Customs Tariff Amendment (Carbon Tax Repeal) Act 2014

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Legislation au C2014A00086 In force Act

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Customs Tariff Amendment (Carbon Tax Repeal) Act 2014

 

No. 86, 2014

 

 

 

 

 

An Act to amend the Customs Tariff Act 1995, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Part 1—General amendments

Customs Tariff Act 1995

Part 2—Gasoline for use as fuel in aircraft

Customs Tariff Act 1995

Part 3—Kerosene for use as fuel in aircraft

Customs Tariff Act 1995

Part 4—Application of amendments

 

 

 

Customs Tariff Amendment (Carbon Tax Repeal) Act 2014

No. 86, 2014

 

 

 

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 17 July 2014]

The Parliament of Australia enacts:

1  Short title

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

2  Commencement

 (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Note: This table relates only to the provisions of this Act as originally enacted.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.

 (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.

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  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Part 1—General amendments

Customs Tariff Act 1995

1  Section 19A

Repeal the section.

Part 2—Gasoline for use as fuel in aircraft

Customs Tariff Act 1995

2  Schedule 3 (subheading 2710.12.61, column 3)

Omit “$0.08616/L” (wherever occurring), substitute “$0.03556/L”.

3  Schedule 3 (subheading 2710.91.61, column 3)

Omit “$0.08616/L” (wherever occurring), substitute “$0.03556/L”.

4  Schedule 3 (subheading 2710.99.61, column 3)

Omit “$0.08616/L” (wherever occurring), substitute “$0.03556/L”.

5  Schedule 5 (cell at table item 60, column 3)

Repeal the cell, substitute:

$0.03556/L

6  Schedule 5 (cell at table item 80, column 3)

Repeal the cell, substitute:

$0.03556/L

7  Schedule 5 (cell at table item 92, column 3)

Repeal the cell, substitute:

$0.03556/L

8  Schedule 6 (cell at table item 63, column 3)

Repeal the cell, substitute:

$0.03556/L

9  Schedule 6 (cell at table item 83, column 3)

Repeal the cell, substitute:

$0.03556/L

10  Schedule 6 (cell at table item 95, column 3)

Repeal the cell, substitute:

$0.03556/L

11  Schedule 7 (cell at table item 62, column 3)

Repeal the cell, substitute:

$0.03556/L

12  Schedule 7 (cell at table item 82, column 3)

Repeal the cell, substitute:

$0.03556/L

13  Schedule 7 (cell at table item 94, column 3)

Repeal the cell, substitute:

$0.03556/L

14  Schedule 8 (cell at table item 68, column 3)

Repeal the cell, substitute:

$0.03556/L

15  Schedule 8 (cell at table item 88, column 3)

Repeal the cell, substitute:

$0.03556/L

16  Schedule 8 (cell at table item 100, column 3)

Repeal the cell, substitute:

$0.03556/L

17  Schedule 9 (cell at table item 67, column 3)

Repeal the cell, substitute:

$0.03556/L

18  Schedule 9 (cell at table item 89, column 3)

Repeal the cell, substitute:

$0.03556/L

19  Schedule 9 (cell at table item 103, column 3)

Repeal the cell, substitute:

$0.03556/L

Part 3—Kerosene for use as fuel in aircraft

Customs Tariff Act 1995

20  Schedule 3 (subheading 2710.19.40, column 3)

Omit “$0.09536/L” (wherever occurring), substitute “$0.03556/L”.

21  Schedule 3 (subheading 2710.91.40, column 3)

Omit “$0.09536/L” (wherever occurring), substitute “$0.03556/L”.

22  Schedule 3 (subheading 2710.99.40, column 3)

Omit “$0.09536/L” (wherever occurring), substitute “$0.03556/L”.

23  Schedule 5 (cell at table item 66, column 3)

Repeal the cell, substitute:

$0.03556/L

24  Schedule 5 (cell at table item 76, column 3)

Repeal the cell, substitute:

$0.03556/L

25  Schedule 5 (cell at table item 88, column 3)

Repeal the cell, substitute:

$0.03556/L

26  Schedule 6 (cell at table item 69, column 3)

Repeal the cell, substitute:

$0.03556/L

27  Schedule 6 (cell at table item 79, column 3)

Repeal the cell, substitute:

$0.03556/L

28  Schedule 6 (cell at table item 91, column 3)

Repeal the cell, substitute:

$0.03556/L

29  Schedule 7 (cell at table item 68, column 3)

Repeal the cell, substitute:

$0.03556/L

30  Schedule 7 (cell at table item 78, column 3)

Repeal the cell, substitute:

