Report

Fuel Indexation (Road Funding) Bill 2014 [Provisions] and related bills

7 July 2014

View the report as a single document - (PDF 1077KB)

View the report as separate downloadable parts:

Senate Economics Legislation Committee	(PDF 17KB)
Chapter 1 - Introduction	(PDF 98KB)
Referral Conduct of the inquiry Background to the bill Purpose of the bills Structure of this report Acknowledgements
Chapter 2 - History of the excise levy	(PDF 157KB)
Introduction of excise and duty on fuels Indexation of excise–1983 Abolition of indexation of excise—2001 Review of Australia's future tax system—2009 Proposed reintroduction of indexation and road infrastructure
Chapter 3 - Provisions of the bills	(PDF 114KB)
Excise Tariff Amendment (Fuel Indexation) Bill 2014 and Customs Tariff Amendment (Fuel Indexation) Bill 2014 Fuel Indexation (Road Funding) Bill (FIRF) Fuel Indexation (Road Funding) Special Account Bill 2014 (FISA)
Chapter 4 - Views on the provisions of the bills	(PDF 152KB)
Maintaining a link between fuel excise indexation and fuel tax rates Dedicating funds to road infrastructure Effect of indexation on particular sectors of the community Adequacy and certainty of road funding Conclusion
Dissenting Report by Labor Senators	(PDF 73KB)
Dissenting report by Australian Greens	(PDF 176KB)
APPENDIX 1 - Submissions received	(PDF 86KB)
APPENDIX 2 - Public hearing and witnesses	(PDF 72KB)

For further information, contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540
Fax: +61 2 6277 5719
economics.sen@aph.gov.au