Commonwealth: Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 (Cth)

Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 No. 65, 2011 An Act to amend the law relating to customs duties on certain fuels, and for related purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Amendment of the Customs Tariff Act 1995 Part 1—Amendments to commence on 1 December 2011 Part 2—Amendments to commence on 1 January 2012 Part 3—Amendments to commence on 1 July 2012 Division 1—Rate of duty on liquefied natural gas Division 2—Rate of duty on liquefied petroleum gas Division 3—Rate of duty on compressed natural gas Part 4—Amendments to commence on 1 July 2013 Division 1—Rate of duty on liquefied natural gas Division 2—Rate of duty on liquefied petroleum gas Division 3—Rate of duty on compressed natural gas Part 5—Amendments to commence on 1 July 2014 Division 1—Rate of duty on liquefied natural gas Division 2—Rate of duty on liquefied petroleum gas Division 3—Rate of duty on compressed natural gas Part 6—Amendments to commence on 1 July 2015 Division 1—Rate of duty on liquefied natural gas Division 2—Rate of duty on liquefied petroleum gas Division 3—Rate of duty on compressed natural gas Part 7—Application of amendments Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 No. 65, 2011 An Act to amend the law relating to customs duties on certain fuels, and for related purposes [Assented to 29 June 2011] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011. 2 Commencement (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. 29 June 2011 2. Schedule 1, Part 1 1 December 2011. 1 December 2011 However, the provision(s) do not commence at all if any of the following do not commence on or before 1 December 2011: (a) Part 1 of Schedule 1 to the Excise Tariff Amendment (Taxation of Alternative Fuels) Act 2011; (b) Schedule 1 to the Taxation of Alternative Fuels Legislation Amendment Act 2011; (c) Schedule 1 to the Energy Grants (Cleaner Fuels) Scheme Amendment Act 2011. 3. Schedule 1, Part 2 Immediately after the commencement of item 1 of Schedule 1 to the Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011. 1 January 2012 However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all. 4. Schedule 1, Part 3 1 July 2012. 1 July 2012 However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all. 5. Schedule 1, Part 4 1 July 2013. 1 July 2013 However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all. 6. Schedule 1, Part 5 1 July 2014. 1 July 2014 However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all. 7. Schedule 1, Part 6 1 July 2015. 1 July 2015 However, the provision(s) do not commence at all if the provision(s) covered by table item 2 do not commence at all. 8. Schedule 1, Part 7 The day this Act receives the Royal Assent. 29 June 2011 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—Amendment of the Customs Tariff Act 1995 Part 1—Amendments to commence on 1 December 2011 1 Schedule 3 (Chapter 22, at the end of the Additional Notes) Add: 11.‑ For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate. 2 Schedule 3 (Chapter 27, after Additional Note 1) Insert: 2.‑ For the purposes of 2711.12.10 and 2711.13.10, LPG means: (a) liquid propane; or (b) a liquid mixture of propane and butane; or (c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or (d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane. 3 Schedule 3 (Chapter 27, at the end of the Additional Notes) Add: 5.‑ For the purposes of 2711.21.10, CNG means natural gas compressed for use as fuel for a motor vehicle other than: (a) a motor vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads; and (b) a motor vehicle that is of a kind prescribed by the regulations for the purposes of this paragraph. 6.