Excise Tariff Amendment Act (No. 2) 1993 (Cth)

Excise Tariff Amendment Act (No. 2) 1993

Act No. 115 of 1993 as amended

This compilation was prepared on 4 April 2001

[This Act was amended by Act No. 134 of 1994]

[Part 3 amended section 2]

The text of any of those amendments not in force

on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting,

Attorney‑General’s Department, Canberra

Contents

An Act relating to duties of excise

[Assented to 24 December 1993]

1Short title

1. (1)

   This Act may be cited as the Excise Tariff Amendment Act (No. 2) 1993.

2. (2)

   In this Act, Principal Act means the Excise Tariff Act 1921.

2Commencement

1. (1)

   Sections 1 and 2 and paragraphs 6(c), (i) and (k) commence on the day on which this Act receives the Royal Assent.

2. (2)

   Sections 3, 4 and 5 and paragraphs 6(a), (b), (f), (g), (h) and (j) are taken to have commenced on 1 April 1994.

3. (3)

   Paragraphs 6(d) and (e) commence on 21 January 1994.

3Definitions

Section 3 of the Principal Act is amended:

1. (a)

   by inserting in subsection (1) the following definition:

“fuel oil means a petroleum product, whether obtained through a process of blending or otherwise, that has the physical characteristics described in subsection (4);”;

1. (b)

   by adding at the end the following subsections:

“(4)

The physical characteristics of fuel oil are:

1. (a)

   a density equal to or exceeding 0.900 at 15º centigrade as determined by ASTM 1298; or

2. (b)

   a density of less than 0.900 at 15º centigrade as determined by ASTM 1298; and:

   1. (i)

      a maximum cetane index of 35 as determined by ASTM D976; or

   2. (ii)

      in respect of the heaviest 10% of a particular volume of fuel tested, a minimum value of 0.35% mass of carbon residue on 10% distillation residue as determined by ASTM D189 or D524; or

   3. (iii)

      a minimum pour point of 15º centigrade as determined by ASTM D97; or

   4. (iv)

      a minimum sulphur content of 1.5% mass as determined by ASTM D129; or

   5. (v)

      a minimum viscosity of 10 centistokes (cSt) at 40º centigrade as determined by ASTM D445.

“(5)

In subsection (4), a reference to ASTM followed by a number is a reference to a test so numbered as prescribed by the American Society for Testing and Materials and set out in Section 5 of the Annual Book of ASTM Standards (1986 revision) published in 1986 by the American Society for Testing and Materials at Philadelphia, Pennsylvania in the United States of America.”.

4Modification of indexation of rates of duty applying to particular goods

Section 6AAA of the Principal Act is amended:

1. (a)

   by omitting from column 1 of the table set out in subsection (4) “11(F)(1)”;

2. (b)

   by omitting from column 1 of the table set out in subsection (6) “11(F)(2)”.

5Insertion of new section

After section 6F of the Principal Act the following section is inserted:

“6GManner of determining duty payable on excisable blended petroleum products

1. “(1)

   Duty payable under this Act on an excisable blended petroleum product (other than an excisable blended petroleum product referred to in subsection (2) or (3)) is worked out using the formula:

   where:

   Volume means the volume of the excisable blended petroleum product.

   Blending rate means:

   1. (a)

      if goods referred to in paragraph 11(A)(3) or 11(C)(2) of the Schedule are included in the excisable blended petroleum product—the excise duty rate that applies to goods classified to subparagraph 11(A)(3)(b) of the Schedule; or

   2. (b)

      if no goods classified to either of those paragraphs is included in the excisable blended petroleum product—the excise duty rate that applies to goods classified to paragraph 11(E)(2) of the Schedule.

   Previously paid duties means the sum of excise duties (if any) already paid on products included in the excisable blended petroleum product under items 2, 11 and 12 of the Schedule worked out in accordance with subsection (4).

2. “(2)

   Duty payable under this Act on an excisable blended petroleum product comprising a blend of gasoline classified to subparagraph 11(A)(3)(b) or (c) of the Schedule and of ethanol classified to subitem 2(R) of the Schedule, with or without other substances, is worked out using the formula:

   where:

   Volume of gasoline means the volume of gasoline in the excisable blended petroleum product.

   Gasoline rate means the excise duty rate applicable to gasoline classified to subparagraph 11(A)(3)(b) or (c) of the Schedule, whichever is appropriate.

   Volume of ethanol means the volume of ethanol in the excisable blended petroleum product.

   Ethanol rate means the excise duty rate applicable to denatured ethanol classified to sub‑item 2(R) of the Schedule.

3. “(3)

   Duty payable under this Act on an excisable blended petroleum product that has the physical characteristics of fuel oil is worked out using the formula:

   where:

   Volume means the volume of the excisable blended petroleum product.

   Fuel oil rate means the excise duty rate applicable to unblended goods classified to paragraph 11(E)(3) of the Schedule.

4. “(4)

   If a product that is included in an excisable blended petroleum product is itself another blended petroleum product, then, for the purpose of working out the excise duties that are paid under items 2, 11 and 12 of the Schedule:

   1. (a)

      the excise duties paid under item 12 on that other blended product; and

   2. (b)

      the excise duties (if any) paid under items 2 or 11 on its constituent elements;

   are both to be taken into account.”.

6Schedule

The Schedule to the Principal Act is amended:

1. (a)

   by omitting paragraphs (d) and (e) of the definition of Beer and substituting the following paragraphs:

   1. “(d)

      produced for non‑commercial purposes; and

   2. (e)

      produced using non‑commercial facilities and equipment.”;

2. (b)

   by inserting after sub‑item 1(B) the following subitem:

“(BB) Beer produced for non‑commercial purposes using commercial facilities or equipment 15% of the rate applying to goods classified to subitem (C).”;

1. (c)

   by omitting from items 1, 2 and 11 “Departmental By‑laws” (wherever occurring) and substituting “By‑law”;

2. (d)

   by omitting paragraph 11(A)(2);

3. (e)

   by omitting paragraph 11(B)(2);

4. (f)

   by omitting sub‑item 11(F);

5. (g)

   by adding at the end of item 11 the following sub‑items:

“(H) Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted under section 34 of the Excise Act 1901—

(1) As prescribed by By‑law

Free

(2) Other

the rate that applies to goods classified to paragraph

(E)(2) of this item

(J) Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted under section 34 of the Excise Act 1901—

(1) As prescribed by By‑law

Free

(2) Other

the rate that applies to goods classified to subparagraph (A)(3)(b) of this item”;

1. (h)

   by inserting after item 11 the following item:

“12. Excisable blended petroleum product—
(A) As prescribed by By‑law	Free
(B) Other	the amount of duty worked out in accordance with section 6G”;

1. (i)

   by omitting from items 13 and 17 “Departmental By‑laws” (wherever occurring) and substituting “By‑law”;

2. (j)

   by omitting paragraph 17(B)(2);

3. (k)

   by omitting from item 20 “Departmental By‑laws” and substituting “By‑law”.