Bills Digest 143 1996-97 Industrial Chemicals (Registration Charge - Excise) Bill 1997


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WARNING:
This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

CONTENTS

Passage History

Industrial Chemicals (Registration Charge - Excise) Bill 1997

Date Introduced: 26 March 1997
House: House of Representatives
Portfolio: Industrial Relations
Commencement: On commencement of proposed Part 3A of the Industrial Chemicals (Notifications and Assessment) Act 1989.

Purpose

To impose formally a charge on relevant industrial chemicals manufactured, or intended to be manufactured, in Australia.

Background

The reader is referred to the Digest for the Industrial Chemicals (Notification and Assessment) Amendment Bill 1997.

This Bill forms part of a package of three charge imposition Bill which reflect the nature of taxation. Depending on the circumstances in which a tax is imposed, the tax may be defined to be a customs duty, an excise duty or a tax. To satisfy section 55 of the Constitution there are three separate Bills imposing the charge on relevant industrial chemicals.

Main Provisions

Clause 3 imposes formally the charge payable under proposed section 80S of the Industrial Chemicals (Notification and Assessment) Act 1989. Proposed section 80S of the Industrial Chemicals (Notification and Assessment) Act 1989makes a person whom is granted registration liable to pay a charge on the registration in accordance with:

  • the Industrial Chemicals (Registration Charge - Customs) Bill 1997;
  • the Industrial Chemicals (Registration Charge - Excise) Bill 1997; and
  • the Industrial Chemicals (Registration Charge - General) Bill 1997.

The charge is imposed only so far as that charge is a duty of excise.

The practical effect of clause 3 is to impose a charge on relevant industrial chemicals manufactured, or intended to be manufactured in Australia.

Contact Officer and Copyright Details

Ian Ireland
2 June 1997
Bills Digest Service
Information and Research Services

This Digest does not have any official legal status. Other sources should be consulted to determine whether the Bill has been enacted and, if so, whether the subsequent Act reflects further amendments.

IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.

ISSN 1328-8091
© Commonwealth of Australia 1997

Except to the extent of the uses permitted under the Copyright Act 1968, no part of this publication may be reproduced or transmitted in any form or by any means, including information storage and retrieval systems, without the prior written consent of the Parliamentary Library, other than by Members of the Australian Parliament in the course of their official duties.

Published by the Department of the Parliamentary Library, 1997.

This page was prepared by the Parliamentary Library, Commonwealth of Australia
Last updated: 6 June 1997


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