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
Customs Tariff Amendment Bill (No. 3) 1997
Date Introduced: 28 August 1997
House: House of Representatives
Portfolio: Industry, Science and Tourism
Commencement: Effective on 7 August 1997
To amend the Customs Tariff Act 1995 so as to raise the
rates of import duty on tobacco, tobacco products and
The present Bill forms part of a package of nine proposed laws.
This package collectively constitutes the Commonwealth's
legislative response to a unanimous request from the State and
Territory Governments to protect their revenues following the High
Court's decisions in Ha & Another v State of New South
Wales & Others and Walter Hammond & Associates Pty
Limited v State of New South Wales and Others.
A detailed 'background' is provided in the Bills Digest for the
Franchise Fees Windfall Tax (Collection) Bill 1997.
Under the post Ha and Hammond safety net
arrangements, there will be uniform increases in existing
Commonwealth taxes on liquor, petroleum products and on tobacco and
tobacco products. All funds raised by the Commonwealth (net of
administrative expenses) are to be returned to the States and
The present Bill provides for customs duty on tobacco and
certain tobacco products to rise from $84.27 per kilogram to
$251.27 per kilogram.
Similarly, the rate of duty applying to imported petroleum
products currently dutiable under the Customs Tariff Act
1995, is to be increased. The increase in the rate of duty on
petroleum products is 8.1 cents per litre.
Items 1-3 of Schedule 1 deal with the customs
increases on tobacco and certain tobacco products.
Items 4-9 of Schedule 1 deal with the customs
increases on petroleum products.
2 September 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
IRS staff are available to discuss the paper's contents
with Senators and Members and their staff but not with members of
© Commonwealth of Australia 1997
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Published by the Department of the Parliamentary Library,
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Commonwealth of Australia
Last updated: 3 September 1997
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