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
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Bill.
CONTENTS
Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details
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.
Angus Martyn
3 March 2000
Bills Digest Service
Information and Research Services
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ISSN 1328-8091
© Commonwealth of Australia 2000
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Published by the Department of the Parliamentary Library,
1999.
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