Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011
No. 65, 2011
An Act to amend the law relating to customs duties on certain fuels, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Schedule(s)......................................................................................... 3
Schedule 1—Amendment of the Customs Tariff Act 1995 4
Part 1—Amendments to commence on 1 December 2011 4
Part 2—Amendments to commence on 1 January 2012 20
Part 3—Amendments to commence on 1 July 2012 24
Division 1—Rate of duty on liquefied natural gas 24
Division 2—Rate of duty on liquefied petroleum gas 24
Division 3—Rate of duty on compressed natural gas 25
Part 4—Amendments to commence on 1 July 2013 27
Division 1—Rate of duty on liquefied natural gas 27
Division 2—Rate of duty on liquefied petroleum gas 27
Division 3—Rate of duty on compressed natural gas 28
Part 5—Amendments to commence on 1 July 2014 30
Division 1—Rate of duty on liquefied natural gas 30
Division 2—Rate of duty on liquefied petroleum gas 30
Division 3—Rate of duty on compressed natural gas 31
Part 6—Amendments to commence on 1 July 2015 33
Division 1—Rate of duty on liquefied natural gas 33
Division 2—Rate of duty on liquefied petroleum gas 33
Division 3—Rate of duty on compressed natural gas 34
Part 7—Application of amendments 36
Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011
No. 65, 2011
An Act to amend the law relating to customs duties on certain fuels, and for related purposes
[Assented to 29 June 2011]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011.
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.
29 June 2011
2. Schedule 1, Part 1
1 December 2011.
However, the provision(s) do not commence at all if any of the following do not commence on or before 1 December 2011:
(a) Part 1 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011;
(b) Schedule 1 to the Taxation of Alternative Fuels Legislation Amendment Act 2011;
(c) Schedule 1 to the Energy Grants (Cleaner Fuels) Scheme Amendment Act 2011.
1 December 2011
3. Schedule 1, Part 2
Immediately after the commencement of item 1 of Schedule 1 to the Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011.
However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.
1 January 2012
4. Schedule 1, Part 3
1 July 2012.
However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.
1 July 2012
5. Schedule 1, Part 4
1 July 2013.
However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.
1 July 2013
6. Schedule 1, Part 5
1 July 2014.
However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.
1 July 2014
7. Schedule 1, Part 6
1 July 2015.
However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all.
1 July 2015
8. Schedule 1, Part 7
The day this Act receives the Royal Assent.
29 June 2011
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—Amendment of the Customs Tariff Act 1995
Part 1—Amendments to commence on 1 December 2011
1 Schedule 3 (Chapter 22, at the end of the Additional Notes)
Add:
11.‑ For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.
2 Schedule 3 (Chapter 27, after Additional Note 1)
Insert:
2.‑ For the purposes of 2711.12.10 and 2711.13.10, LPG means:
(a) liquid propane; or
(b) a liquid mixture of propane and butane; or
(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
3 Schedule 3 (Chapter 27, at the end of the Additional Notes)
Add:
5.‑ For the purposes of 2711.21.10, CNG means natural gas compressed for use as fuel for a motor vehicle other than:
(a) a motor vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads; and
(b) a motor vehicle that is of a kind prescribed by the regulations for the purposes of this paragraph.
6.‑ For the purposes of 2711.21.10, the weight in kilograms of a quantity of CNG must be worked out in the way (if any) prescribed by the regulations for the purposes of this Note.
