excise Act 1901

7   Schedule (after table subitem 10.18)

Insert:

Part 2   Amendments to commence on 1 July 2012

8   Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

Part 3   Amendments to commence on 1 July 2013

9   Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

Part 4   Amendments to commence on 1 July 2014

10   Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

Part 5   Amendments to commence on 1 July 2015

11   Schedule (table subitems 10.19A, 10.19B and 10.19C)

Repeal the subitems, substitute:

Part 6   Application of amendments

12   Application of amendments

(1) The amendments of the Schedule to the Excise Tariff Act 1921 made by a Part of this Schedule apply to goods manufactured or produced in Australia on or after the day that Part commenced and goods for which all the following conditions are met:

(a) the goods were manufactured or produced in Australia before that day;

(b) on that day, the goods either:

(i) were subject to the CEO’s control; or

(ii) were in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods; and

(c) no duty of excise had been paid on the goods before that day.

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.