Excise Tariff Amendment (Ethanol and Biodiesel) Act 2015

No. 82, 2015

An Act to amend the Excise Tariff Act 1921, and for related purposes

Contents

1 Short title 1

2 Commencement 2

3 Schedules 2

Schedule 1—Amendments 3

Excise Tariff Act 1921 3

Excise Tariff Amendment (Ethanol and Biodiesel) Act 2015

No. 82, 2015

An Act to amend the Excise Tariff Act 1921, and for related purposes

[Assented to 26 June 2015]

The Parliament of Australia enacts:
1 Short title

This Act may be cited as the Excise Tariff Amendment (Ethanol and Biodiesel) Act 2015.
2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provisions 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. 26 June 2015
2. Schedule 1 At the same time as Part 2 of Schedule 1 to the Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 commences. 1 July 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Amendments

Excise Tariff Act 1921

 1 Subsection 3(1) (definition of biodiesel)

Repeal the definition, substitute:

biodiesel means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats or oils whether or not used.

 2 Subsection 3(1)

Insert:

diesel does not include biodiesel.

 3 Subsection 6G(1)

Omit “10.11,”.

 4 After section 6G

Insert:

 6H Rate of duty payable on denatured ethanol 1

For the purposes of subitem 10.20 of the Schedule, the rate of duty is the following rate rounded to 3 decimal places (rounding up if the next decimal place is 5 or more):

Note: The rate in subitem 10.5 of the Schedule is the rate for gasoline (other than for use as fuel in aircraft).

This subsection has effect despite subsection 5(2).

 2

A rate of duty worked out using a table item in subsection (1) applies to goods manufactured or produced in Australia during a financial year referred to in that item, and goods for which all the following conditions are met:

 a

the goods were manufactured or produced in Australia before a financial year referred to in that item;

 b

at the start of that financial year, the goods were either:

 i

subject to the CEO’s control; or

 ii

in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

 c

no duty of excise had been paid on the goods before that financial year.

 6J Rate of duty payable on biodiesel

Rate of duty

Note: The rate in subitem 10.10 of the Schedule is the rate for diesel.

This subsection has effect despite subsection 5(2).

 1

For the purposes of subitem 10.21 of the Schedule, the rate of duty is the following rate rounded to 3 decimal places (rounding up if the next decimal place is 5 or more):

 2

A rate of duty worked out using a table item in subsection (1) applies to goods manufactured or produced in Australia during a financial year referred to in that item, and goods for which all the following conditions are met:

 a

the goods were manufactured or produced in Australia before a financial year referred to in that item;

 b

at the start of that financial year, the goods were either:

 i

subject to the CEO’s control; or

 ii

in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

 c

no duty of excise had been paid on the goods before that financial year.

 5 Schedule (cell at table subitem 10.10, column headed “Description of goods”)

Repeal the cell, substitute:

 6 Schedule (table subitem 10.11)

Repeal the subitem.

 7 Schedule (cell at table subitem 10.12, column headed “Description of goods”)

Repeal the cell, substitute:

 8 Schedule (cell at table subitem 10.20, column headed “Rate of Duty”)

Repeal the cell, substitute:

 9 Schedule (table subitem 10.21)

Repeal the subitem, substitute:

 10 Application of amendments 1

The amendments made by items 5 to 9 apply to goods manufactured or produced in Australia on or after 1 July 2015, and goods for which all the following conditions are met:

 a

the goods were manufactured or produced in Australia before that day;

 b

on that day, the goods were either:

 i

subject to the CEO’s control; or

 ii

in the stock, custody or possession of, or belonged to, a manufacturer or producer of the goods;

 c

no duty of excise had been paid on the goods before that day.

 2

(2) This item has effect despite subsection 5(2) of the Excise Tariff Act 1921.

[Minister’s second reading speech made in—

House of Representatives on 4 June 2015

Senate on 17 June 2015]

(101/15)