Excise Tariff Amendment Act (No. 2) 1986

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Excise Tariff Amendment Act (No. 2) 1986

No. 160 of 1986

 

An Act relating to Duties of Excise

[Assented to 18 December 1986]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Excise Tariff Amendment Act (No. 2) 1986.

Commencement

2. (1) Sections 1, 2, 3, 4, 5 and 16 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Section 6 shall be deemed to have come into operation on 23 May 1985.


(3) Section 7 shall be deemed to have come into operation on 15 March 1986.

(4) Section 8 shall be deemed to have come into operation on 1 April 1986.

(5) Section 9 shall be deemed to have come into operation on 17 April 1986.

(6) Section 10 shall be deemed to have come into operation on 17 May 1986.

(7) Section 11 shall be deemed to have come into operation on 14 June 1986.

(8) Section 12 shall be deemed to have come into operation on 18 July 1986.

(9) Section 13 shall be deemed to have come into operation on 16 August 1986.

(10) Section 14 shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 19 August 1986.

(11) Section 15 shall be deemed to have come into operation on 13 September 1986.

(12) Part III shall be deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian Capital Territory on 20 August 1985.

PART II—AMENDMENTS OF THE EXCISE TARIFF ACT 1921

Principal Act

3. The Excise Tariff Act 19211 is in this Part referred to as the Principal Act.

Interpretation

4. Section 3 of the Principal Act is amended by inserting after the definition of “delayed-entry oil rate” in sub-section (1) the following definition:

“ ‘excepted area’ means the adjacent area in respect of the Territory of Ashmore and Cartier Islands within the meaning of the Petroleum (Submerged Lands) Act 1967;”.

Petroleum

5. Section 5b of the Principal Act is amended by inserting after sub-section (4) the following sub-section:

“(4a) For the purposes of this Act, where stabilized oil is obtained from prescribed petroleum produced from the excepted area, that oil shall be taken to have been produced from that area.”.


Amendment of Schedule having effect from 23 May 1985

6. The Schedule to the Act is amended by omitting “sugar” from the definition of “Liqueur” and substituting “sugars”.

Amendments of Schedule having effect from 15 March 1986

7. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.07910” and substituting “$0.13272”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.09027” and substituting “$0.15766”;

(c) by omitting from paragraph 11 (b) (3) “$0.09027” and substituting “$0.15766”;

(d) by omitting from paragraph 11 (c) (2) “$0.09027” and substituting “$0.15766”;

(e) by omitting from sub-item 11 (d) “$0.07514” and substituting “$0.12608”;

(f) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.03270 per litre

(2) Power kerosene $0.03270 per litre

(3) Heating oil $0.03270 per litre

(4) Fuel oil $0.03270 per litre

(5) Automotive diesel oil $0.15766 per litre

(6) Industrial diesel fuel $0.15766 per litre

(7) Marine diesel fuel $0.15766 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.09027” and substituting “$0.15766”.

Amendment of Schedule having effect from 1 April 1986

8. The Schedule to the Principal Act is amended by omitting from paragraph 17 (c) (2) “$50.36” and substituting “$50.77”.

Amendments of Schedule having effect from 17 April 1986

9. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.13272” and substituting “$0.15479”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.15766” and substituting “$0.18388”;

(c) by omitting from paragraph 11 (b) (3) “$0.15766” and substituting “$0.18388”;

(d) by omitting from paragraph 11 (c) (2) “$0.15766” and substituting “$0.18388”;

(e) by omitting from sub-item 11 (d) “$0.12608” and substituting “$0.14705”;

(f) by omitting sub-item 11 (e) and substituting the following sub-item:


“(e) Goods, as follows:

(1) Lighting kerosene $0.03814 per litre

(2) Power kerosene $0.03814 per litre

(3) Heating oil $0.03814 per litre

(4) Fuel oil $0.03814 per litre

(5) Automotive diesel oil $0.18388 per litre

(6) Industrial diesel fuel $0.18388 per litre

(7) Marine diesel fuel $0.18388 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.15766” and substituting “$0.18388”.

