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True-up Shortfall Levy (Excise) (Carbon
Tax Repeal) Bill 2013 [No. 2]
True-up Shortfall Levy (General) (Carbon
Tax Repeal) Bill 2013 [No. 2]
Portfolio:
Environment
Introduced: House of
Representatives, 23 June 2014
1.1
The True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2013 [No.
2] seek to impose a levy on persons who were over-allocated free carbon units
under the Jobs and Competitiveness Program in the 2013-14 financial year and
would have had their allocation in the 2014-15 financial year reduced if the
carbon tax had remained in force, so far as that levy is a duty of excise.
1.2
The True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2013 [No.
2] seeks to impose a levy on persons who were over-allocated free carbon units
under the Jobs and Competitiveness Program in the 2013-14 financial year and
would have had their allocation in the 2014-15 financial year reduced if the
carbon tax had remained in force, so far as that levy is neither a duty of
customs nor a duty of excise.
1.3
The committee considered identical bills in its First Report of the
44th Parliament.[1]
1.4
The committee considers that the bills do not appear to give rise
to human rights concerns.
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