Commonwealth Consolidated Acts

EXCISE TARIFF AMENDMENT (TAXATION OF ALTERNATIVE FUELS) ACT 2011 - 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:

  (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 .

Notes to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011

Note 1

The Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011 as shown in this compilation comprises Act No.   67 , 20 11 amended as indicated in the Tables below.

Table of Acts

(a)   Subsection 2(1) (item   3 ) of the Clean Energy (Excise Tariff Legislation Amendment) Act 2011 provides as follows:

  (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.

Table of Amendments