4 Schedule 3 (after subheading 2710.11.61)
Insert:
2710.11.62
‑‑‑‑Blends of gasoline and ethanol
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
5 Schedule 3 (subheading 2710.19.20)
Repeal the subheading, substitute:
2710.19.2
‑‑‑Diesel, other than blends of 2710.19.80:
2710.19.22
‑‑‑‑Blends of diesel and ethanol
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
2710.19.28
‑‑‑‑Other
$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L
6 Schedule 3 (subheading 2710.91.20)
Repeal the subheading, substitute:
2710.91.2
‑‑‑Diesel, other than blends of 2710.91.80:
2710.91.22
‑‑‑‑Blends of diesel and ethanol
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
2710.91.28
‑‑‑‑Other
$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L
7 Schedule 3 (after subheading 2710.91.61)
Insert:
2710.91.62
‑‑‑‑Blends of gasoline and ethanol
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
8 Schedule 3 (subheading 2710.99.20)
Repeal the subheading, substitute:
2710.99.2
‑‑‑Diesel, other than blends of 2710.99.80:
2710.99.22
‑‑‑‑Blends of diesel and ethanol
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
2710.99.28
‑‑‑‑Other
$0.38143/L
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L
9 Schedule 3 (after subheading 2710.99.61)
Insert:
2710.99.62
‑‑‑‑Blends of gasoline and ethanol
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
10 Schedule 3 (subheadings 2711.11.00, 2711.12.00 and 2711.13.00)
Repeal the subheadings, substitute:
2711.11.00
‑‑Natural gas
$0.0522/kg
NZ/PG/FI/DC/
LDC/SG:
$0.0522/kg
2711.12
‑‑Propane:
2711.12.10
‑‑‑LPG as defined in Additional Note 2 to this Chapter
$0.025/L
NZ/PG/FI/DC/
LDC/SG:$0.025/L
2711.12.90
‑‑‑Other
Free
2711.13
‑‑Butanes:
2711.13.10
‑‑‑LPG as defined in Additional Note 2 to this Chapter
$0.025/L
NZ/PG/FI/DC/
LDC/SG:$0.025/L
2711.13.90
‑‑‑Other
Free
11 Schedule 3 (subheading 2711.21.00)
Repeal the subheading, substitute:
2711.21
‑‑Natural gas:
2711.21.10
‑‑‑CNG as defined in Additional Note 5 to this Chapter
$0.0522/kg
NZ/PG/FI/DC/
LDC/SG:
$0.0522/kg
2711.21.90
‑‑‑Other
Free
12 Schedule 3 (after subheading 3824.90.40)
Insert:
3824.90.50
‑‑‑Blends of gasoline and ethanol, not being blends classified to 2710
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus
$0.38143/L of other substances (if any) in the blend
3824.90.60
‑‑‑Blends of diesel and ethanol, not being blends classified to 2710
$0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of diesel plus $0.38143/L of ethanol plus
$0.38143/L of other substances (if any) in the blend
13 Schedule 5 (after table item 60)
Insert:
60A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
14 Schedule 5 (table item 65)
Repeal the item, substitute:
65
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
65A
2710.19.28
$0.38143/L
15 Schedule 5 (table item 75)
Repeal the item, substitute:
75
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
75A
2710.91.28
$0.38143/L
16 Schedule 5 (after table item 80)
Insert:
80A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
17 Schedule 5 (table item 87)
Repeal the item, substitute:
87
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
87A
2710.99.28
$0.38143/L
18 Schedule 5 (after table item 92)
Insert:
92A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
19 Schedule 5 (after table item 97)
Insert:
97AA
2711.11.00
$0.0522/kg
97AB
2711.12.10
$0.025/L
97AC
2711.13.10
$0.025/L
97AD
2711.21.10
$0.0522/kg
20 Schedule 5 (after table item 133B)
Insert:
133C
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
133D
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
21 Schedule 6 (after table item 63)
Insert:
63A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
22 Schedule 6 (table item 68)
Repeal the item, substitute:
68
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
68A
2710.19.28
$0.38143/L
23 Schedule 6 (table item 78)
Repeal the item, substitute:
78
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
78A
2710.91.28
$0.38143/L
24 Schedule 6 (after table item 83)
Insert:
83A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
25 Schedule 6 (table item 90)
Repeal the item, substitute:
90
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
90A
2710.99.28
$0.38143/L
26 Schedule 6 (after table item 95)
Insert:
95A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
27 Schedule 6 (after table item 100)
Insert:
100AA
2711.11.00
$0.0522/kg
100AB
2711.12.10
$0.025/L
100AC
2711.13.10
$0.025/L
100AD
2711.21.10
$0.0522/kg
28 Schedule 6 (after table item 172)
Insert:
172A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
172B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
29 Schedule 7 (after table item 62)
Insert:
62A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
30 Schedule 7 (table item 67)
Repeal the item, substitute:
67
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
67A
2710.19.28
$0.38143/L
31 Schedule 7 (table item 77)
Repeal the item, substitute:
77
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
77A
2710.91.28
$0.38143/L
32 Schedule 7 (after table item 82)
Insert:
82A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