‑ For the purposes of 2711.21.10, the weight in kilograms of a quantity of CNG must be worked out in the way (if any) prescribed by the regulations for the purposes of this Note. 4 Schedule 3 (after subheading 2710.11.61) Insert: 2710.11.62 ‑‑‑‑Blends of gasoline and ethanol $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 5 Schedule 3 (subheading 2710.19.20) Repeal the subheading, substitute: 2710.19.2 ‑‑‑Diesel, other than blends of 2710.19.80: 2710.19.22 ‑‑‑‑Blends of diesel and ethanol $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 2710.19.28 ‑‑‑‑Other $0.38143/L NZ/PG/FI/DC/ LDC/SG: $0.38143/L 6 Schedule 3 (subheading 2710.91.20) Repeal the subheading, substitute: 2710.91.2 ‑‑‑Diesel, other than blends of 2710.91.80: 2710.91.22 ‑‑‑‑Blends of diesel and ethanol $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 2710.91.28 ‑‑‑‑Other $0.38143/L NZ/PG/FI/DC/ LDC/SG: $0.38143/L 7 Schedule 3 (after subheading 2710.91.61) Insert: 2710.91.62 ‑‑‑‑Blends of gasoline and ethanol $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 8 Schedule 3 (subheading 2710.99.20) Repeal the subheading, substitute: 2710.99.2 ‑‑‑Diesel, other than blends of 2710.99.80: 2710.99.22 ‑‑‑‑Blends of diesel and ethanol $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 2710.99.28 ‑‑‑‑Other $0.38143/L NZ/PG/FI/DC/ LDC/SG: $0.38143/L 9 Schedule 3 (after subheading 2710.99.61) Insert: 2710.99.62 ‑‑‑‑Blends of gasoline and ethanol $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 10 Schedule 3 (subheadings 2711.11.00, 2711.12.00 and 2711.13.00) Repeal the subheadings, substitute: 2711.11.00 ‑‑Natural gas $0.0522/kg NZ/PG/FI/DC/ LDC/SG: $0.0522/kg 2711.12 ‑‑Propane: 2711.12.10 ‑‑‑LPG as defined in Additional Note 2 to this Chapter $0.025/L NZ/PG/FI/DC/ LDC/SG:$0.025/L 2711.12.90 ‑‑‑Other Free 2711.13 ‑‑Butanes: 2711.13.10 ‑‑‑LPG as defined in Additional Note 2 to this Chapter $0.025/L NZ/PG/FI/DC/ LDC/SG:$0.025/L 2711.13.90 ‑‑‑Other Free 11 Schedule 3 (subheading 2711.21.00) Repeal the subheading, substitute: 2711.21 ‑‑Natural gas: 2711.21.10 ‑‑‑CNG as defined in Additional Note 5 to this Chapter $0.0522/kg NZ/PG/FI/DC/ LDC/SG: $0.0522/kg 2711.21.90 ‑‑‑Other Free 12 Schedule 3 (after subheading 3824.90.40) Insert: 3824.90.50 ‑‑‑Blends of gasoline and ethanol, not being blends classified to 2710 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 3824.90.60 ‑‑‑Blends of diesel and ethanol, not being blends classified to 2710 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 13 Schedule 5 (after table item 60) Insert: 60A 2710.11.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 14 Schedule 5 (table item 65) Repeal the item, substitute: 65 2710.19.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 65A 2710.19.28 $0.38143/L 15 Schedule 5 (table item 75) Repeal the item, substitute: 75 2710.91.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 75A 2710.91.28 $0.38143/L 16 Schedule 5 (after table item 80) Insert: 80A 2710.91.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 17 Schedule 5 (table item 87) Repeal the item, substitute: 87 2710.99.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 87A 2710.99.28 $0.38143/L 18 Schedule 5 (after table item 92) Insert: 92A 2710.99.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 19 Schedule 5 (after table item 97) Insert: 97AA 2711.11.00 $0.0522/kg 97AB 2711.12.10 $0.025/L 97AC 2711.13.10 $0.025/L 97AD 2711.21.10 $0.0522/kg 20 Schedule 5 (after table item 133B) Insert: 133C 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 133D 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 21 Schedule 6 (after table item 63) Insert: 63A 2710.11.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 22 Schedule 6 (table item 68) Repeal the item, substitute: 68 2710.19.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 68A 2710.19.28 $0.38143/L 23 Schedule 6 (table item 78) Repeal the item, substitute: 78 2710.91.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 78A 2710.91.28 $0.38143/L 24 Schedule 6 (after table item 83) Insert: 83A 2710.91.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 25 Schedule 6 (table item 90) Repeal the item, substitute: 90 2710.99.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 90A 2710.99.28 $0.38143/L 26 Schedule 6 (after table item 95) Insert: 95A 2710.99.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 27 Schedule 6 (after table item 100) Insert: 100AA 2711.11.00 $0.0522/kg 100AB 2711.12.10 $0.025/L 100AC 2711.13.10 $0.025/L 100AD 2711.21.10 $0.0522/kg 28 Schedule 6 (after table item 172) Insert: 172A 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 172B 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 29 Schedule 7 (after table item 62) Insert: 62A 2710.11.