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This is a Bill, not an Act. For current law, see the Acts databases.
CLEAN ENERGY (EXCISE TARIFF LEGISLATION AMENDMENT) BILL 2012
2010-2011-2012
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Clean Energy (Excise Tariff Legislation
Amendment) Bill 2012
No. , 2012
(Treasury)
A Bill for an Act to amend excise tariff legislation,
and for related purposes
i Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
3
Schedule 1--Amendments
4
Excise Act 1901
4
Excise Tariff Act 1921
5
Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012 1
A Bill for an Act to amend excise tariff legislation,
1
and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Clean Energy (Excise Tariff
5
Legislation Amendment) Act 2012.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1,
item 1
Immediately after the commencement of
Schedule 2 to the Clean Energy (Excise
Tariff Legislation Amendment) Act 2011.
1 July 2012
3. Schedule 1,
item 2
Immediately after the commencement of
Schedule 1 to the Clean Energy (Excise
Tariff Legislation Amendment) Act 2011.
1 July 2012
4. Schedule 1,
items 3 to 9
Immediately after the commencement of
Schedule 2 to the Clean Energy (Excise
Tariff Legislation Amendment) Act 2011.
1 July 2012
5. Schedule 1,
item 10
Immediately after the commencement of
Part 3 of Schedule 1 to the Excise Tariff
Amendment (Taxation of Alternative Fuels)
Act 2011.
1 July 2013
6. Schedule 1,
item 11
Immediately after the commencement of
Part 4 of Schedule 1 to the Excise Tariff
Amendment (Taxation of Alternative Fuels)
Act 2011.
1 July 2014
7. Schedule 1,
item 12
Immediately after the commencement of
Part 5 of Schedule 1 to the Excise Tariff
Amendment (Taxation of Alternative Fuels)
Act 2011.
1 July 2015
8. Schedule 1,
item 13
Immediately after the commencement of
Schedule 2 to the Clean Energy (Excise
Tariff Legislation Amendment) Act 2011.
1 July 2012
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012 3
3 Schedule(s)
1
Each Act that is specified in a Schedule to this Act is amended or
2
repealed as set out in the applicable items in the Schedule
3
concerned, and any other item in a Schedule to this Act has effect
4
according to its terms.
5
6
Schedule 1 Amendments
4 Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012
Schedule 1--Amendments
1
2
Excise Act 1901
3
1 Section 77HA
4
Repeal the section, substitute:
5
77HA Compressed natural gas that is exempt from excise duty
6
(1) Compressed natural gas is exempt from excise duty if any of the
7
following apply:
8
(a) the gas was compressed for use other than as a fuel for a
9
motor vehicle;
10
(b) the gas was compressed other than in the course of carrying
11
on an enterprise (within the meaning of the A New Tax
12
System (Goods and Services Tax) Act 1999);
13
(c) the gas was compressed for use as a fuel for a motor vehicle
14
that:
15
(i) is designed merely to move goods with a forklift and is
16
for use primarily off public roads; or
17
(ii) is of a kind prescribed by the regulations for the
18
purposes of this subparagraph;
19
(d) the gas is exempt from excise duty under subsection (2).
20
(2) Compressed natural gas is exempt from excise duty if:
21
(a) the gas was compressed at residential premises (within the
22
meaning of the A New Tax System (Goods and Services Tax)
23
Act 1999); and
24
(b) the rate at which natural gas can be compressed at those
25
premises is not more than:
26
(i) the amount of compressed natural gas per hour
27
prescribed by the regulations; or
28
(ii) if no amount is prescribed--10 kilograms of
29
compressed natural gas per hour; and
30
(c) the gas is not sold or otherwise supplied in the course of
31
carrying on an enterprise (within the meaning of the A New
32
Tax System (Goods and Services Tax) Act 1999).
33
Amendments Schedule 1
Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012 5
Excise Tariff Act 1921
1
2 Subsection 3(1) (definition of average carbon unit auction
2
price)
3
Omit ", 6FB or 6H", substitute "or 6FB".
4
3 Subsection 3(1) (definition of carbon-rated compressed
5
natural gas)
6
Repeal the definition.
7
4 Subsection 5(1) (note)
8
Omit ", 6FB and 6H", substitute "and 6FB".
9
5 Section 6H
10
Repeal the section.
11
6 Schedule (note 2 to Schedule heading)
12
Omit ", 6FB and 6H", substitute "and 6FB".
13
7 Schedule (note 2 to Schedule heading)
14
Omit ", 10.17 and 10.19D", substitute "and 10.17".
15
8 Schedule (table heading)
16
Omit ", 6FB and 6H", substitute "and 6FB".
17
9 Schedule (table subitem 10.19C, column headed
18
"Description of goods")
19
Omit "carbon-rated compressed natural gas and".
20
10 Schedule (table subitem 10.19C, column headed
21
"Description of goods")
22
Omit "carbon-rated compressed natural gas and".
23
11 Schedule (table subitem 10.19C, column headed
24
"Description of goods")
25
Omit "carbon-rated compressed natural gas and".
26
Schedule 1 Amendments
6 Clean Energy (Excise Tariff Legislation Amendment) Bill 2012 No. , 2012
12 Schedule (table subitem 10.19C, column headed
1
"Description of goods")
2
Omit "carbon-rated compressed natural gas and".
3
13 Schedule (table subitem 10.19D)
4
Repeal the subitem.
5