33 Schedule 7 (table item 89)
Repeal the item, substitute:
89
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
89A
2710.99.28
$0.38143/L
34 Schedule 7 (after table item 94)
Insert:
94A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
35 Schedule 7 (after table item 99)
Insert:
99A
2711.11.00
$0.0522/kg
99B
2711.12.10
$0.025/L
99C
2711.13.10
$0.025/L
99D
2711.21.10
$0.0522/kg
36 Schedule 7 (after table item 119)
Insert:
119A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
119B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
37 Schedule 8 (after table item 68)
Insert:
68A
2710.11.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
38 Schedule 8 (table item 73)
Repeal the item, substitute:
73
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
73A
2710.19.28
$0.38143/L
39 Schedule 8 (table item 83)
Repeal the item, substitute:
83
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
83A
2710.91.28
$0.38143/L
40 Schedule 8 (after table item 88)
Insert:
88A
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
41 Schedule 8 (table item 95)
Repeal the item, substitute:
95
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
95A
2710.99.28
$0.38143/L
42 Schedule 8 (after table item 100)
Insert:
100A
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
43 Schedule 8 (after table item 105)
Insert:
105A
2711.11.00
$0.0522/kg
105B
2711.12.10
$0.025/L
105C
2711.13.10
$0.025/L
105D
2711.21.10
$0.0522/kg
44 Schedule 8 (after table item 131)
Insert:
131A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
131B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
Part 2—Amendments to commence on 1 January 2012
45 Schedule 3 (after subheading 2710.12.61)
Insert:
2710.12.62
‑‑‑‑Blends of gasoline and ethanol
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
NZ/PG/FI/DC/
LDC/SG:
$0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend
46 Schedule 3 (subheading 2710.19.2)
Repeal the subheading, substitute:
2710.19.2
‑‑‑Diesel, other than blends of 2710.20.00:
47 Schedule 5 (table item 60A)
Repeal the item, substitute:
60A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
48 Schedule 5 (table items 133A, 133B, 133C and 133D)
Repeal the items, substitute:
133C
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
133D
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
133E
3826.00.10
$0.38143/L
133F
3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
49 Schedule 6 (table item 63A)
Repeal the item, substitute:
63A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
50 Schedule 7 (table item 62A)
Repeal the item, substitute:
62A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
51 Schedule 7 (table items 118, 119, 119A and 119B)
Repeal the items, substitute:
119A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
119B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
119C
3826.00.10
$0.38143/L
119D
3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
52 Schedule 8 (table item 68A)
Repeal the item, substitute:
68A
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
53 Schedule 8 (table items 130, 131, 131A and 131B)
Repeal the items, substitute:
131A
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
131B
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any)
in the blend
131C
3826.00.10
$0.38143/L
131D
3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances
in the blend
Part 3—Amendments to commence on 1 July 2012
Division 1—Rate of duty on liquefied natural gas
54 Schedule 3 (subheading 2711.11.00, column 3)
Omit “$0.0522/kg” (wherever occurring), substitute “$0.1045/kg”.
55 Schedule 5 (cell at table item 97AA, column 3)
Repeal the cell, substitute:
$0.1045/kg
56 Schedule 6 (cell at table item 100AA, column 3)
Repeal the cell, substitute:
$0.1045/kg
57 Schedule 7 (cell at table item 99A, column 3)
Repeal the cell, substitute:
$0.1045/kg
58 Schedule 8 (cell at table item 105A, column 3)
Repeal the cell, substitute:
$0.1045/kg
Division 2—Rate of duty on liquefied petroleum gas
59 Schedule 3 (subheading 2711.12.10, column 3)
Omit “$0.025/L” (wherever occurring), substitute “$0.05/L”.
60 Schedule 3 (subheading 2711.13.10, column 3)
Omit “$0.025/L” (wherever occurring), substitute “$0.05/L”.
61 Schedule 5 (cell at table item 97AB, column 3)
Repeal the cell, substitute:
$0.05/L
62 Schedule 5 (cell at table item 97AC, column 3)
Repeal the cell, substitute:
$0.05/L
63 Schedule 6 (cell at table item 100AB, column 3)
Repeal the cell, substitute:
$0.05/L
64 Schedule 6 (cell at table item 100AC, column 3)
Repeal the cell, substitute:
$0.05/L
65 Schedule 7 (cell at table item 99B, column 3)
Repeal the cell, substitute:
$0.05/L
66 Schedule 7 (cell at table item 99C, column 3)
Repeal the cell, substitute:
$0.05/L
67 Schedule 8 (cell at table item 105B, column 3)
Repeal the cell, substitute:
$0.05/L
68 Schedule 8 (cell at table item 105C, column 3)
Repeal the cell, substitute:
$0.05/L
Division 3—Rate of duty on compressed natural gas
69 Schedule 3 (subheading 2711.21.10, column 3)
Omit “$0.0522/kg” (wherever occurring), substitute “$0.1045/kg”.
