Senate debates

Monday, 19 June 2006

Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006; Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006; Customs Amendment (Fuel Tax Reform and Other Measures) Bill 2006; Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006

In Committee

1:07 pm

Photo of Andrew MurrayAndrew Murray (WA, Australian Democrats) Share this | Hansard source

I move:

That the House of Representatives be requested to make the following amendments:

(1)    Schedule 2, item 4, page 6 (line 14) to page 8 (before line 1), omit the item, substitute:

4 Subsection 19(1) (table)

Repeal the table, substitute:

Table of related Customs subheadings and excise items

Column 1

Customs subheading

Column 2

Excise item

2203.00.31

2

2203.00.39

3.1

2203.00.61

1.1

2203.00.62

1.5

2203.00.69

1.10

2203.00.71

1.2

2203.00.72

1.6

2203.00.79

1.11

2204.10.23

2

2204.10.29

3.1

2204.10.83

2

2204.10.89

3.1

2204.21.30

2

2204.21.90

3.1

2201.29.30

2

2204.29.90

3.1

2205.10.30

2

2205.10.90

3.1

2205.90.30

2

2205.90.90

3.1

2206.00.52

2

2206.00.59

3.1

2206.00.62

2

2206.00.69

3.1

2206.00.74

1.1

2206.00.75

1.5

2206.00.78

1.10

2206.00.82

1.2

2206.00.83

1.6

2206.00.89

1.11

2206.00.92

2

2206.00.99

3.1

2207.10.00

3.10

2208.20.10

3.1

2208.20.90

3.1

2208.30.00

3.1

2208.40.00

3.1

2208.50.00

3.1

2208.60.00

3.1

2208.70.00

3.1

2208.90.21

2.1

2208.90.22

2.5

2208.90.23

2.21

2208.90.90

3.1

2401.10.00

5.5

2401.20.00

5.5

2401.30.00

5.5

2402.10.20

5.1

2402.10.80

5.5

2402.20.20

5.1

2402.20.80

5.5

2403.10.30

5.1

2403.10.70

5.5

2403.91.00

5.5

2403.99.80

5.5

(2)    Schedule 2, page 10 (after line 15), after item 12, insert:

12A Schedule 3 (subheading 2208.20.10, the rate of duty in column 3)

Repeal the rate of duty, substitute:

5% and $62.64/L of alcohol

$62.64/L of alcohol

NZ/PG/FI/

DC/LDC/

SG

3% and $62.64/L of alcohol

DCS

12B Schedule 3 (subheading 2208.90.20)

Repeal the subheading, substitute:

2208.90.20

---Other, packaged in an individual container not exceeding 48 L:

2208.90.21

----Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

5% and $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ: $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

PG: $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

FI: $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

DC:$31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

DCS: 3% and $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

LDC: $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

SG: $31.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2208.90.22

----Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

5% and $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

PG: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

FI: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

DC: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

DCS: 3% and $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

LDC: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

SG: $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2208.90.23

---Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5% and $36.98/L of alcohol

NZ: $36.98/L of alcohol

PG: $36.98/L of alcohol

FI: $36.98/L of alcohol

DC: $36.98/L of alcohol

DCS: 3% and $36.98/L of alcohol

LDC: $36.98/L of alcohol

SG: $36.98/L of alcohol

Statement pursuant to the order of the Senate of 26 June 2000

These amendments are framed as requests because the bills to which they relate are bills imposing taxation within the meaning of section 53 of the Constitution. The Senate may not amend a bill imposing taxation.

Statement by the Clerk of the Senate pursuant to the order of the Senate of 26 June 2000

Under section 55 of the Constitution, bills for imposing duties of customs and bills for imposing duties of excise may deal with different goods, and increases in duties on some goods and decreases on duties on other goods may be contained in the same bill.

Where a bill contains both increases and decreases in duties, the Senate regards it as a bill imposing taxation within the meaning of section 53 of the Constitution. The Senate may therefore not make amendments directly to such a bill, and all Senate amendments must proceed by way of requests.

This is in accordance with the precedents of the Senate.

I do not intend to speak to these because the arguments have already been made. However, I merely add that the parliamentary secretary has obviously picked up on the fact that I am persistent and consistent in these matters, which is probably a sin as well as a virtue. I do feel strongly that we should promote low-alcohol products in this community.

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