Bills Digest no. 173 2009–10
Customs Tariff Amendment (Aviation Fuel) Bill
2010
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
Financial implications
Main provisions
Contact officer & copyright details
Passage history
Customs Tariff Amendment (Aviation Fuel)
Bill 2010
Date introduced: 3 June 2010
House: House
of Representatives
Portfolio: Home Affairs
Commencement: Commences on 1 July 2010.
Links: The
links to the Bill, its Explanatory Memorandum and second
reading speech can be found on the Bills page, which is at http://www.aph.gov.au/bills/.
When Bills have been passed they can be found at ComLaw, which is
at http://www.comlaw.gov.au/.
The purpose of the Bill is to amend the Customs Tariff Act
1995 (the Act) to increase the excise equivalent customs duty
on aviation fuel.
Background
The Customs Tariff Amendment (Aviation
Fuel) Bill 2010 is a companion bill to the Excise Tariff Amendment
(Aviation Fuel) Bill 2010. For detailed background information see
the Bills Digest for the Excise Tariff Amendment (Aviation Fuel)
Bill 2010.[1]
Customs duty is ‘a monetary fee imposed
on imported or, less commonly exported goods by the government as a
condition of their importation or exportation. The power to impose
customs and excise duties is reserved solely to the
Commonwealth.’[2]
As of 9 June 2010, the Bill has not been considered by any
Committee.
The measure was announced in the Federal Budget for 2010-11 and
the Explanatory Memorandum states that an additional $89.9 million
for CASA will result over four financial years from 1 July 2010 to
30 June 2014.[3]
Schedule 1 of the Customs Tariff Amendment
(Aviation Fuel) Bill 2010 amends the various schedules to the Act
in the following way:
Items 1 to 6 of the Bill repeal and substitute
the existing rate of duty with the new rate of duty for aviation
gasoline and aviation kerosene. It will change from $0.02854 per
litre to $0.03556 per litre.
Items 7 to 12 of the Bill repeal and substitute
the existing rate of duty with the new rate of duty.
Items 13 to 18 repeal and substitute the
existing rate of duty with the new rate of duty.
Items 19 to 24 repeal and substitute the
existing rate of duty with the new rate.
Items 25 to 30 repeal and substitute the
existing rate of duty with the new rate.
Schedules 5 to 8 of the Act
are amended to include the increase in the rates of duty for
aviation fuel imported under the free trade agreements currently in
place with Australia. These amendments apply to the free trade
agreements with the United States, Thailand, Chile and ASEAN and
New Zealand. The effects under all these agreements will be the
same, that is, the rates will increase from $0.02854 per litre to
$0.03556 per litre.
Members, Senators and Parliamentary staff can obtain further
information from the Parliamentary Library on (02) 6277 2784.
Moira Coombs
15 June 2010
Bills Digest Service
Parliamentary Library
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