Excise Tariff Amendment Act (No. 1) 2002 (Cth)

Excise Tariff Amendment Act (No. 1) 2002

No. 113, 2002

An Act to amend the Excise Tariff Act 1921, and for related purposes

Contents

Excise Tariff Amendment Act (No. 1) 2002

No. 113, 2002

An Act to amend the Excise Tariff Act 1921, and for related purposes

[Assented to 2 December 2002]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Excise Tariff Amendment Act (No. 1) 2002.

2Commencement

1. (1)

   Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent	2 December 2002
2. Schedule 1, Part 1	25 October 2001	25 October 2001
3. Schedule 1, Part 2	15 April 2002	15 April 2002
4. Schedule 1, Part 3	1 July 2002	1 July 2002
5. Schedule 1, Part 4	The day on which this Act receives the Royal Assent	2 December 2002

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

1. (2)

   Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.

3Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Excise Tariff Act 1921

Part 1Amendments having effect on and from 25 October 2001

1

Subsection 6G(1)

Omit “referred to in subsection (2)”, substitute “referred to in subsection (2) or (3)”.

2

Subsection 6G(1A)

Omit “For the purposes of subsection (1),”, substitute “For the purposes of subsections (1) and (3),”.

3

After subsection 6G(2)

Insert:

1. (3)

   Duty payable under this Act on an excisable blended petroleum product comprising an emulsified blend of:

   1. (a)

      diesel classified to item 11 of the Schedule as diesel other than recycled product; and

   2. (b)

      water that is added to produce the emulsified blend; and

   3. (c)

      any additive other than water in the emulsified blend including, but not limited to, an additive to assist the process of emulsification;

is worked out using the formula:

where:

volume of additives means the volume of additives (if any) other than water in the excisable blended petroleum product.

volume of diesel means the volume of diesel in the excisable blended petroleum product.

Part 2Amendments having effect on and from 15 April 2002

4

Subsection 3(1)

Insert:

exempt oils and hydraulic fluids means goods described in subsection (6).

5

At the end of section 3

Add:

1. (6)

   Exempt oils and hydraulic fluids are:

   1. (a)

      food grade white mineral oil that complies with:

      1. (i)

         Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

      2. (ii)

         Sec. 21 CFR 178.3620 (a) of Title 21, Volume 1 of the United States Code of Federal Regulations (regulations made by the Food and Drug Administration of the United States); and

   2. (b)

      polyglycol brake fluids that meet the requirements of Australian Standard AS/NZS 1960.1:1995 Motor vehicle brake fluids—Non‑petroleum type; and

   3. (c)

      aromatic process oils that meet all of the criteria in the following table:

Column 1 Property	Column 2 Test Method	Column 3 Value
Density at 15°C	ATSM D1298 or D4502	0.9gm/cm3 minimum
Aniline point	ASTM D611	70°C maximum
Refractive index at 20°C	ASTM D1298 or D1747	1.490 minimum
Pour point	ASTM D97	‑9°C minimum
Viscosity index	ASTM D2270	80 maximum

6

Schedule (item 15)

Omit:

Goods as follows, other than goods for use as a fuel:

Substitute:

Goods as follows, other than goods for use as a fuel, or exempt oils and hydraulic fluids described in subsection 3(6):

Part 3Amendment having effect on and from 1 July 2002

7

Schedule (subitem 1(C))

Omit the subitem, substitute:

(C)

Other Beer

(1) packaged in an individual container not

exceeding 48 litres

(a) not exceeding 3% by volume of alcohol

$28.49 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(b) exceeding 3% but not exceeding 3.5% by volume of alcohol

$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(c) exceeding 3.5% by volume of alcohol

$33.22 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(2) packaged in an individual container exceeding 48 litres

(a) not exceeding 3% by volume of alcohol

$5.69 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(b) exceeding 3% but not exceeding 3.5% by volume of alcohol

$17.87 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

(c) exceeding 3.5% by volume of alcohol

$23.39 per litre of alcohol calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

Part 4Amendment having effect on and from the day on which this Act receives the Royal Assent

8

After subsection 6A(1A)

Insert:

1. (1B)

   For the indexation period that commences on 1 February 2003 and any subsequent indexation period, this section does not apply to:

   1. (a)

      a rate of duty specified in item 15 of the Schedule; or

   2. (b)

      an excise tariff alteration that proposes to alter a rate specified in item 15 of the Schedule.

(172/02)

[Minister’s second reading speech made in—

House of Representatives on 22 August 2002

Senate on 19 September 2002]