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 30 Schedule 7 (table item 67) Repeal the item, substitute: 67 2710.19.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 67A 2710.19.28 $0.38143/L 31 Schedule 7 (table item 77) Repeal the item, substitute: 77 2710.91.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 77A 2710.91.28 $0.38143/L 32 Schedule 7 (after table item 82) Insert: 82A 2710.91.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 33 Schedule 7 (table item 89) Repeal the item, substitute: 89 2710.99.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 89A 2710.99.28 $0.38143/L 34 Schedule 7 (after table item 94) Insert: 94A 2710.99.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 35 Schedule 7 (after table item 99) Insert: 99A 2711.11.00 $0.0522/kg 99B 2711.12.10 $0.025/L 99C 2711.13.10 $0.025/L 99D 2711.21.10 $0.0522/kg 36 Schedule 7 (after table item 119) Insert: 119A 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 119B 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 37 Schedule 8 (after table item 68) Insert: 68A 2710.11.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 38 Schedule 8 (table item 73) Repeal the item, substitute: 73 2710.19.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 73A 2710.19.28 $0.38143/L 39 Schedule 8 (table item 83) Repeal the item, substitute: 83 2710.91.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 83A 2710.91.28 $0.38143/L 40 Schedule 8 (after table item 88) Insert: 88A 2710.91.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 41 Schedule 8 (table item 95) Repeal the item, substitute: 95 2710.99.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 95A 2710.99.28 $0.38143/L 42 Schedule 8 (after table item 100) Insert: 100A 2710.99.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 43 Schedule 8 (after table item 105) Insert: 105A 2711.11.00 $0.0522/kg 105B 2711.12.10 $0.025/L 105C 2711.13.10 $0.025/L 105D 2711.21.10 $0.0522/kg 44 Schedule 8 (after table item 131) Insert: 131A 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 131B 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend Part 2—Amendments to commence on 1 January 2012 45 Schedule 3 (after subheading 2710.12.61) Insert: 2710.12.62 ‑‑‑‑Blends of gasoline and ethanol $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC/SG: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 46 Schedule 3 (subheading 2710.19.2) Repeal the subheading, substitute: 2710.19.2 ‑‑‑Diesel, other than blends of 2710.20.00: 47 Schedule 5 (table item 60A) Repeal the item, substitute: 60A 2710.12.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 48 Schedule 5 (table items 133A, 133B, 133C and 133D) Repeal the items, substitute: 133C 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 133D 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 133E 3826.00.10 $0.38143/L 133F 3826.00.20 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 49 Schedule 6 (table item 63A) Repeal the item, substitute: 63A 2710.12.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 50 Schedule 7 (table item 62A) Repeal the item, substitute: 62A 2710.12.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 51 Schedule 7 (table items 118, 119, 119A and 119B) Repeal the items, substitute: 119A 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 119B 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 119C 3826.00.10 $0.38143/L 119D 3826.00.20 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 52 Schedule 8 (table item 68A) Repeal the item, substitute: 68A 2710.12.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 53 Schedule 8 (table items 130, 131, 131A and 131B) Repeal the items, substitute: 131A 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 131B 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 131C 3826.00.10 $0.38143/L 131D 3826.00.20 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend Part 3—Amendments to commence on 1 July 2012 Division 1—Rate of duty on liquefied natural gas 54 Schedule 3 (subheading 2711.11.00, column 3) Omit "$0.0522/kg" (wherever occurring), substitute "$0.1045/kg". 