Amendment having effect on 1 April 1994

3. The Excise Tariff Act 1921 is amended as set out in Schedule 1.

Amendments having effect on 10 May 1995

4. The Excise Tariff Act 1921 is amended as set out in Schedule 2.

Amendments having effect on 1 July 1995

5. The Excise Tariff Act 1921 is amended as set out in Schedule 3.

Amendments having effect on 11 October 1995

6. The Excise Tariff Act 1921 is amended as set out in Schedule 4.

Amendment having effect on 28 November 1995

7. The Excise Tariff Act 1921 is amended as set out in Schedule 5

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SCHEDULE 1 Section 3

AMENDMENT OF THE EXCISE TARIFF ACT 1921

HAVING EFFECT ON 1 APRIL 1994

1. Subsection 6A(1) (definition of relevant rate):

Omit the definition, substitute:

“relevant rate means a rate of duty (other than the rate ‘free’) specified in an item, sub-item, paragraph or subparagraph of the Schedule other than sub-item 1(BB) and items 17 and 20.”.

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SCHEDULE 2 Section 4

AMENDMENTS OF THE EXCISE TARIFF ACT 1921

HAVING EFFECT FROM 10 MAY 1995

1. Subsections 6AAA(2) and (3):

Omit “, 1 February 1995 or 1 August 1995” (wherever occurring), substitute “or 1 February 1995”.

2. Items 6, 7, 8 and 9 of the Schedule:

Omit the items, substitute:

“6.	Tobacco (except tobacco delivered under item 8 or item 9A of this Schedule)	$79.02 per kilogram
7.	Cigars (except cigars delivered under item 9A of this Schedule)	$79.02 per kilogram
8.	Cigarettes (except cigarettes delivered under item 9A of this Schedule); fine-cut tobacco suitable for the manufacture of cigarettes (except goods delivered under item 6 or item 9A of this Schedule)	$79.02 per kilogram
9.	Snuff (other than snuff delivered under item 9A of this Schedule)	$1.77 per kilogram”.

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SCHEDULE 3 Section 5

AMENDMENTS OF THE EXCISE TARIFF ACT 1921

HAVING EFFECT ON 1 JULY 1995

1. Subsection 3(4):

Omit the subsection, substitute:

“(4) The physical characteristics of fuel oil are:

(a) a density equal to or greater than 920.0 kg/cubic metre at 15 degrees Celsius as determined by either ASTM D1298 or ASTM D4052; and

(b) a carbon residue, on the whole sample, of at least 2.0 percent mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and

(c) a minimum kinematic viscosity of 10 centistokes (millimetres squared per second) at 50 degrees Celsius as determined by ASTM D445.”.

2. Subparagraph 11(A)(3)(a) of the Schedule:

Omit the subparagraph, substitute:

“11(A)(3)(a) For use in aircraft $0.1908 per litre”.

3. Sub-item 11(D) of the Schedule:

Omit the sub-item, substitute:

“11(D) Kerosene for use in aircraft $0.0238 per litre”.

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SCHEDULE 4 Section 6

AMENDMENTS OF THE EXCISE TARIFF ACT 1921

HAVING EFFECT ON 11 OCTOBER 1995

1. Subsection 5B(1) (definition of petroleum):

Omit “a liquid derived from petroleum gas”, substitute “condensate or liquid petroleum gas”.

2. After subsection 5B(3):

Insert:

“(3A) Subsection (3) does not apply to any mixture of prescribed petroleum and stabilized oil if:

(a) the prescribed petroleum in the mixture is condensate; and

(b) the stabilized oil in the mixture is obtained from unstabilized oil produced from a different well to the well from which the condensate is produced.”.

3. Paragraph 11(G)(2) of the Schedule:

Omit the paragraph, substitute:

“(2) Other—
(a)	Having the characteristics of fuel oil as defined by subsection 3(4)	$0.06954 per litre
(b)	Other	$0.33513 per litre”.

4. Sub-Item 17(B) of the Schedule:

Omit the sub-item.

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SCHEDULE 5 Section 7

AMENDMENT OF THE EXCISE TARIFF ACT 1921

HAVING EFFECT ON 28 NOVEMBER 1995

1. Subparagraph 11(A)(3)(a) of the Schedule:

Omit the subparagraph, substitute:

“11(A)(3)(a) For use in aircraft $0.18116 per litre”.

[Minister's second reading speech made in—

House of Representatives on 21 November 1995 Senate on 22 November 1995]