Customs Tariff Amendment (Fuel Indexation) Act 2015

Customs Tariff Amendment (Fuel Indexation) Act 2015

No. 100, 2015

An Act to amend the law relating to customs duties, and for related purposes

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Incorporation of Tariff Proposals

Part 1—Increase in fuel duty rates on 10 November 2014

Customs Tariff Act 1995

Part 2—Indexation

Customs Tariff Act 1995

Part 3—Consequential amendments to enacted changes to alternative fuels

Customs Tariff Act 1995

Schedule 2—Other amendments

Customs Tariff Act 1995

Customs Tariff Amendment (Fuel Indexation) Act 2015

No. 100, 2015

An Act to amend the law relating to customs duties, and for related purposes

[Assented to 30 June 2015]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment (Fuel Indexation) Act 2015.

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.

Note: This table relates only to the provisions of this Act as originally enacted.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

  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Part 1—Increase in fuel duty rates on 10 November 2014

Customs Tariff Act 1995

1  After section 19

Insert:

19AAB  Change in fuel duty rates

 (1) This Act has effect as if, on 10 November 2014:

 (a) each fuel duty rate (other than a rate of duty mentioned in paragraph (b), (c) or (d)) is replaced by the rate of $0.386 per litre; and

 (b) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:

 (i) subheading 2711.11.00 in Schedule 3;

 (ii) table item 97AA in Schedule 5;

 (iii) table item 100AA in Schedule 6;

 (iv) table item 99A in Schedule 7;

 (v) table item 105A in Schedule 8;

 (vi) table item 110 in Schedule 9;

 (vii) table item 110 in Schedule 10;

 (viii) table item 110 in Schedule 11; and

 (c) each rate of duty of $0.10 per litre in each of the following is replaced by the rate of $0.101 per litre:

 (i) subheading 2711.12.10 in Schedule 3;

 (ii) subheading 2711.13.10 in Schedule 3;

 (iii) table item 97AB in Schedule 5;

 (iv) table item 97AC in Schedule 5;

 (v) table item 100AB in Schedule 6;

 (vi) table item 100AC in Schedule 6;

 (vii) table item 99B in Schedule 7;

 (viii) table item 99C in Schedule 7;

 (ix) table item 105B in Schedule 8;

 (x) table item 105C in Schedule 8;

 (xi) table item 111 in Schedule 9;

 (xii) table item 112 in Schedule 9;

 (xiii) table item 111 in Schedule 10;

 (xiv) table item 112 in Schedule 10;

 (xv) table item 111 in Schedule 11;

 (xvi) table item 112 in Schedule 11; and

 (d) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:

 (i) subheading 2711.21.10 in Schedule 3;

 (ii) table item 97AD in Schedule 5;

 (iii) table item 100AD in Schedule 6;

 (iv) table item 99D in Schedule 7;

 (v) table item 105D in Schedule 8;

 (vi) table item 113 in Schedule 9;

 (vii) table item 113 in Schedule 10;

 (viii) table item 113 in Schedule 11.

 (2) Subparagraphs (1)(b)(vii), (c)(xiii) and (xiv) and (d)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014.

 (3) Subparagraphs (1)(b)(viii), (c)(xv) and (xvi) and (d)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014.

19AAC  Fuel duty rates

 (1) For the purposes of section 19AAB, a fuel duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following:

 (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section;

 (b) the rate column of an item in the table in Schedule 5, 6, 7, 8, 9, 10 or 11 that relates to a subheading in Schedule 3 specified in the table at the end of this section.

 (2) The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 10 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014.

 (3) The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 11 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014.

2  Application of amendments

The amendments made by this Part apply in relation to:

 (a) goods imported into Australia on or after 10 November 2014; and

 (b) goods imported into Australia before 10 November 2014, where the time for working out the rate of import duty on the goods had not occurred before 10 November 2014.

Part 2—Indexation

Customs Tariff Act 1995

3  Section 19 (heading)

Repeal the heading, substitute:

19  Indexation of CPI indexed rates

4  Subsection 19(1)

Omit “each alcohol duty rate is”, substitute “each CPI indexed rate is”.

5  Subsection 19(1) (formula)

Repeal the formula, substitute:

6  Subsection 19(1) (note)

Repeal the note, substitute:

Note: For indexation factor see subsection (3). For CPI indexed rate and indexation day see subsection (10).

7  Subsection 19(2)

Omit “the alcohol duty rate”, substitute “the CPI indexed rate”.

8  Subsections 19(5), (6), (8) and (9)

Omit “an alcohol duty rate”, substitute “a CPI indexed rate”.

9  Subsection 19(10)

Insert:

CPI indexed rate means:

 (a) an alcohol duty rate; or

 (b) a fuel duty rate.

