House of Representatives

Excise Tariff Amendment (Tobacco) Bill 2014

Excise Tariff Amendment (Tobacco) Act 2014

Customs Tariff Amendment (Tobacco) Bill 2014

Customs Tariff Amendment (Tobacco) Act 2014

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP, and the Assistant Minister for Immigration and Border Protection, Senator the Hon Michaelia Cash)

Index

Schedule 1: Excise Tariff Amendment (Tobacco) Bill 2014
Customs Tariff Amendment (Tobacco) Bill 2014

Bill reference Paragraph number
Items 1 to 3 of the Excise Bill, Schedule (cells at subitems 5.1 and 5.5, column headed 'Rate of Duty') to the ETA 1921; Schedule 1, items 1 to 72 of the Customs Bill, Schedule 3 (subheadings 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.20, 2402.10.80, 2402.20.20, 2402.20.80, 2403.11.00, 2403.19.10, 2403.19.90, 2403.91.00 and 2403.99.80, the rates of duty in column 3), Schedule 5 (cells at table items 43A, 44 to 51, 51A, 52 and 54, column 3), Schedule 6 (cells at table items 46A, 47 to 54, 54A, 55 and 57, column 3), Schedule 7 (cells at table items 46 to 54A, 55 and 56 column 3), Schedule 8 (cells at table items 52 to 60, 60A, 61 and 62, column 3) and Schedule 9 (cells at table items 50 to 61, column 3) to the CTA 1995 1.16
Items 3 and 4 of the Excise Bill, subsection 6AA(10) of the ETA 1921; Schedule 1, items 73 and 75 of the Customs Bill, subsection 19AB(10) of the CTA 1995 1.37
Item 4 of the Excise Bill, subsection 6AA(1) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsection 19AB(1) of the CTA 1995 1.21
Item 4 of the Excise Bill, subsection 6AA(1) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, section 19AC of the CTA 1995 1.15
Item 4 of the Excise Bill, subsections 6AA(1), (5) and (6) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsections 19AB(1), (5) and (6) of the CTA 1995 1.25
Item 4 of the Excise Bill, subsections 6AA(1) and (6) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsections 19AB(1) and (6) of the CTA 1995 1.17
Item 4 of the Excise Bill, subsections 6AA(1), (6) and (7) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsections 19AB(1), (6) and (7) of the CTA 1995 1.28
Item 4 of the Excise Bill, subsections 6AA(2) and (8) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsections 19AB(2) and (8) of the CTA 1995 1.22
Item 4 of the Excise Bill, subsections 6AA(3) and (12) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsections 19AB(3) and (12) of the CTA 1995 1.23
Item 4 of the Excise Bill, subsections 6AA(4) and (12) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsections 19AB(4) and (12) of the CTA 1995 1.24
Item 4 of the Excise Bill, subsection 6AA(7) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsection 19AB(7) of the CTA 1995 1.27
Item 4 of the Excise Bill, subsection 6AA(9) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsection 19AB(9) of the CTA 1995 1.26
Item 4 of the Excise Bill, subsection 6AA(11) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsection 19AB(11) of the CTA 1995 1.29
Item 4 of the Excise Bill, subsection 6AA(12) of the ETA 1921; Schedule 1, item 75 of the Customs Bill, subsection 19AB(12) of the CTA 1995 1.19, 1.20
Item 4 of the Excise Bill, section 6A of the ETA 1921 1.31, 1.33
Item 5 of the Excise Bill; Schedule 1, item 76 of the Customs Bill 1.36
Items 6 to 12 of the Excise Bill, subsection 3(1) (definition of 'index number'), subsection 5(1) (note), Schedule (note 2 to Schedule heading and table heading) to the ETA 1921; Schedule 1, item 74, subsection 3(1) (definition of 'excise item') 1.34
Item 75 of the Customs Bill, sections 19, 19AA, 19AB and 19AC of the CTA 1995 1.32

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