$0.03556/L

31  Schedule 7 (cell at table item 90, column 3)

Repeal the cell, substitute:

$0.03556/L

32  Schedule 8 (cell at table item 74, column 3)

Repeal the cell, substitute:

$0.03556/L

33  Schedule 8 (cell at table item 84, column 3)

Repeal the cell, substitute:

$0.03556/L

34  Schedule 8 (cell at table item 96, column 3)

Repeal the cell, substitute:

$0.03556/L

35  Schedule 9 (cell at table item 74, column 3)

Repeal the cell, substitute:

$0.03556/L

36  Schedule 9 (cell at table item 85, column 3)

Repeal the cell, substitute:

$0.03556/L

37  Schedule 9 (cell at table item 99, column 3)

Repeal the cell, substitute:

$0.03556/L

Part 4—Application of amendments

38  Application

The amendments made by this Schedule apply in relation to:

 (a) goods imported into Australia at or after the commencement of this item; and

 (b) goods imported into Australia before that commencement, where the time for working out the rate of import duty on the goods has not occurred before that commencement.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 14 July 2014

Senate on 15 July 2014]

 

(172/14)

 

Overview

The Customs Tariff Amendment (Carbon Tax Repeal) Act 2014 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995 in response to the repeal of the carbon tax. The Act was assented to on 17 July 2014, with its provisions commencing on the same date, except for the amendments outlined in Schedule 1 which came into effect on 1 July 2014. The primary objective of this Act was to adjust the tariff rates on certain fuel types, specifically gasoline and kerosene for use in aircraft, following the repeal of the carbon tax. This adjustment involved reducing the specified rates from $0.08616 per litre to $0.03556 per litre for gasoline and from $0.09536 per litre to $0.03556 per litre for kerosene. This legislation ensured that the Customs Tariff Act 1995 was updated to reflect the changes in taxation policy, thereby maintaining consistency and fairness in the application of import duties post-carbon tax repeal. The amendments apply to goods imported into Australia from the dates specified, ensuring that the new tariff rates are effectively applied to both future and certain past imports.

Scope and Application

The Customs Tariff Amendment (Carbon Tax Repeal) Act 2014 is an Act of the Parliament of Australia that amends the Customs Tariff Act 1995. The primary focus of this Act is to adjust the tariff rates for gasoline and kerosene used as fuel in aircraft, in response to the repeal of the carbon tax. The amendments made by this Act apply to goods imported into Australia on or after the commencement date of 17 July 2014, and also to goods imported before this date, provided that the duty rate has not been determined prior to the commencement. This Act specifically alters the tariff rates listed in various schedules of the Customs Tariff Act 1995, reducing the duty on gasoline and kerosene used as aircraft fuel from $0.08616/L and $0.09536/L respectively, to $0.03556/L. The Act does not specify any exclusions or exemptions and applies nationally across Australia, impacting entities involved in the importation of these specified fuels. The Act does not extend or restrict its application through subordinate instruments.

Key Provisions

The Customs Tariff Amendment (Carbon Tax Repeal) Act 2014 (Cth) amends the Customs Tariff Act 1995 (Cth) to repeal the carbon tax regime and adjust the customs duty on certain fuel products. Specifically, Section 19A of the Customs Tariff Act 1995 is repealed, and the duty rates for gasoline and kerosene used as fuel in aircraft are reduced from $0.08616/L to $0.03556/L (Schedule 1, Part 1 and Part 2). These changes apply to goods imported into Australia from the date of commencement of the amendments and to goods imported before the commencement, provided the duty rate has not been calculated prior to that date (Schedule 1, Part 4). The Act imposes specific obligations on importers and customs authorities. Importers must ensure that the revised duty rates are applied to the relevant fuel products imported after the commencement date. Customs authorities are required to adjust their systems and processes to reflect the new duty rates and repeal the carbon tax provisions. They must also ensure that the amended duty rates are applied correctly to both new and pre-commencement imports as specified (Schedule 1, Part 4). Breaches of the provisions in this Act may lead to civil or criminal penalties. While the Act itself does not explicitly detail penalties, non-compliance with customs duty regulations generally may result in penalties under the Customs Act 1901 (Cth) or the Excise Act 1901 (Cth). For example, penalties for underpayment of duty can include fines and interest on the unpaid duty. Additionally, if the breach is deemed wilful or involves fraud, more severe criminal penalties may apply, including imprisonment. The specific penalties would depend on the nature and severity of the breach, as outlined in the respective Acts.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
Reporting & Disclosure Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.