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
Customs and Excise Legislation Amendment Bill (No. 2)
1997
Date Introduced: 25 June 1997
House: House of Representatives
Portfolio: Industry, Science and Tourism
Commencement: On commencement of the Excise Tariff
(Fuel Rates Amendments) Act 1997
To amend the Customs Act 1901 and the Excise Act
1901 by inserting new definitions, new offences and
appropriate penalties relating to the entry for home consumption of
marked and unmarked fuel.
The reader is referred to the Bills Digest prepared for the
Excise Tariff (Fuel Rates Amendments) Bill 1997.
This bill contains consequential amendments to the Customs
Act and the Excise Act resulting from proposed
amendments contained in the Customs Tariff (Fuel Rates Amendments)
Bill 1997 and the Excise Tariff (Fuel Rates Amendments) Bill
1997.
Item 1 of Schedule 1 amends the Customs Act
1901 by inserting four new definitions which enable penalties
to be paid by people who substitute fuel at the point of entry for
home consumption (Item 2).The penalties cover both
the substitution of unmarked fuel for marked fuel and vice
versa.The substitution of marked fuel (that is, fuel entered for
home consumption at a concessional or 'free' rate of customs duty)
for unmarked fuel (that is, fuel on which the highest rate of
customs duty is payable) involves the evasion of customs duty.The
substitution of unmarked fuel for marked fuel, while it does not
involve any evasion of customs duty, exposes subsequent users,
buyers and sellers of the fuel to the penalty surcharges and
penalties under the other Penalty Surcharge and Administration
Bills in this package.
Items 3 to 17 amend the Excise Act
1901.Items 3 and 15 parallel the amendments
to the Customs Act described above.
Rosemary Bell
4 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
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
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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: 9 September 1997
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