Amendments of Schedule having effect from 17 May 1986

10. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.15479” and substituting “$0.16163”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.18388” and substituting “$0.19200”;

(c) by omitting from paragraph 11 (b) (3) “$0.18388” and substituting “$0.19200”;

(d) by omitting from paragraph 11 (c) (2) “$0.18388” and substituting “$0.19200”;

(e) by omitting from sub-item 11 (d) “$0.14705” and substituting “$0.15354”;

(f) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.03982 per litre

(2) Power kerosene $0.03982 per litre

(3) Heating oil $0.03982 per litre

(4) Fuel oil $0.03982 per litre

(5) Automotive diesel oil $0.19200 per litre

(6) Industrial diesel fuel $0.19200 per litre

(7) Marine diesel fuel $0.19200 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.18388” and substituting “$0.19200”.

Amendments of Schedule having effect from 14 June 1986

11. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.16163” and substituting “$0.15845”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.19200” and substituting “$0.18822”;

(c) by omitting from paragraph 11 (b) (3) “$0.19200” and substituting “$0.18822”;

(d) by omitting from paragraph 11 (c) (2) “$0.19200” and substituting “$0.18822”;

(e) by omitting from sub-item 11 (d) “$0.15354” and substituting “$0.15052”;


(f) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.03904 per litre

(2) Power kerosene $0.03904 per litre

(3) Heating oil $0.03904 per litre

(4) Fuel oil $0.03904 per litre

(5) Automotive diesel oil $0.18822 per litre

(6) Industrial diesel fuel $0.18822 per litre

(7) Marine diesel fuel $0.18822 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.19200” and substituting “$0.18822”.

Amendments of Schedule having effect from 18 July 1986

12. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.15845” and substituting “$0.16197”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.18822” and substituting “$0.19240”;

(c) by omitting from paragraph 11 (b) (3) “$0.18822” and substituting “$0.19240”;

(d) by omitting from paragraph 11 (c) (2) “$0.18822” and substituting “$0.19240”;

(e) by omitting from sub-item 11 (d) “$0.15052” and substituting “$0.15386”;

(f) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.03991 per litre

(2) Power kerosene $0.03991 per litre

(3) Heating oil $0.03991 per litre

(4) Fuel oil $0.03991 per litre

(5) Automotive diesel oil $0.19240 per litre

(6) Industrial diesel fuel $0.19240 per litre

(7) Marine diesel fuel $0.19240 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.18822” and substituting “$0.19240”.

Amendments of Schedule having effect from 16 August 1986

13. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.16197” and substituting “$0.17581”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.19240” and substituting “$0.20884”;

(c) by omitting from paragraph 11 (b) (3) “$0.19240” and substituting “$0.20884”;

(d) by omitting from paragraph 11 (c) (2) “$0.19240” and substituting “$0.20884”;

(e) by omitting from sub-item 11 (d) “$0.15386” and substituting “$0.16700”;


(f) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.04332 per litre

(2) Power kerosene $0.04332 per litre

(3) Heating oil $0.04332 per litre

(4) Fuel oil $0.04332 per litre

(5) Automotive diesel oil $0.20884 per litre

(6) Industrial diesel fuel $0.20884 per litre

(7) Marine diesel fuel $0.20884 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.19240” and substituting “$0.20884”.