70 Schedule 5 (cell at table item 97AD, column 3)
Repeal the cell, substitute:
$0.1045/kg
71 Schedule 6 (cell at table item 100AD, column 3)
Repeal the cell, substitute:
$0.1045/kg
72 Schedule 7 (cell at table item 99D, column 3)
Repeal the cell, substitute:
$0.1045/kg
73 Schedule 8 (cell at table item 105D, column 3)
Repeal the cell, substitute:
$0.1045/kg
Part 4—Amendments to commence on 1 July 2013
Division 1—Rate of duty on liquefied natural gas
74 Schedule 3 (subheading 2711.11.00, column 3)
Omit “$0.1045/kg” (wherever occurring), substitute “$0.1567/kg”.
75 Schedule 5 (cell at table item 97AA, column 3)
Repeal the cell, substitute:
$0.1567/kg
76 Schedule 6 (cell at table item 100AA, column 3)
Repeal the cell, substitute:
$0.1567/kg
77 Schedule 7 (cell at table item 99A, column 3)
Repeal the cell, substitute:
$0.1567/kg
78 Schedule 8 (cell at table item 105A, column 3)
Repeal the cell, substitute:
$0.1567/kg
Division 2—Rate of duty on liquefied petroleum gas
79 Schedule 3 (subheading 2711.12.10, column 3)
Omit “$0.05/L” (wherever occurring), substitute “$0.075/L”.
80 Schedule 3 (subheading 2711.13.10, column 3)
Omit “$0.05/L” (wherever occurring), substitute “$0.075/L”.
81 Schedule 5 (cell at table item 97AB, column 3)
Repeal the cell, substitute:
$0.075/L
82 Schedule 5 (cell at table item 97AC, column 3)
Repeal the cell, substitute:
$0.075/L
83 Schedule 6 (cell at table item 100AB, column 3)
Repeal the cell, substitute:
$0.075/L
84 Schedule 6 (cell at table item 100AC, column 3)
Repeal the cell, substitute:
$0.075/L
85 Schedule 7 (cell at table item 99B, column 3)
Repeal the cell, substitute:
$0.075/L
86 Schedule 7 (cell at table item 99C, column 3)
Repeal the cell, substitute:
$0.075/L
87 Schedule 8 (cell at table item 105B, column 3)
Repeal the cell, substitute:
$0.075/L
88 Schedule 8 (cell at table item 105C, column 3)
Repeal the cell, substitute:
$0.075/L
Division 3—Rate of duty on compressed natural gas
89 Schedule 3 (subheading 2711.21.10, column 3)
Omit “$0.1045/kg” (wherever occurring), substitute “$0.1567/kg”.
90 Schedule 5 (cell at table item 97AD, column 3)
Repeal the cell, substitute:
$0.1567/kg
91 Schedule 6 (cell at table item 100AD, column 3)
Repeal the cell, substitute:
$0.1567/kg
92 Schedule 7 (cell at table item 99D, column 3)
Repeal the cell, substitute:
$0.1567/kg
93 Schedule 8 (cell at table item 105D, column 3)
Repeal the cell, substitute:
$0.1567/kg
Part 5—Amendments to commence on 1 July 2014
Division 1—Rate of duty on liquefied natural gas
94 Schedule 3 (subheading 2711.11.00, column 3)
Omit “$0.1567/kg” (wherever occurring), substitute “$0.209/kg”.
95 Schedule 5 (cell at table item 97AA, column 3)
Repeal the cell, substitute:
$0.209/kg
96 Schedule 6 (cell at table item 100AA, column 3)
Repeal the cell, substitute:
$0.209/kg
97 Schedule 7 (cell at table item 99A, column 3)
Repeal the cell, substitute:
$0.209/kg
98 Schedule 8 (cell at table item 105A, column 3)
Repeal the cell, substitute:
$0.209/kg
Division 2—Rate of duty on liquefied petroleum gas
99 Schedule 3 (subheading 2711.12.10, column 3)
Omit “$0.075/L” (wherever occurring), substitute “$0.10/L”.
100 Schedule 3 (subheading 2711.13.10, column 3)
Omit “$0.075/L” (wherever occurring), substitute “$0.10/L”.