55 Schedule 5 (cell at table item 97AA, column 3) Repeal the cell, substitute: $0.1045/kg 56 Schedule 6 (cell at table item 100AA, column 3) Repeal the cell, substitute: $0.1045/kg 57 Schedule 7 (cell at table item 99A, column 3) Repeal the cell, substitute: $0.1045/kg 58 Schedule 8 (cell at table item 105A, column 3) Repeal the cell, substitute: $0.1045/kg Division 2—Rate of duty on liquefied petroleum gas 59 Schedule 3 (subheading 2711.12.10, column 3) Omit "$0.025/L" (wherever occurring), substitute "$0.05/L". 60 Schedule 3 (subheading 2711.13.10, column 3) Omit "$0.025/L" (wherever occurring), substitute "$0.05/L". 61 Schedule 5 (cell at table item 97AB, column 3) Repeal the cell, substitute: $0.05/L 62 Schedule 5 (cell at table item 97AC, column 3) Repeal the cell, substitute: $0.05/L 63 Schedule 6 (cell at table item 100AB, column 3) Repeal the cell, substitute: $0.05/L 64 Schedule 6 (cell at table item 100AC, column 3) Repeal the cell, substitute: $0.05/L 65 Schedule 7 (cell at table item 99B, column 3) Repeal the cell, substitute: $0.05/L 66 Schedule 7 (cell at table item 99C, column 3) Repeal the cell, substitute: $0.05/L 67 Schedule 8 (cell at table item 105B, column 3) Repeal the cell, substitute: $0.05/L 68 Schedule 8 (cell at table item 105C, column 3) Repeal the cell, substitute: $0.05/L Division 3—Rate of duty on compressed natural gas 69 Schedule 3 (subheading 2711.21.10, column 3) Omit "$0.0522/kg" (wherever occurring), substitute "$0.1045/kg". 70 Schedule 5 (cell at table item 97AD, column 3) Repeal the cell, substitute: $0.1045/kg 71 Schedule 6 (cell at table item 100AD, column 3) Repeal the cell, substitute: $0.1045/kg 72 Schedule 7 (cell at table item 99D, column 3) Repeal the cell, substitute: $0.1045/kg 73 Schedule 8 (cell at table item 105D, column 3) Repeal the cell, substitute: $0.1045/kg Part 4—Amendments to commence on 1 July 2013 Division 1—Rate of duty on liquefied natural gas 74 Schedule 3 (subheading 2711.11.00, column 3) Omit "$0.1045/kg" (wherever occurring), substitute "$0.1567/kg". 75 Schedule 5 (cell at table item 97AA, column 3) Repeal the cell, substitute: $0.1567/kg 76 Schedule 6 (cell at table item 100AA, column 3) Repeal the cell, substitute: $0.1567/kg 77 Schedule 7 (cell at table item 99A, column 3) Repeal the cell, substitute: $0.1567/kg 78 Schedule 8 (cell at table item 105A, column 3) Repeal the cell, substitute: $0.1567/kg Division 2—Rate of duty on liquefied petroleum gas 79 Schedule 3 (subheading 2711.12.10, column 3) Omit "$0.05/L" (wherever occurring), substitute "$0.075/L". 80 Schedule 3 (subheading 2711.13.10, column 3) Omit "$0.05/L" (wherever occurring), substitute "$0.075/L". 81 Schedule 5 (cell at table item 97AB, column 3) Repeal the cell, substitute: $0.075/L 82 Schedule 5 (cell at table item 97AC, column 3) Repeal the cell, substitute: $0.075/L 83 Schedule 6 (cell at table item 100AB, column 3) Repeal the cell, substitute: $0.075/L 84 Schedule 6 (cell at table item 100AC, column 3) Repeal the cell, substitute: $0.075/L 85 Schedule 7 (cell at table item 99B, column 3) Repeal the cell, substitute: $0.075/L 86 Schedule 7 (cell at table item 99C, column 3) Repeal the cell, substitute: $0.075/L 87 Schedule 8 (cell at table item 105B, column 3) Repeal the cell, substitute: $0.075/L 88 Schedule 8 (cell at table item 105C, column 3) Repeal the cell, substitute: $0.075/L Division 3—Rate of duty on compressed natural gas 89 Schedule 3 (subheading 2711.21.10, column 3) Omit "$0.1045/kg" (wherever occurring), substitute "$0.1567/kg". 90 Schedule 5 (cell at table item 97AD, column 3) Repeal the cell, substitute: $0.1567/kg 91 Schedule 6 (cell at table item 100AD, column 3) Repeal the cell, substitute: $0.1567/kg 92 Schedule 7 (cell at table item 99D, column 3) Repeal the cell, substitute: $0.1567/kg 93 Schedule 8 (cell at table item 105D, column 3) Repeal the cell, substitute: $0.1567/kg Part 5—Amendments to commence on 1 July 2014 Division 1—Rate of duty on liquefied natural gas 94 Schedule 3 (subheading 2711.11.00, column 3) Omit "$0.1567/kg" (wherever occurring), substitute "$0.209/kg". 