Revised Explanatory Memorandum
(Circulated by authority of the Assistant Treasurer, the Hon Stuart Robert MP)Chapter 4 Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Schedule 2 - Extending support for craft brewers
4.1 Schedule 2 to the Bill 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
4.2 Schedule 2 to the Bill amends the Excise Act 1901 to make consequential amendments. These amendments extend the integrity rule that applies to repackaging of draught beer that is currently concessionally taxed. Under the amendments the non-concessional rates of excise apply to the repackaging of beer that is entered for home consumption in containers of 8 litres or greater capacity that are eligible for the concessional duty rates and repackaged in sealed containers to which concessional duty rates do not otherwise apply.
Human rights implications
4.3 Schedule 2 does not engage any of the applicable rights or freedoms.
Conclusion
4.4 Schedule 2 is compatible with human rights as it does not raise any human rights issues.
Schedule 3 - Global Infrastructure Hub Ltd
4.5 Schedule 3 to the Bill 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
4.6 Schedule 3 to the Bill amends the Income Tax Assessment Act 1997 to provide the Global Infrastructure Hub Ltd with an exemption from income tax.
4.7 These changes will ensure that payments made to the Global Infrastructure Hub Ltd, including from the Australian and foreign governments, are not subject to income tax.
Human rights implications
4.8 Schedule 3 does not engage any of the applicable rights or freedoms.
Conclusion
4.9 Schedule 3 is compatible with human rights as it does not raise any human rights issues.
Schedule 4 - Miscellaneous amendments
4.10 Schedule 4 to the Bill 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
4.11 Schedule 4 to the Bill makes a number of miscellaneous amendments to legislation in the Treasury portfolio. These amendments are part of the Government's commitment to the care and maintenance of the Treasury portfolio legislation.
4.12 These amendments make minor technical changes to correct spelling errors, bring provisions in line with drafting conventions, and repeal inoperative provisions. The Schedule also makes minor technical amendments to remove administrative inefficiencies and ensures that the law operates in accordance with the policy intent.
Human rights implications
4.13 Schedule 4 does not engage any of the applicable rights or freedoms.
Conclusion
4.14 Schedule 4 is compatible with human rights as it does not raise any human rights issues.
Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019
4.15 The Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019 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
4.16 The Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019 amends the Excise Tariff Act to provide concessional rates of excise duty for craft brewers that supply packaged beer in kegs or other containers that have a capacity of 8 litres or more.
Human rights implications
4.17 The Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019 does not engage any of the applicable rights or freedoms.
Conclusion
4.18 The Excise Tariff Amendment (Supporting Craft Brewers) Bill 2019 is compatible with human rights as it does not raise any human rights issues.