10  After section 19

Insert:

19AAA  Rounding of fuel duty rates

 (1) Despite subsection 19(2), the amount to be worked out under subsection 19(1) in respect of an indexation day for a CPI indexed rate that is a fuel duty rate is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).

 (2) For the purposes of section 19, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 19(1) on the assumptions that:

 (a) the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and

 (b) subsection 19(2) provided for amounts worked out under subsection 19(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more).

 (3) In this section:

CPI indexed rate has the same meaning as in section 19.

indexation day has the same meaning as in section 19.

11  Section 19AAC

Omit “section 19AAB”, substitute “sections 19, 19AAA, and 19AAB”.

12  Application of amendments

The amendments made by this Part apply in relation to:

 (a) goods imported into Australia on or after 31 January 2015; and

 (b) goods imported into Australia before 31 January 2015, where the time for working out the rate of import duty on the goods had not occurred before 31 January 2015.

Part 3—Consequential amendments to enacted changes to alternative fuels

Customs Tariff Act 1995

13  After section 19AC

Insert:

19AD  Change in duty rate of certain liquefied petroleum gases, liquefied natural gases and compressed natural gases

 (1) This Act has effect as if, on 1 July 2015:

 (a) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

 (i) subheading 2711.11.00 in Schedule 3;

 (ii) table item 97AA in Schedule 5;

 (iii) table item 100AA in Schedule 6;

 (iv) table item 99A in Schedule 7;

 (v) table item 105A in Schedule 8;

 (vi) table item 110 in Schedule 9;

 (vii) table item 110 in Schedule 10;

 (viii) table item 110 in Schedule 11; and

 (b) each rate of duty that was, on 31 January 2015, a rate of $0.101 per litre in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

 (i) subheading 2711.12.10 in Schedule 3;

 (ii) subheading 2711.13.10 in Schedule 3;

 (iii) table item 97AB in Schedule 5;

 (iv) table item 97AC in Schedule 5;

 (v) table item 100AB in Schedule 6;

 (vi) table item 100AC in Schedule 6;

 (vii) table item 99B in Schedule 7;

 (viii) table item 99C in Schedule 7;

 (ix) table item 105B in Schedule 8;

 (x) table item 105C in Schedule 8;

 (xi) table item 111 in Schedule 9;

 (xii) table item 112 in Schedule 9;

 (xiii) table item 111 in Schedule 10;

 (xiv) table item 112 in Schedule 10;

 (xv) table item 111 in Schedule 11;

 (xvi) table item 112 in Schedule 11; and

 (c) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

 (i) subheading 2711.21.10 in Schedule 3;

 (ii) table item 97AD in Schedule 5;

 (iii) table item 100AD in Schedule 6;

 (iv) table item 99D in Schedule 7;

 (v) table item 105D in Schedule 8;

 (vi) table item 113 in Schedule 9;

 (vii) table item 113 in Schedule 10;

 (viii) table item 113 in Schedule 11.

 (2) Subject to subsection (3), the rate is:

 (a) for paragraph (1)(a):

 (i) $0.2644 per kilogram; or

 (ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram—that indexed rate; and

 (b) for paragraph (1)(b):

 (i) $0.126 per litre; or

 (ii) if the indexed rate worked out under subsection (3) is greater than $0.126 per litre—that indexed rate; and

 (c) for paragraph (1)(c):

 (i) $0.2644 per kilogram; or

 (ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram—that indexed rate.

 (3) To work out the indexed rate, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 February 2015 under section 19, on the assumptions that:

 (a) the rate is a CPI indexed rate for the purposes of that section; and

 (b) the amount of that rate on the day before 1 February 2015 is the amount set out in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable).

 (4) Subparagraphs (1)(a)(vii), (b)(xiii) and (xiv) and (c)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea‑Australia Free Trade Agreement Implementation) Act 2014.

 (5) Subparagraphs (1)(a)(viii), (b)(xv) and (xvi) and (c)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014.

14  Application of amendments

The amendments made by this Part apply in relation to:

 (a) goods imported into Australia on or after 1 July 2015; and

 (b) goods imported into Australia before 1 July 2015, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2015.

Schedule 2—Other amendments

Customs Tariff Act 1995

1  Subsection 19AAC(1) (table)

Before:

insert:

2  Application of amendment

The amendment made by this Schedule applies, after the commencement of this Schedule, as if, for the purposes of sections 19, 19AAA and 19AAB of the Customs Tariff Act 1995 as amended by Schedule 1 to this Act, the amendment had commenced on 31 January 2015.

[Minister’s second reading speech made in—

House of Representatives on 23 June 2015

Senate on 24 June 2015]