101 Schedule 5 (cell at table item 97AB, column 3)
Repeal the cell, substitute:
$0.10/L
102 Schedule 5 (cell at table item 97AC, column 3)
Repeal the cell, substitute:
$0.10/L
103 Schedule 6 (cell at table item 100AB, column 3)
Repeal the cell, substitute:
$0.10/L
104 Schedule 6 (cell at table item 100AC, column 3)
Repeal the cell, substitute:
$0.10/L
105 Schedule 7 (cell at table item 99B, column 3)
Repeal the cell, substitute:
$0.10/L
106 Schedule 7 (cell at table item 99C, column 3)
Repeal the cell, substitute:
$0.10/L
107 Schedule 8 (cell at table item 105B, column 3)
Repeal the cell, substitute:
$0.10/L
108 Schedule 8 (cell at table item 105C, column 3)
Repeal the cell, substitute:
$0.10/L
Division 3—Rate of duty on compressed natural gas
109 Schedule 3 (subheading 2711.21.10, column 3)
Omit “$0.1567/kg” (wherever occurring), substitute “$0.209/kg”.
110 Schedule 5 (cell at table item 97AD, column 3)
Repeal the cell, substitute:
$0.209/kg
111 Schedule 6 (cell at table item 100AD, column 3)
Repeal the cell, substitute:
$0.209/kg
112 Schedule 7 (cell at table item 99D, column 3)
Repeal the cell, substitute:
$0.209/kg
113 Schedule 8 (cell at table item 105D, column 3)
Repeal the cell, substitute:
$0.209/kg
Part 6—Amendments to commence on 1 July 2015
Division 1—Rate of duty on liquefied natural gas
114 Schedule 3 (subheading 2711.11.00, column 3)
Omit “$0.209/kg” (wherever occurring), substitute “$0.2613/kg”.
115 Schedule 5 (cell at table item 97AA, column 3)
Repeal the cell, substitute:
$0.2613/kg
116 Schedule 6 (cell at table item 100AA, column 3)
Repeal the cell, substitute:
$0.2613/kg
117 Schedule 7 (cell at table item 99A, column 3)
Repeal the cell, substitute:
$0.2613/kg
118 Schedule 8 (cell at table item 105A, column 3)
Repeal the cell, substitute:
$0.2613/kg
Division 2—Rate of duty on liquefied petroleum gas
119 Schedule 3 (subheading 2711.12.10, column 3)
Omit “$0.10/L” (wherever occurring), substitute “$0.125/L”.
120 Schedule 3 (subheading 2711.13.10, column 3)
Omit “$0.10/L” (wherever occurring), substitute “$0.125/L”.
121 Schedule 5 (cell at table item 97AB, column 3)
Repeal the cell, substitute:
$0.125/L
122 Schedule 5 (cell at table item 97AC, column 3)
Repeal the cell, substitute:
$0.125/L
123 Schedule 6 (cell at table item 100AB, column 3)
Repeal the cell, substitute:
$0.125/L
124 Schedule 6 (cell at table item 100AC, column 3)
Repeal the cell, substitute:
$0.125/L
125 Schedule 7 (cell at table item 99B, column 3)
Repeal the cell, substitute:
$0.125/L
126 Schedule 7 (cell at table item 99C, column 3)
Repeal the cell, substitute:
$0.125/L
127 Schedule 8 (cell at table item 105B, column 3)
Repeal the cell, substitute:
$0.125/L
128 Schedule 8 (cell at table item 105C, column 3)
Repeal the cell, substitute:
$0.125/L
Division 3—Rate of duty on compressed natural gas
129 Schedule 3 (subheading 2711.21.10, column 3)
Omit “$0.209/kg” (wherever occurring), substitute “$0.2613/kg”.
130 Schedule 5 (cell at table item 97AD, column 3)
Repeal the cell, substitute:
$0.2613/kg
131 Schedule 6 (cell at table item 100AD, column 3)
Repeal the cell, substitute:
$0.2613/kg
132 Schedule 7 (cell at table item 99D, column 3)
Repeal the cell, substitute:
$0.2613/kg
133 Schedule 8 (cell at table item 105D, column 3)
Repeal the cell, substitute:
$0.2613/kg
Part 7—Application of amendments
134 Application of amendments
The amendments of the Customs Tariff Act 1995 made by a Part of this Schedule apply in relation to:
(a) goods imported into Australia on or after the day that Part commences; and
(b) goods imported into Australia before the day that Part commences, where the time for working out the rate of import duty on the goods had not occurred before that day.
[Minister’s second reading speech made in—
House of Representatives on 12 May 2011
Senate on 16 June 2011]
(73/11)