Amendments of Schedule having effect from 8 p.m. on 19 August 1986

14. The Schedule to the Principal Act is amended—

(a) by omitting from item 6 “$32.60” and substituting “$37.26”;

(b) by omitting from sub-paragraph 11 (a) (3) (a) “$0.17581” and substituting “$0.20107”;

(c) by omitting from sub-paragraph 11 (a) (3) (b) “$0.20884” and substituting “$0.23884”;

(d) by omitting from paragraph 11 (b) (3) “$0.20884” and substituting “$0.23884”;

(e) by omitting from paragraph 11 (c) (2) “$0.20884” and substituting “$0.23884”;

(f) by omitting from sub-item 11 (d) “$0.16700” and substituting “$0.19099”;

(g) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.04954 per litre

(2) Power kerosene $0.04954 per litre

(3) Heating oil $0.04954 per litre

(4) Fuel oil $0.04954 per litre

(5) Automotive diesel oil $0.23884 per litre

(6) Industrial diesel fuel $0.23884 per litre

(7) Marine diesel fuel $0.23884 per litre”; and

(h) by omitting from sub-item 11 (f) “$0.20884” and substituting “$0.23884”.

Amendments of Schedule having effect from 13 September 1986

15. The Schedule to the Principal Act is amended—

(a) by omitting from sub-paragraph 11 (a) (3) (a) “$0.20107” and substituting “$0.16993”;

(b) by omitting from sub-paragraph 11 (a) (3) (b) “$0.23884” and substituting “$0.20185”;

(c) by omitting from paragraph 11 (b) (3) “$0.23884” and substituting “$0.20185”;

(d) by omitting from paragraph 11 (c) (2) “$0.23884” and substituting “$0.20185”;


(e) by omitting from sub-item 11 (d) “$0.19099” and substituting “$0.16141”;

(f) by omitting sub-item 11 (e) and substituting the following sub-item:

“(e) Goods, as follows:

(1) Lighting kerosene $0.04187 per litre

(2) Power kerosene $0.04187 per litre

(3) Heating oil $0.04187 per litre

(4) Fuel oil $0.04187 per litre

(5) Automotive diesel oil $0.20185 per litre

(6) Industrial diesel fuel $0.20185 per litre

(7) Marine diesel fuel $0.20185 per litre”; and

(g) by omitting from sub-item 11 (f) “$0.23884” and substituting “$0.20185”.

Amendments of Schedule having effect from Royal Assent

16. The Schedule to the Principal Act is amended—

(a) by omitting from sub-item 17 (a) “Stabilized crude petroleum oil” and substituting “Stabilized crude petroleum oil, other than stabilized crude petroleum oil produced from the excepted area”;

(b) by omitting from sub-item 17 (b) “naturally occurring petroleum gas” and substituting “naturally occurring petroleum gas, other than naturally occurring petroleum gas produced from the excepted area”; and

(c) by omitting from sub-item 17 (c) “or from naturally occurring petroleum gas” and substituting “, other than unstabilized crude petroleum oil produced from the excepted area, or from naturally occurring petroleum gas, other than naturally occurring petroleum gas produced from the excepted area”.

PART III—AMENDMENT OF THE EXCISE TARIFF AMENDMENT ACT 1986

Principal Act

17. The Excise Tariff Amendment Act 19862 is in this Part referred to as the Principal Act.

Amendment of Schedule having effect from 8 p.m. on 20 August 1985

18. Section 4 of the Principal Act is amended by omitting “$27.60” and substituting “$25.92”.

 

NOTES

1. No. 26, 1921, as amended. For previous amendments, see No. 28, 1924; No. 28, 1926; No. 4, 1928; Nos. 20 and 21, 1933; No. 17, 1936; Nos. 24 and 70, 1938; Nos. 29, 54 and 65, 1939; Nos. 3, 4, 14 and 93, 1948; Nos. 77 and 82, 1949; Nos. 61, 62 and 80, 1950; No. 83, 1952; No. 78, 1953; Nos. 16, 59 and 87, 1956; No. 82, 1957; No. 19, 1958; Nos. 26, 65 and 66, 1959; Nos. 26 and 57, 1960; Nos. 21 and 55, 1961; No. 73, 1962; Nos. 41 and 91, 1963; No. 125, 1964; Nos. 83 and 140, 1965;