95 Schedule 5 (cell at table item 97AA, column 3) Repeal the cell, substitute: $0.209/kg 96 Schedule 6 (cell at table item 100AA, column 3) Repeal the cell, substitute: $0.209/kg 97 Schedule 7 (cell at table item 99A, column 3) Repeal the cell, substitute: $0.209/kg 98 Schedule 8 (cell at table item 105A, column 3) Repeal the cell, substitute: $0.209/kg Division 2—Rate of duty on liquefied petroleum gas 99 Schedule 3 (subheading 2711.12.10, column 3) Omit "$0.075/L" (wherever occurring), substitute "$0.10/L". 100 Schedule 3 (subheading 2711.13.10, column 3) Omit "$0.075/L" (wherever occurring), substitute "$0.10/L". 101 Schedule 5 (cell at table item 97AB, column 3) Repeal the cell, substitute: $0.10/L 102 Schedule 5 (cell at table item 97AC, column 3) Repeal the cell, substitute: $0.10/L 103 Schedule 6 (cell at table item 100AB, column 3) Repeal the cell, substitute: $0.10/L 104 Schedule 6 (cell at table item 100AC, column 3) Repeal the cell, substitute: $0.10/L 105 Schedule 7 (cell at table item 99B, column 3) Repeal the cell, substitute: $0.10/L 106 Schedule 7 (cell at table item 99C, column 3) Repeal the cell, substitute: $0.10/L 107 Schedule 8 (cell at table item 105B, column 3) Repeal the cell, substitute: $0.10/L 108 Schedule 8 (cell at table item 105C, column 3) Repeal the cell, substitute: $0.10/L Division 3—Rate of duty on compressed natural gas 109 Schedule 3 (subheading 2711.21.10, column 3) Omit "$0.1567/kg" (wherever occurring), substitute "$0.209/kg". 110 Schedule 5 (cell at table item 97AD, column 3) Repeal the cell, substitute: $0.209/kg 111 Schedule 6 (cell at table item 100AD, column 3) Repeal the cell, substitute: $0.209/kg 112 Schedule 7 (cell at table item 99D, column 3) Repeal the cell, substitute: $0.209/kg 113 Schedule 8 (cell at table item 105D, column 3) Repeal the cell, substitute: $0.209/kg Part 6—Amendments to commence on 1 July 2015 Division 1—Rate of duty on liquefied natural gas 114 Schedule 3 (subheading 2711.11.00, column 3) Omit "$0.209/kg" (wherever occurring), substitute "$0.2613/kg". 115 Schedule 5 (cell at table item 97AA, column 3) Repeal the cell, substitute: $0.2613/kg 116 Schedule 6 (cell at table item 100AA, column 3) Repeal the cell, substitute: $0.2613/kg 117 Schedule 7 (cell at table item 99A, column 3) Repeal the cell, substitute: $0.2613/kg 118 Schedule 8 (cell at table item 105A, column 3) Repeal the cell, substitute: $0.2613/kg Division 2—Rate of duty on liquefied petroleum gas 119 Schedule 3 (subheading 2711.12.10, column 3) Omit "$0.10/L" (wherever occurring), substitute "$0.125/L". 120 Schedule 3 (subheading 2711.13.10, column 3) Omit "$0.10/L" (wherever occurring), substitute "$0.125/L". 121 Schedule 5 (cell at table item 97AB, column 3) Repeal the cell, substitute: $0.125/L 122 Schedule 5 (cell at table item 97AC, column 3) Repeal the cell, substitute: $0.125/L 123 Schedule 6 (cell at table item 100AB, column 3) Repeal the cell, substitute: $0.125/L 124 Schedule 6 (cell at table item 100AC, column 3) Repeal the cell, substitute: $0.125/L 125 Schedule 7 (cell at table item 99B, column 3) Repeal the cell, substitute: $0.125/L 126 Schedule 7 (cell at table item 99C, column 3) Repeal the cell, substitute: $0.125/L 127 Schedule 8 (cell at table item 105B, column 3) Repeal the cell, substitute: $0.125/L 128 Schedule 8 (cell at table item 105C, column 3) Repeal the cell, substitute: $0.125/L Division 3—Rate of duty on compressed natural gas 129 Schedule 3 (subheading 2711.21.10, column 3) Omit "$0.209/kg" (wherever occurring), substitute "$0.2613/kg". 130 Schedule 5 (cell at table item 97AD, column 3) Repeal the cell, substitute: $0.2613/kg 131 Schedule 6 (cell at table item 100AD, column 3) Repeal the cell, substitute: $0.2613/kg 132 Schedule 7 (cell at table item 99D, column 3) Repeal the cell, substitute: $0.2613/kg 133 Schedule 8 (cell at table item 105D, column 3) Repeal the cell, substitute: $0.2613/kg Part 7—Application of amendments 134 Application of amendments The amendments of the Customs Tariff Act 1995 made by a Part of this Schedule apply in relation to: (a) goods imported into Australia on or after the day that Part commences; and (b) goods imported into Australia before the day that Part commences, where the time for working out the rate of import duty on the goods had not occurred before that day. [Minister's second reading speech made in— House of Representatives on 12 May 2011 Senate on 16 June 2011] (73/11)