Excise Tariff Amendment Act (No. 1) 2000

Administered by Department of the Treasury

Legislation au C2004A00660 In force Act

Legislation content

 

 

 

 

Excise Tariff Amendment Act (No. 1) 2000

 

No. 68, 2000

 

 

 

 

Excise Tariff Amendment Act (No. 1) 2000

 

No. 68, 2000

 

 

 

 

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

 

 

Contents

1 Short title...................................

2 Commencement...............................

3 Schedule(s)..................................

Schedule 1—Amendment of the Excise Tariff Act 1921 having effect on and from 1 November 1999

Schedule 2—Amendment of the Excise Tariff Act 1921 having effect on and from 15 November 1999

 

Excise Tariff Amendment Act (No. 1) 2000

No. 68, 2000

 

 

 

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

[Assented to 22 June 2000]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Excise Tariff Amendment Act (No. 1) 2000.

2  Commencement

 (1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.

 (2) The items in Schedule 1 are taken to have commenced on 1 November 1999.

 (3) The item in Schedule 2 is taken to have commenced on 15 November 1999.

3  Schedule(s)

  Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 having effect on and from 1 November 1999

 

1  The Schedule (definitions at the start of the Schedule)

Insert:

tobacco means tobacco leaf subjected to any process other than curing the leaf as stripped from the plant.

2  Item 6 of the Schedule

Repeal the item, substitute:

6

Tobacco (other than tobacco delivered under item 9A of the Schedule)

 

(A)

in stick form not exceeding in weight 0.8 grams per stick actual tobacco content

$0.18872 per stick

(B)

other

$235.90 per kilogram tobacco content

3  Item 7 of the Schedule

Repeal the item, substitute:

7

Cigars (other than cigars delivered under item 9A of the Schedule)

 

(A)

not exceeding in weight 0.8 grams per stick actual tobacco content

$0.18872 per stick

(B)

other

$235.90 per kilogram tobacco content

4  Item 8 of the Schedule

Repeal the item, substitute:

8

Cigarettes (other than cigarettes delivered under item 9A of the Schedule)

 

(A)

not exceeding in weight 0.8 grams per stick actual tobacco content

$0.18872 per stick

(B)

other

$235.90 per kilogram tobacco content


Schedule 2—Amendment of the Excise Tariff Act 1921 having effect on and from 15 November 1999

 

1  Item 11 of the Schedule

Repeal the item, substitute:

 

11

Goods as follows:

 

 

(a) refined or semi‑refined liquid petroleum or shale oil products (including diesel fuel produced or manufactured by the process of refining waste oils and gasoline or diesel fuel recovered by a recycling process other than refining) but not including liquefied petroleum gas, lubricating oils (including lubricant base oils), hydraulic oils, transformer oils, bitumen or recycled products other than those recycled products specified above;

 

 

(b) coal tar and coke oven distillates; aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum, shale oil or recycled products);

 

 

(c) petroleum condensate and stabilised crude petroleum oil products for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901 (being petroleum condensate and stabilised crude petroleum oil for use otherwise than in the recovery, production, transportation or refining of stabilised crude oil or condensate); and

 

 

(d) lubricants (including lubricant base oils), hydraulic oils, transformer oils and fuel recovered by a recycling process.

 

(A)

Kerosene for use as fuel in aircraft

$0.02718 per litre

(B)

Heating oil and kerosenes other than kerosene falling within subitem 11(A):

 

 

(1) Kerosene in packages not exceeding 210 litres:

 

 

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(b) for use as fuel otherwise than in an internal combustion engine

$0.07316 per litre

 

(c) for other use

Free

 

(2) Other:

 

 

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(b) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

 

(c) for other use and containing at least the prescribed proportion of the marker

Free

 

(d) other

$0.43485 per litre

(C)

Diesel:

 

 

(1) In packages not exceeding 210 litres:

 

 

(a) diesel other than product falling to subparagraph 11(C)(1)(b)

$0.43485 per litre

 

(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining

Free

 

(2) Other:

 

 

(a) diesel other than product falling to subparagraph 11(C)(2)(b)

$0.43485 per litre

 

(b) recycled product, on which Customs or Excise duty has been paid, recovered by a process not being a process of refining

Free

(D)

Fuel oil having the characteristics set out in subsection 3(4)

$0.07316 per litre

(E)

Condensate for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901:

 

 

(1) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(2) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

 

(4) other

$0.43485 per litre

(F)

Stabilised crude petroleum oil for use otherwise than as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901:

 

 

(1) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(2) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

 

(4) other

$0.43485 per litre

(G)

Topped crude petroleum oil:

 

 

(1) for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901

Free

 

(2) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(3) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

 

(5) other

$0.43485 per litre

(H)

Gasoline and other petroleum or shale spirit having a flash point of less than 0 degrees Celsius when tested in an Abel Pensky (closed test) apparatus other than Gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining:

 

 

(1) In packages not exceeding 210 litres:

 

 

(a) for use as fuel in aircraft

$0.02718 per litre

 

(b) for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

 

(c) for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

 

(d) for other use

$0.43485 per litre

 

