Bills Digest No. 44 2002-03
Excise Tariff Amendment Bill (No. 2) 2002
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Amendment Bill (No. 2) 2002
26 September 2002
House: House of Representatives
Proposed Schedule 1
commences on 14 May 2002 at 7:30 pm in the Australian Capital
Territory. Sections 1 to 3 inclusive commence on the day when the
Act receives the Royal Assent.
To substitute a new definition of the 'volume of
alcohol contained in goods' into the Schedule to the
Excise Tariff Act 1921 (Excise Tariff Act) in conjunction
with proposed changes to the Excise Act 1901 (Excise
As discussed in the Bills Digest for the Excise
Laws Amendment Bill (No. 1) 2002, the Government undertook to
impose excise duty on the higher of the actual alcoholic strength
or the labelled strength of beverages subject to
excise.(1) This Bill would also allow the Commissioner
of Taxation to establish rules for ascertaining the volume of
alcohol. The Excise Tariff Amendment Bill (No. 2) 2002 complements
proposed provisions in the Excise Laws Amendment Bill (No. 1)
The Bill would amend the Excise Tariff Act
consequent to the amendments to the Excise Act contained in the
Excise Laws Amendment Bill (No. 1) 2002.
The Excise Tariff Act contains a note in the
Schedule, which deals with the volume of alcohol in goods. The note
The volume of alcohol contained in goods shall
be taken to be the volume that would be the volume of that alcohol
if the alcohol were measured at a temperature of twenty degrees
Celsius, and a calculation made for the purpose of ascertaining the
volume of alcohol by reference to the specific gravity of alcohol
shall be made on the basis that, at a temperature of twenty degrees
Celsius and in vacuum, the specific gravity of alcohol in relation
to water is 0.79067.
Schedule 1 would repeal this
note and substitute a new note:
- Parts (a) and (b) of the proposed note are almost identical
with the current note and contain minor word changes.
- Part (c) provides that the volume of alcohol can be ascertained
in accordance with proposed section 77FB of the
Excise Act, that is, in accordance with rules the Commissioner of
Taxation can determine to ascertain the volume of alcohol.
- Part (d) provides that the volume of alcohol can be ascertained
in accordance with proposed section 77FA of the
Excise Act, that is, in accordance with the higher of the labelled
or actual alcohol content.
See the Bills Digest for the Excise Laws
Amendment Bill (No. 1) 2002.
- Senator the Hon. Helen Coonan, 'Imposition of Excise on Higher
of Labelled or Actual Alcoholic Strength',
Press Release C56/02, 14 May 2002.
11 October 2002
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