Clean Energy (Excise Tariff Legislation Amendment) Act 2012

No. 81, 2012

An Act to amend excise tariff legislation, and for related purposes

[Assented to 28 June 2012]

The Parliament of Australia enacts:

This Act may be cited as the Clean Energy (Excise Tariff Legislation Amendment) Act 2012.

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day this Act receives the Royal Assent.	28 June 2012
2. Schedule 1, item 1	Immediately after the commencement of Schedule 2 to the Clean Energy (Excise Tariff Legislation Amendment) Act 2011.	1 July 2012
3. Schedule 1, item 2	Immediately after the commencement of Schedule 1 to the Clean Energy (Excise Tariff Legislation Amendment) Act 2011.	1 July 2012
4. Schedule 1, items 3 to 9	Immediately after the commencement of Schedule 2 to the Clean Energy (Excise Tariff Legislation Amendment) Act 2011.	1 July 2012
5. Schedule 1, item 10	Immediately after the commencement of Part 3 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011.	1 July 2013
6. Schedule 1, item 11	Immediately after the commencement of Part 4 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011.	1 July 2014
7. Schedule 1, item 12	Immediately after the commencement of Part 5 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011.	1 July 2015
8. Schedule 1, item 13	Immediately after the commencement of Schedule 2 to the Clean Energy (Excise Tariff Legislation Amendment) Act 2011.	1 July 2012

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

Excise Act 1901

1 Section 77HA

Repeal the section, substitute:

77HA Compressed natural gas that is exempt from excise duty

(1) Compressed natural gas is exempt from excise duty if any of the following apply:

(a) the gas was compressed for use other than as a fuel for a motor vehicle;

(b) the gas was compressed other than in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);

(i) is designed merely to move goods with a forklift and is for use primarily off public roads; or

(ii) is of a kind prescribed by the regulations for the purposes of this subparagraph;

(d) the gas is exempt from excise duty under subsection (2).

(2) Compressed natural gas is exempt from excise duty if:

(a) the gas was compressed at residential premises (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and

(b) the rate at which natural gas can be compressed at those premises is not more than:

(i) the amount of compressed natural gas per hour prescribed by the regulations; or

(ii) if no amount is prescribed—10 kilograms of compressed natural gas per hour; and

(c) the gas is not sold or otherwise supplied in the course of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999).

Excise Tariff Act 1921

2 Subsection 3(1) (definition of average carbon unit auction price)

Omit “, 6FB or 6H”, substitute “or 6FB”.

3 Subsection 3(1) (definition of carbon‑rated compressed natural gas)

Repeal the definition.

4 Subsection 5(1) (note)

Omit “, 6FB and 6H”, substitute “and 6FB”.

5 Section 6H

Repeal the section.

6 Schedule (note 2 to Schedule heading)

Omit “, 6FB and 6H”, substitute “and 6FB”.

7 Schedule (note 2 to Schedule heading)

Omit “, 10.17 and 10.19D”, substitute “and 10.17”.

8 Schedule (table heading)

Omit “, 6FB and 6H”, substitute “and 6FB”.

9 Schedule (table subitem 10.19C, column headed “Description of goods”)

Omit “carbon‑rated compressed natural gas and”.

10 Schedule (table subitem 10.19C, column headed “Description of goods”)

Omit “carbon‑rated compressed natural gas and”.

11 Schedule (table subitem 10.19C, column headed “Description of goods”)

Omit “carbon‑rated compressed natural gas and”.

12 Schedule (table subitem 10.19C, column headed “Description of goods”)

Omit “carbon‑rated compressed natural gas and”.

13 Schedule (table subitem 10.19D)

Repeal the subitem.

[Minister’s second reading speech made in—

House of Representatives on 23 May 2012

Senate on 18 June 2012]

(89/12)