House of Representatives

Customs Tariff Amendment Bill (No. 1) 2000

Explanatory Memorandum

(Circulated by the Authority of the Minister for Justice and Customs, Senator the Honourable Amanda Vanstone)

General outline

The purpose of this Bill, which includes two schedules, is to enact amendments to the Customs Tariff Act 1995 .

Schedule 1 implements a per-stick rate of customs duty of $0.18872 on most cigarettes, lightweight cigars, bidis and other lightweight tobacco products marketed in stick form. The date of operation for these amendments is 1 November 1999.

Schedule 2 introduces additional measures to detect and deter fuel substitution by removing the tariff items which provided concessional rates of duty for non-transport usage. These tariff items were being misused. The amendments contained in this Schedule do not impose additional duty liability on fuel being used for declared purposes. The commencement date for these amendments is 15 November 1999.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).