Excise Tariff Amendment (Carbon Tax Repeal) Act 2014 (Cth)

Excise Tariff Amendment (Carbon Tax Repeal) Act 2014

No. 87, 2014

An Act to amend the law relating to excise tariffs, and for related purposes

Contents

Excise Tariff Amendment (Carbon Tax Repeal) Act 2014

No. 87, 2014

An Act to amend the law relating to excise tariffs, and for related purposes

[Assented to 17 July 2014]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Excise Tariff Amendment (Carbon Tax Repeal) Act 2014.

2Commencement

1. (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.

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 this Act receives the Royal Assent.	17 July 2014
2. Schedule 1	At the same time as Part 1 of Schedule 1 to the Clean Energy Legislation (Carbon Tax Repeal) Act 2014 commences.	1 July 2014

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

1. (2)

   Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, 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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendments

Excise Tariff Act 1921

1. 1

   Subsection 3(1) (definition of per‑tonne carbon price equivalent)

   Repeal the definition.

2

Subsection 5(1) (note)

Repeal the note, substitute:

Note: Section 6A effectively changes certain rates of duty that appear on the face of the Schedule.

3

Sections 6FA, 6FB and 6FC

Repeal the sections.

4

Schedule (note 2 to Schedule heading)

Repeal the note, substitute:

Note 2: Section 6A effectively changes certain rates of duty that appear on the face of this Schedule, especially in items 1, 2, 3 and 5.

5

Schedule (table heading)

Repeal the heading, substitute:

Excise duties (subject to section 6A)

1. 6

   Schedule (cell at table subitem 10.6, column headed “Rate of Duty”)

   Repeal the cell, substitute:

$0.03556 per litre

1. 7

   Schedule (cell at table subitem 10.17, column headed “Rate of Duty”)

   Repeal the cell, substitute:

$0.03556 per litre

8

Application

The amendments made by this Schedule apply in relation to goods that are entered for home consumption after the commencement of this item.

[Minister’s second reading speech made in—

House of Representatives on 14 July 2014

Senate on 15 July 2014]

(173/14)