Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 19AD   CHANGE IN DUTY RATE OF CERTAIN LIQUEFIED PETROLEUM GASES, LIQUEFIED NATURAL GASES AND COMPRESSED NATURAL GASES  

19AD(1)    
This Act has effect as if, on 1 July 2015:

(a) each rate of duty that was, on 31 January 2015, a rate of $ 0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

(i) subheading 2711.11.00 in Schedule 3 ;

(ii) table item 97AA in Schedule 5 ;

(iii) table item 100AA in Schedule 6 ;

(iv) table item 99A in Schedule 7 ;

(v) table item 105A in Schedule 8 ;

(vi) table item 110 in Schedule 9 ;

(vii) table item 110 in Schedule 10 ;

(viii) table item 110 in Schedule 11 ; and

(b) each rate of duty that was, on 31 January 2015, a rate of $ 0.101 per litre in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

(i) subheading 2711.12.10 in Schedule 3 ;

(ii) subheading 2711.13.10 in Schedule 3 ;

(iii) table item 97AB in Schedule 5 ;

(iv) table item 97AC in Schedule 5 ;

(v) table item 100AB in Schedule 6 ;

(vi) table item 100AC in Schedule 6 ;

(vii) table item 99B in Schedule 7 ;

(viii) table item 99C in Schedule 7 ;

(ix) table item 105B in Schedule 8 ;

(x) table item 105C in Schedule 8 ;

(xi) table item 111 in Schedule 9 ;

(xii) table item 112 in Schedule 9 ;

(xiii) table item 111 in Schedule 10 ;

(xiv) table item 112 in Schedule 10 ;

(xv) table item 111 in Schedule 11 ;

(xvi) table item 112 in Schedule 11 ; and

(c) each rate of duty that was, on 31 January 2015, a rate of $ 0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:

(i) subheading 2711.21.10 in Schedule 3 ;

(ii) table item 97AD in Schedule 5 ;

(iii) table item 100AD in Schedule 6 ;

(iv) table item 99D in Schedule 7 ;

(v) table item 105D in Schedule 8 ;

(vi) table item 113 in Schedule 9 ;

(vii) table item 113 in Schedule 10 ;

(viii) table item 113 in Schedule 11 .

19AD(2)    
Subject to subsection (3), the rate is:

(a) for paragraph (1)(a):

(i) $ 0.2644 per kilogram; or

(ii) if the indexed rate worked out under subsection (3) is greater than $ 0.2644 per kilogram - that indexed rate; and

(b) for paragraph (1)(b):

(i) $ 0.126 per litre; or

(ii) if the indexed rate worked out under subsection (3) is greater than $ 0.126 per litre - that indexed rate; and

(c) for paragraph (1)(c):

(i) $ 0.2644 per kilogram; or

(ii) if the indexed rate worked out under subsection (3) is greater than $ 0.2644 per kilogram - that indexed rate.

19AD(3)    
To work out the indexed rate, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 February 2015 under section 19 , on the assumptions that:

(a) the rate is a CPI indexed rate for the purposes of that section; and

(b) the amount of that rate on the day before 1 February 2015 is the amount set out in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable).

19AD(4)    
Subparagraphs (1)(a)(vii), (b)(xiii) and (xiv) and (c)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014 .

19AD(5)    
Subparagraphs (1)(a)(viii), (b)(xv) and (xvi) and (c)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014 .