Senate

Supplementary Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)

Statement of compatibility with human rights

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

Amendment to the Excise Tariff Amendment (Ethanol and Biodiesel) Bill 2015

1.9 The Senate amendment to the Excise Tariff Amendment (Ethanol and Biodiesel) Bill 2015 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

1.10 The Senate amendment to the Excise Tariff Amendment (Ethanol and Biodiesel) Bill 2015 provides that the excise duty rate that applies to biodiesel transitions in equal annual increases from 1 July 2016 until reaching a final rate in the 2030-31 financial year of 50 per cent of the excise duty rate that applies to diesel.

Human rights implications

1.11 The Senate amendment to this Bill does not engage any of the applicable rights or freedoms.

Conclusion

1.12 The Senate amendment to this Bill is compatible with human rights as it does not raise any human rights issues.