Excise Tariff Amendment Act 1995 (Cth)

Excise Tariff Amendment Act 1995

No. 9 of 1995

An Act to amend the Excise Tariff Act 1921

[Assented to 15 March 1995]

The Parliament of Australia enacts:

Short title etc.

1.(1) This Act may be cited as the Excise Tariff Amendment Act 1995.

(2) In this Act, "Principal Act" means the Excise Tariff Act 19211.

Commencement

2.(1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.

(2) Section 4 is taken to have commenced on 1 April 1994.

(3) Sections 3 and 5 are taken to have commenced on 11 May 1994.

(4) Section 6 is taken to have commenced on 1 July 1994.

Modification of indexation of rates of duty applying to particular goods

3. Section 6AAA of the Principal Act is amended by omitting from column 1 of Table 2 set out in subsection (6) "11(G)(2)".

Amendment of Schedule having effect from 1 April 1994

4. The Schedule to the Principal Act is amended by omitting sub-items 11(H) and 11(J) and substituting the following sub-items:

"11(H)	Stabilised crude petroleum oil for use as a fuel otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate—
(1) As prescribed by By-law	Free
(2) Other	The rate that applies to goods classified to paragraph (E)(2) of this item
11(J)	Condensate for use as a fuel otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate—
(1) As prescribed by By-law	Free
(2) Other	The rate that applies to goods classified to subparagraph (A)(3)(b) of this item".

Amendments of Schedule having effect from 11 May 1994

5. The Schedule to the Principal Act is amended:

(a) by omitting paragraph 11(E)(3) and substituting the following paragraph:

"11(E)(3) –Other $0.06586 per litre";

(b) by omitting paragraph 11(G)(2) and substituting the following paragraph:

"11(G)(2) –Other $0.06586 per litre".

Amendments of Schedule having effect from 1 July 1994

6. The Schedule to the Principal Act is amended:

(a) by omitting subparagraph 11 (A)(3)(a) and substituting the following subparagraph:

"11(A)(3)(a) – – For use in aircraft $0.16810 per litre";

(b) by omitting sub-item 11(D) and substituting the following sub-item:

"11(D) Kerosene for use in aircraft $0.01460 per litre".

NOTE

1. No. 9, 1901, as amended. For previous amendments, see No. 26, 1918; No. 8, 1923; No. 44, 1934; No. 16, 1942; No. 88, 1947; No. 46, 1949; No. 55, 1952; No. 10, 1957; No. 49, 1958; No. 37, 1962; No. 49, 1963; No. 139, 1965; No. 93, 1966; Nos. 15 and 105, 1968; No. 23, 1972; Nos. 24 and 145, 1973; No. 216, 1973 (as amended by No. 20, 1974); No. 29, 1974; No. 91, 1976; No. 110, 1978; Nos. 11 and 50, 1979; No. 42.1980; Nos. 61 and 65, 1981; Nos. 51, 80 and 108, 1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 39 and 101, 1983; Nos. 72 and 165, 1984; Nos. 39 and 175, 1985; No. 40, 1985 (as amended by No. 34, 1986); Nos. 10, 34 and 149, 1986; Nos. 81 and 104, 1987; No. 99, 1988; Nos. 23, 24 and 78, 1989; Nos. 5 and 11, 1990; No. 80, 1991; and Nos. 34 and 104, 1992.

[Minister's second reading speech made in—

House of Representatives on 2 February 1995

Senate on 6 February 1995