Senate debates

Tuesday, 12 May 2009

Excise Tariff Validation Bill 2009; Customs Tariff Validation Bill 2009

First Reading

Bills received from the House of Representatives.

6:21 pm

Photo of Ursula StephensUrsula Stephens (NSW, Australian Labor Party, Parliamentary Secretary Assisting the Prime Minister for Social Inclusion) Share this | | Hansard source

I move:

That these bills may proceed without formalities, may be taken together and be now read a first time.

Question agreed to.

Bills read a first time.

I seek leave to move a motion to exempt these bills from the bills cut-off order.

Photo of Stephen ParryStephen Parry (Tasmania, Liberal Party) Share this | | Hansard source

We are not going to grant leave for this to take place at this stage. Arrangements have been made with the Manager of Government Business and we will deal with this matter tomorrow morning.

6:22 pm

Photo of Ursula StephensUrsula Stephens (NSW, Australian Labor Party, Parliamentary Secretary Assisting the Prime Minister for Social Inclusion) Share this | | Hansard source

On a point of clarification, I am seeking leave to exempt the bills from the bills cut-off order, not to debate them.

Photo of Stephen ParryStephen Parry (Tasmania, Liberal Party) Share this | | Hansard source

If the government will indicate that this matter will be put off until tomorrow, so it becomes an order for tomorrow rather than an order for later today, we will grant exemption for the cut-off.

Photo of Ursula StephensUrsula Stephens (NSW, Australian Labor Party, Parliamentary Secretary Assisting the Prime Minister for Social Inclusion) Share this | | Hansard source

To clarify, that is procedurally what will occur as a result of this. By leave—I move:

That the provisions of paragraphs (5) to (8) of standing order 111 not apply to these bills.

Question agreed to.

I table a statement of reasons justifying the need for these bills to be considered during these sittings and seek leave to have the statement incorporated in Hansard.

Leave granted.

The speech read as follows—

Purpose of the Bills

To validate the collection of all of excise and customs duties demanded or collected before 14 May 2009 because of Excise Tariff Proposal (No. 1) 2008 and Customs Tariff Proposal

(No. 1) 2008, so that they are taken to have been lawfully imposed and lawfully demanded or collected.

This gives the effect of ensuring the additional revenue derived from tariff proposals that increased the rate of duty paid on ‘other excisable beverages not exceeding 10% by volume of alcohol’ (alcopops), between 27 April 2008 and 13 May 2009 inclusive, is not required to be refunded to the payers of that duty.

Reasons for Urgency

On 18 March 2009, the Senate negatived bills that would have applied a higher rate of duty to alcopops.

Under the laws relating to tariff proposals the Government has continued to be able to collect the higher rate of duty on alcopops that has applied since 27 April 2008. This is because officers are protected from commencement of legal proceedings for anything done by them for the protection of the revenue in relation to tariff proposals. In this case, such protection applies until the last moment of 13 May 2009.

Once such statutory protection expires, the additional revenue raised from the higher duty rate on alcopops will need to be refunded to payers of the duty. However, such action is not required where validation bills are passed by the Parliament before protection expires.