Bills Digest No. 31   1997-98 Excise Tariff Amendment Bill (No. 3) 1997

Numerical Index | Alphabetical Index

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.


Passage History

Excise Tariff Amendment Bill (No.3) 1997

Date Introduced: 28 August 1997
House: House of Representatives
Portfolio: Industry, Science and Tourism
Commencement: Increased rates of duty came into effect on 7 August 1997


To give formal effect to increased rates of excise applying to tobacco, tobacco products and petroleum notified in the Commonwealth Gazette on 6 August 1997 and effective the following day.


The present Bill forms part of a package of nine proposed laws. This package collectively constitutes the Commonwealth's legislative response to a unanimous request from the State and Territory Governments to protect their revenues following the High Court's decisions in Ha & Another v State of New South Wales & Others and Walter Hammond & Associates Pty Limited v State of New South Wales and Others.

A detailed 'background' is provided in the Bills Digest for the Franchise Fees Windfall Tax (Collection) Bill 1997.

Under the post Ha and Hammond safety net arrangements, there will be uniform increases in existing Commonwealth taxes on liquor, petroleum products and on tobacco and tobacco products. All funds raised by the Commonwealth (net of administrative expenses) are to be returned to the States and Territories.

The present Bill provides for excise on tobacco and certain tobacco products to rise from $84.27 per kilogram to $251.27 per kilogram.

Similarly, the rate of excise duty applying to petroleum products currently dutiable under the Excise Tariff Act 1921, is to be increased. The increase in the rate of duty on petroleum products is 8.1 cents per litre.

Main Provisions

Items 1-3 of Schedule 1 deal with the excise increases on tobacco and certain tobacco products.

Items 4-8 of Schedule 1 deal with the excise increases on petroleum products.

Contact Officer and Copyright Details

Bob Bennett
2 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

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Published by the Department of the Parliamentary Library, 1997.

This page was prepared by the Parliamentary Library, Commonwealth of Australia
Last updated: 3 September 1997

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