(2) Other:

 

 

(a) for use as fuel in aircraft

$0.02718 per litre

 

(b) for use as fuel otherwise than in aircraft and having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

 

(c) for use as fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

 

(e) other, having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

 

(f) other, having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

(I)

Other refined or partly refined petroleum products, including mineral turpentine and lubricants (lubricant base oils), hydraulic oils, transformer oils and fuel, other than diesel, recovered by a process not being a process of refining:

 

 

(1) Recycled petroleum products not elsewhere specified

 

 

(a) gasoline on which Customs or Excise duty has been paid, recovered by a process not being a process of refining

Free

 

(b) other:

 

 

(i) for use otherwise than as fuel in an internal combustion engine and containing at least the prescribed proportion of the marker

Free

 

(ii) for other use

$0.43485 per litre

 

(2) Other, in packages not exceeding 210 litres:

 

 

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(b) for use as fuel otherwise than in an internal combustion engine

$0.07316 per litre

 

(c) for other use

Free

 

(3) Other:

 

 

(a) for use as fuel in an internal combustion engine

$0.43485 per litre

 

(b) for use as fuel otherwise than in an internal combustion engine and containing at least the prescribed proportion of the marker

$0.07316 per litre

 

(c) for other use containing at least the prescribed proportion of the marker

Free

 

(d) other

$0.43485 per litre

(J)

Coal tar and coke oven distillates, aromatic hydrocarbons and light oils consisting principally of aromatic hydrocarbons (not being petroleum or shale products), suitable for use as gasoline substitutes and having a flash point of less than 23 degrees Celsius when tested in an Abel Pensky (closed test) apparatus:

 

 

(1) In packages not exceeding 210 litres:

 

 

(a) having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

 

(b) having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

 

(2) Other:

 

 

(a) having a lead content exceeding 13 milligrams per litre

$0.45696 per litre

 

(b) having a lead content not exceeding 13 milligrams per litre

$0.43485 per litre

 

 

[Minister’s second reading speech made in—

House of Representatives on 17 February 2000

Senate on 13 March 2000]

 

 

 

 

(2/00)


 

Overview

The Excise Tariff Amendment Act (No. 1) 2000 was enacted by the Parliament of Australia to amend the Excise Tariff Act 1921, thereby updating and refining the excise tariffs on various goods. The objective of this amendment was to address specific economic and regulatory needs by modifying the excise tariffs on goods such as tobacco products and petroleum products. This legislation ensures that the excise duties are effectively structured to align with contemporary economic conditions and regulatory frameworks, thus supporting the government’s fiscal and policy objectives. The Act came into force on 22 June 2000, with certain provisions retroactively applying from 1 November 1999 and others from 15 November 1999. The amendments include redefining the scope of tobacco products and adjusting the excise tariffs on various petroleum-based products, which are critical for maintaining the integrity of the excise duty system and ensuring that it remains fair and effective.

Scope and Application

The Excise Tariff Amendment Act (No. 1) 2000 amends the Excise Tariff Act 1921, altering the excise tariffs applicable to various products, specifically tobacco products and petroleum products. This Act applies to entities involved in the manufacture, importation, or sale of these products, ensuring compliance with the new excise rates. The geographic and jurisdictional reach of this Act is federal, as it pertains to the national excise tariffs. The Act does not specify exclusions or exemptions but alters the tariffs for particular goods and their usage. The application of the Act is further extended and specified through subordinate instruments that detail the amendments to the Excise Tariff Act 1921, effective from 1 November 1999 and 15 November 1999. This legislative amendment aims to adjust the fiscal measures on specified goods to reflect changes in economic policy or to correct previous legislative oversights.

Key Provisions

The Excise Tariff Amendment Act (No. 1) 2000 primarily revises the excise tariffs for tobacco and petroleum products as set out in the Excise Tariff Act 1921. This Act introduces new definitions and rates applicable from 1 November 1999 and 15 November 1999, respectively. Section 1 defines tobacco as tobacco leaf subjected to any process other than curing the leaf as stripped from the plant, while Sections 6 to 8 of the Schedule set out new excise rates for tobacco products in various forms and quantities. Section 11 of the Schedule lists and sets rates for various petroleum products, including kerosene, diesel, fuel oil, and other petroleum derivatives, depending on their intended use and package size. The Act imposes obligations on manufacturers, importers, and other entities involved in the production or distribution of tobacco and petroleum products to comply with the new excise rates. For tobacco products, the obligations involve ensuring that the correct rates are applied based on the form and weight of the product. For petroleum products, the obligations require adherence to the specified rates based on the type of product, its intended use, and package size. Entities must maintain accurate records and declare the correct excise rates to the relevant authorities. Breach of the provisions of this Act may lead to various civil and criminal consequences. Civil penalties may include fines and repayment of the excise duty owed. Criminal penalties may apply for serious or repeated breaches, potentially leading to fines or imprisonment. The maximum penalties for such offences are determined by other relevant legislation, such as the Excise Act 1901, which may impose significant fines and imprisonment terms for deliberate or negligent non-compliance.

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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.