NOTES—continued

Nos. 18 and 82, 1967; Nos. 74 and 75, 1968; Nos. 5 and 33, 1969; No. 81, 1970; No. 108, 1971; Nos. 22, 64 and 119, 1972; Nos. 20, 23, 146 and 216, 1973; No. 121, 1974; Nos. 104 and 136, 1977; Nos. 48 and 184, 1978; Nos. 81, 83 and 164, 1979; Nos. 43, 44, 45 and 122, 1980; No. 50, 1981; Nos. 45, 54 and 80, 1982; Nos. 27 and 99, 1983; Nos. 53, 72 and 131, 1984; Nos. 41 and 189, 1985; and No. 20, 1986.

2. No. 20, 1986.

[Minister’s second reading speech made in—

House of Representatives on 15 October 1986

Senate on 13 November 1986]

Overview

The Excise Tariff Amendment Act (No. 2) 1986 was enacted to amend the Excise Tariff Act 1921 and its subsequent amendments, addressing the need to update excise duties on various petroleum products and other goods. The Act was assented to on 18 December 1986 and was enacted by the Queen, in accordance with the authority of the Parliament of the Commonwealth of Australia. The primary purpose of the Act was to modify excise duties and rates for petroleum products, specifically to account for oil produced in the excepted area of the Territory of Ashmore and Cartier Islands, as well as to adjust the rates for other goods such as kerosene, heating oil, fuel oil, and diesel oils. This legislative update was crucial for ensuring the excise duties reflected the current economic conditions and production realities.

Scope and Application

The Excise Tariff Amendment Act (No. 2) 1986 is a Commonwealth Act that amends the Excise Tariff Act 1921 to adjust duties on various goods, including petroleum products, liquefied petroleum gas, and other specified goods. The Act applies to goods and entities involved in the manufacture, production, importation, or sale of these goods within Australia. It imposes excise duties on these goods and modifies existing duty rates to reflect changes in economic conditions or to align with other fiscal policies. The Act extends its application to the Australian Capital Territory and other areas within Australia, with specific provisions concerning the Ashmore and Cartier Islands under the Petroleum (Submerged Lands) Act 1967. The amendments to the duty rates are effective from various dates between May and September 1986, as specified in the Act, and the Act may be further extended or modified by subordinate instruments or regulations.

Key Provisions

The Excise Tariff Amendment Act (No. 2) 1986 amends the Excise Tariff Act 1921, introducing various changes to the excise duties and definitions within the Act. Section 4 of the Act amends the definition of "excepted area" to include the adjacent area in respect of the Territory of Ashmore and Cartier Islands, as defined by the Petroleum (Submerged Lands) Act 1967. Section 5b adds a new sub-section stipulating that for the purposes of the Act, stabilized oil obtained from prescribed petroleum produced in the excepted area shall be considered as produced from that area. The Act also amends the Schedule to the Principal Act, modifying the excise duty rates for various goods and substances, effective from different dates ranging from 23 May 1985 to the day of Royal Assent. These amendments adjust the duty rates for items such as liquefied petroleum gas, lighting kerosene, and diesel oil. Entities and parties governed by the Excise Tariff Act 1921 must comply with the amended duties and definitions as per the Excise Tariff Amendment Act (No. 2) 1986. This involves updating their records, invoices, and accounting systems to reflect the new duty rates and definitions. Manufacturers, importers, and distributors of the affected goods and substances must ensure that they charge and report the correct excise duties. Failure to comply with these obligations may result in penalties. Breach of the Excise Tariff Act 1921, as amended by the Excise Tariff Amendment Act (No. 2) 1986, may lead to both civil and criminal consequences. The Act does not explicitly state maximum penalties within its text, but generally, under the Excise Act 1901, penalties for non-compliance can include fines and imprisonment. The severity of the penalty often depends on the nature and extent of the breach, with more significant or repeated breaches likely to incur higher penalties. Therefore, entities must ensure strict adherence to the new provisions to avoid these consequences.

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