Bills Digest No. 42   1997-98 Excise Tariff Amendment Bill (No. 4) 1997

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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.4) 1997

Date Introduced: 3 September 1997
House: House of Representatives
Portfolio: Industry, Science and Tourism
Commencement: Immediately following the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997 which was introduced on 25 June 1997 and is yet to pass either the House or the Senate.


The Bill amends the Schedule to the Excise Tariff Act 1921 (the principal Act) to preserve increases in the rates of excise duty on certain petroleum products.


Higher rates of excise were imposed by the Excise Tariff Amendment Act (No.3) 1997 as part of the Commonwealth's safety net legislation passed to protect State and Territory revenues after the High Court's decisions invalidating or casting doubt on State and Territory franchise taxes.(1)

The excise measures provided for here are similar to those affecting rates of customs duty provided for in the accompanying Bills Digest.

Like the proposals contained in the Customs Tariff Amendment Bill (No.4) 1997, the proposed measures are made necessary by the likely passage of the Government's fuel tax substitution proposals.

Main Provisions

Item 1 amends the Schedule to the principal Act as it will stand after the passage of the Excise Tariff (Fuel Rates Amendments) Bill 1997. The latter Bill, amongst other things, retains the three-tiered excise tariff on petroleum products based on the intended use of those products.

Item 2 similarly increases rates of excise on certain petroleum products but in this case, for those products where the fuel has a lead content exceeding 13 milligrams per litre.

Item 3 applies the rates of increased duty only to those items which have cleared an excise collection point and entered home consumption after the date that this Act commences.


  1. Handed down on 5 August 1997.

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Bob Bennett
15 September 1997
Bills Digest Service
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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.

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ISSN 1328-8091
© Commonwealth of Australia 1997

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Published by the Department of the Parliamentary Library, 1997.

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Last updated: 15 September 1997

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