Bills Digest No. 124  1999-2000 Customs Tariff Amendment Bill (No. 1) 2000


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
Purpose
Background
Main Provisions
Contact Officer and Copyright Details

Passage History

Customs Tariff Amendment Bill (No.1) 2000

Date Introduced: 17 February 2000

House: House of Representatives

Portfolio: Justice and Customs

Commencement: The amendments relating to tobacco duty are taken to have commenced on 1 November 1999. The amendments relating to petroleum duty are taken to have commenced on 15 November 1999. The Bill itself commences on Royal Assent.

Purpose

The main purposes of the Bill are to amend the Customs Tariff Act 1995 so as to:

  • substitute a 'per stick' rate of tariff on lightweight tobacco products to discourage smoking of high volume, lightweight cigarettes, and,
  • alter the tariff structure on certain petroleum products to combat the substitution of these products for higher-duty fuel

Background

The reader is referred to the Bills Digest for the Excise Tariff Amendment Bill (No.1) 2000.

Main Provisions

Schedule 1 (Tobacco duty)

Items 1-9 amend subsection 19(1) of the Customs Tariff Act 1995 and the rates of custom duty payable on tobacco products listed in Schedule 3 of that Act. The amendments substitute a per stick duty for various stick form tobacco products (including cigarettes and cigars) where the product contains not more than 0.8 grams of tobacco per stick. Customs duty on other forms, including sticks of more than 0.8 grams tobacco, is levied at $235.90 per kilogram.

Schedule 2 (Petroleum duty)

Items 1-8 amend subsection 19(1) of the Customs Tariff Act 1995 and the rates of customs duty payable on certain petroleum products listed in Schedule 3 of that Act so as to combat fuel substitution.

Contact Officer and Copyright Details

Angus Martyn
3 March 2000
Bills Digest Service
Information and Research Services

This paper has been prepared for general distribution to Senators and Members of the Australian Parliament. While great care is taken to ensure that the paper is accurate and balanced, the paper is written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document.

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 2000

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, 1999.

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