House of Representatives

Explanatory Memorandum

(Circulated by authority of the Acting Minister for Revenue and Financial Services, Senator the Hon Mathias Cormann and the Assistant Minister for Immigration and Border Protection, the Hon Alex Hawke MP)

Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Excise Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017

1.23 This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview

1.24 This Bill harmonises the rates of excise duty applying to different tobacco products. It ensures that tobacco products in stick form and those containing other tobacco, such as roll your own tobacco, are taxed at comparable rates. This occurs by four annual adjustments of duty, from 1 September 2017.

Human rights implications

1.25 This Bill engages the right to health.

Right to health

1.26 This Bill engages the right to health in Article 12 of the International Covenant on Economic, Social and Cultural Rights. The right to health includes, in Article 12(2)(c), the right to the prevention, treatment and control of diseases.

1.27 This Bill promotes the right to health by supporting policy initiatives to reduce smoking rates by ensuring that tobacco products in cigarette form and those containing other tobacco, such as roll your own cigarettes, are subject to duty on a comparable basis. The effect of the Bill is to increase the rate of duty on other tobacco products.

Conclusion

1.28 This Bill is compatible with human rights as it promotes the right to health.

Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017

1.29 This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview

1.30 This Bill harmonises the rates of excise-equivalent customs duty applying to different tobacco products. It ensures that tobacco products in stick form and those containing other tobacco, such as roll your own tobacco, are taxed at comparable rates. This occurs by four annual adjustments of duty, from 1 September 2017.

Human rights implications

1.31 This Bill engages the right to health.

Right to health

1.32 This Bill engages the right to health in Article 12 of the International Covenant on Economic, Social and Cultural Rights. The right to health includes, in Article 12(2)(c), the right to the prevention, treatment and control of diseases.

1.33 This Bill promotes the right to health by supporting policy initiatives to reduce smoking rates by ensuring that tobacco products in stick form and those containing other tobacco, such as roll your own tobacco, are subject to duty on a comparable basis. The effect of the Bill is to increase the rate of duty on other tobacco products.

Conclusion

1.34 This Bill is compatible with human rights as it promotes the right to health.