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CUSTOMS TARIFF (FUEL RATES AMENDMENTS) BILL 1997

                                   1997


  THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA


                    HOUSE OF REPRESENTATWES




    CUSTOMS TARIFF (FUEL RATES AMENDMENTS) BILL 1997




        SUPPLEMENTARY EXPLANATORY MEMORANDUM
         (Amendments to be moved on behalf of the Government)




(Circulated by authority of the Minister for Customs and Consumer Affairs,
                      Senator the Hon. Chris Ellison)




89436 Cat.No 969569 9 ISBN 0644 50911 2
       CUSTOMS TARIFF (FUEL RATES AMENDMENTS) BILL 1997
          (Amendments to be moved on behalf of the Government)


OUTLINE

The purpose ofthe Schedule ofamendments is to amend the Bill to give effect to a
minor policy change and some matters ofa technical nature. These matters are:

a) Fuel Oil an amendment dispensing with the requirement to chemically-mark fuel
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   oil; this product is jet black in colour and industry have pointed out that the
   introduction of chemical marker would be redundant. The proposed amendment
   responds to these industry concerns by redrafting the tariffheading (new
   heading 27 10.00.60) to omit reference to the chemical marker. (Amendment No.7).

      · as a result of the redrafting ofnew heading 2710.00.60 several consequential
        amendments are required to provide the necessary cross-references
        -amendment Nos. 2, 3, 4, 5 and 6

b) Technical Amendments some minor drafting errors (Amendment Nos 1, 8 and 9)
                            -




FINANCIAL IMPACT STATEMENT

The amendments proposed in the Schedule do not alter the financial impact ofthe Bill
as originally introduced.




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        CUSTOMS TARIFF (FUEL RATES AMENDMENTS) BILL 1997

NOTES ON AMENDMENTS

Amendment 1

This is a technical drafting amendment to replace an incorrect cross-reference to
section 3 ofthe Customs TariffAct 1995, which contains definitions for the purpose of
that Act.

Amendment 2

This amendment is consequential upon amendment No 7 below (in relation to fuel oil.).

Amendment 3

This amendment amends a cross-reference to an Item in the Excise Tar4ffAct 1921, and
is consequential upon the combination of amendment No 7 below, and a similar
amendment to the same effect to the Excise Tariff (FuelRates Amendments) Bill 1997
(in relation to fuel oil.).

Amendment 4

This amendment is consequential upon amendment No 7 below (in relation to fuel oil.).

Amendment 5

This amendment amends a cross-reference to an Item in the Excise TariffAct 1921, and
is consequential upon the combination of amendment No 7 below, and a similar
amendment to the same effect to the Excise Tariff(Fuel Rates Amendments) Bill 1997
(in relation to fuel oil.).

Amendment 6

This amendment is consequential upon amendment No 7 below (in relation to fuel oil.).

Amendment 7

This amendment relates to Fuel Oil, and dispenses with the requirement to chemically-
mark that product. The, product is jet black in colour and industry have pointed out
that introduction chemical marker would be redundant. The proposed amendment
responds to these industry concerns.

The amendment therefore removes the separate subheadings for fuel oil which related
to the chemical marking of that product, and substitutes a single heading that contains
no reference to the chemical marker.
    · As a result, other consequential amendments are also made to omit cross-references
      to those subheadings which have been omitted see Amendment Nos 2, 3, 4, 5 and
                                                     -


      6.)

   Amendment 8

   This amendment to Heading 2710.00.8 in the Tariff(Item 7 ofSchedule 1 to the Bill,
   page 10) is a technical amendment to clarify the range of oils intended not to be
   covered by this Heading (and therefore required to be chemically marked).

   The amendment clarifies the range of oils intended to be exclud~ed  from
   Heading 2710.00.8 (and therefore not required to be chemically marked by reason only
   of compliance with that Heading) by amending the qualification to the exclusion
   contained in the term "Other refined or partly refined petroleum products other than
   lubricating oils". To this end, that term is omitted and replaced with "Other refined or
   partly refined petroleum products other than lubricants (including lubricant base oils),
   hydraulic oils, transformer oils and bitumen:"

   Amendment 9

   This is a technical drafting amendment to replace an incorrect ôross-reference to the
   Customs TariffAct 1995.




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