Bills Digest No. 40   1997-98 Customs and Excise Legislation Amendment Bill (No. 2) 1997


Numerical Index | Alphabetical Index

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

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

Purpose

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.

Background

The reader is referred to the Bills Digest prepared for the Excise Tariff (Fuel Rates Amendments) Bill 1997.

Main Provisions

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.

Contact Officer and Copyright Details

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 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: 9 September 1997


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