House of Representatives

Tax Laws Amendment (2012 Measures No. 3) Bill 2012

Income Tax (Seasonal Labour Mobility Program Withholding Tax) Bill 2012

Income Tax (Seasonal Labour Mobility Program Withholding Tax) Act 2012

Tax Laws Amendment (Income Tax Rates) Bill 2012

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Taxation of blends of gaseous and aviation fuels - further consequential amendments

2.18 This Schedule is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 .

Overview

2.19 Schedule provides exemptions from excise and excise licensing for entities that incidentally blend taxable fuels where the taxable fuels have been taxed at different rates.

Human rights implications

2.20 This Schedule does not engage any of the applicable rights or freedoms.

Conclusion

2.21 This Schedule is compatible with human rights as it does not raise any human rights issues.

Assistant Treasurer, the Hon David Bradbury


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